sec

(redirected from Secs)
Also found in: Dictionary, Thesaurus, Legal, Financial, Acronyms, Idioms, Encyclopedia, Wikipedia.
Related to Secs: SCES

sec

Abbreviation for second.

References in periodicals archive ?

However, contracts to construct improvements are not like-kind to real property for Sec.

Like-kind exchanges - common problems and solutions

Many rulings were issued on TEFRA audits, taxation of partnership income, Sec.

Current developments: this article reviews and analyzes recent rulings and decisions involving partnerships. The discussion covers developments in partnership formation, foreign-source income, debt and income allocations, partnership continuation and basis adjustments

Form 706 is required if the date of death value of the decedent's gross estate exceeds the Sec.

Trust treatment: final regs issued on election to treat revocable trusts as part of estate

For this purpose, a corporation's separate affiliated group is the affiliated group, determined under Sec.

Significant recent developments

Typical service entities such as accounting, engineering, law, financial services, broker services and financial institutions, as well as farming entities and those that provide motel, hotel or restaurant services are not considered "active businesses" that would qualify under Sec.

Paving the Way

If securities that are capital assets (as defined by Sec.

Capital loss limits apply to AMTI

The employer's deduction limit is reduced under Sec.

Is a single-employer welfare benefit plan appropriate for a small business?

The tax matters partner argued that the GP had no SE earnings as defined in Sec.

Current developments

In 1982, Congress enacted unified partnership audit examination and litigation provisions (now contained in Secs.

Managing the interplay between a partnership and its partners' statutes of limitations

Part II, in the December 2005 issue, will discuss and illustrate in detail the interaction of Secs.

Sale of a residence and like-kind exchanges (Part I: this two-part article examines how recent developments in the principal residence exclusion and like-kind exchanges affect mixed personal- and business-use property. Part I describes the basic interaction between Secs. 121 and 1031.)

Like gifts, transfers of appreciated property at death do not invoke Sec.

The ins and outs of recapture

Situation 2--Post-AJCA separate-company analysis: If, instead, FP contributes the US2 note to US1 after Sec.