sec

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Related to Secs: SCES

sec

Abbreviation for second.
References in periodicals archive ?
The regs state that a QRT is a trust that is treated as owned by the decedent under Sec.
In addition, partnership interests and debt instruments issued by a partnership are not investment assets if one or more of the partnership's wades or businesses are taken into account by the distributing or controlled corporation for purposes of the Sec.
Corporations which have been DISC or regulated investment companies, real estate investment trusts and other such entities also do not qualify under Sec.
If discriminatory benefits are provided, the employer is subject to a 100% excise tax under Sec.
As a result, it has a new tactic; it argues that the full value of the properties transferred to the FLP should be included in the estate under Sec.
114TC 533 (2000), one of the primary issues before the Tax Court was the interplay between Secs.
Like gifts, transfers of appreciated property at death do not invoke Sec.
If the consolidated return rule were to apply first, US1 would recognize a $30 capital loss and US2 would have $30 COD income under Sec.
2000-37's safe harbor cannot be met, an exchange may still be structured to qualify under Sec.
A contribution of assets to a foreign corporation is generally tax free under Secs.