sec

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Related to Secs: SCES

sec

Abbreviation for second.

References in periodicals archive ?

31, 2006), proposed and final partnership regulations were issued on the 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

The regs state that a QRT is a trust that is treated as owned by the decedent under Sec.

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

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.

Significant recent developments

Corporations which have been DISC or regulated investment companies, real estate investment trusts and other such entities also do not qualify under Sec.

Paving the Way

If discriminatory benefits are provided, the employer is subject to a 100% excise tax under Sec.

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

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.

Current developments

114TC 533 (2000), one of the primary issues before the Tax Court was the interplay between 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

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.

Potential tax pitfalls in debt capitalization

2000-37's safe harbor cannot be met, an exchange may still be structured to qualify under Sec.

Like-kind exchanges - common problems and solutions

A contribution of assets to a foreign corporation is generally tax free under Secs.