sec


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sec

Abbreviation for second.
References in periodicals archive ?
Sec. 1.199-3, a taxpayer with less than 5% of DPGR (reverse de minimis rule) can exclude (1) those receipts from Sec.
Sec. 409A and the current proposed regulations impose a new set of roles for taxation of deferred compensation.
The general rule under Sec. 382(1)(3) is that, when determining stock ownership for Sec.
Dividends from an insurance company that do not qualify for a deduction under Sec. 24410 for tax years ending on or after Dec.
Sec. 291 (a)(3)'s and (e)(1)(B)'S interest-deduction disallowance applies regardless of Sec.
Pursuant to Sec. 645, if both the executor (if any) of an estate and the trustee of a qualified revocable trust so elect, the "electing" trust--a qualified revocable trust (QRT) that makes the Sec.
Qualified appraisal, Sec. 170(f)(11) (E)(i) provides that a "qualified appraisal" means an appraisal (1) treated as a qualified appraisal under regulations or other IRS guidance; and (2) conducted by a qualified appraiser in accordance with generally accepted appraisal standards and any IRS regulations or other guidance.
The election to roll over under IRC Sec. 1045 and R&TC Sec.
Under Sec 355, if a corporation (the distributing corporation) distributes to a shareholder with respect to its stock, or to a security holder in exchange for its securities, solely stock or securities of a corporation (the controlled corporation) that it controls immediately before the distribution, no gain or loss is recognized to such shareholder or security holder.