Internal Revenue Cumulative Bulletin, 3. sējumsDepartment of the Treasury, Internal Revenue Service, 2001 |
No grāmatas satura
1.–5. rezultāts no 92.
11. lappuse
... allocation of GST exemption to lifetime transfers to trusts ; retro- active allocations . Sec . 562. Severing of trusts . Sec . 563. Modification of certain valuation rules . Sec . 564. Relief provisions . Subtitle H - Extension of Time ...
... allocation of GST exemption to lifetime transfers to trusts ; retro- active allocations . Sec . 562. Severing of trusts . Sec . 563. Modification of certain valuation rules . Sec . 564. Relief provisions . Subtitle H - Extension of Time ...
12. lappuse
... allocations of stock in S corporation ESOP . Sec . 657. Automatic rollovers of certain mandatory distributions . Sec . 658. Clarification of treatment of contributions to multiemployer plan . PART II - TREATMENT OF PLAN AMENDMENTS ...
... allocations of stock in S corporation ESOP . Sec . 657. Automatic rollovers of certain mandatory distributions . Sec . 658. Clarification of treatment of contributions to multiemployer plan . PART II - TREATMENT OF PLAN AMENDMENTS ...
24. lappuse
... ALLOCATION IN THE CASE OF PARTNERSHIPS . - In the case of partnerships , the credit shall be allocated among part- ners under regulations prescribed by the Secretary . " ( f ) NO DOUBLE BENEFIT.— “ ( 1 ) REDUCTION IN BASIS . - For ...
... ALLOCATION IN THE CASE OF PARTNERSHIPS . - In the case of partnerships , the credit shall be allocated among part- ners under regulations prescribed by the Secretary . " ( f ) NO DOUBLE BENEFIT.— “ ( 1 ) REDUCTION IN BASIS . - For ...
31. lappuse
... allocate such expenses among such distributions for purposes of determining the amount of the exclusion under subparagraph ( A ) and section 529 ( c ) ( 3 ) ( B ) . " . ( 2 ) CONFORMING AMENDMENTS.— ( A ) Subsection ( e ) of section 25A ...
... allocate such expenses among such distributions for purposes of determining the amount of the exclusion under subparagraph ( A ) and section 529 ( c ) ( 3 ) ( B ) . " . ( 2 ) CONFORMING AMENDMENTS.— ( A ) Subsection ( e ) of section 25A ...
34. lappuse
... allocate such expenses among such distributions for purposes of determining the amount of the exclusion under clauses ( i ) and ( ii ) and section 530 ( d ) ( 2 ) ( A ) . " . ( 2 ) CONFORMING AMENDMENTS.— ( A ) Section 135 ( d ) ( 2 ) ...
... allocate such expenses among such distributions for purposes of determining the amount of the exclusion under clauses ( i ) and ( ii ) and section 530 ( d ) ( 2 ) ( A ) . " . ( 2 ) CONFORMING AMENDMENTS.— ( A ) Section 135 ( d ) ( 2 ) ...
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adjusted gross income AGREEMENT The conference allocation alternative minimum tax amended by adding amended by striking amended to read AMENDMENT The Senate annuity basis beginning after December beneficiary calendar child tax credit clause conference agreement follows corporation decedent's decedents dying December 31 deduction defined contribution plan defined in section determined distribution earned income effective date EFFECTIVE DATE.-The amendments elective deferrals eligible employer plan end the following estate tax exclusion GENERAL.-Section GENERAL.-The generation-skipping transfer tax gift tax income tax rate increase Internal Revenue Code itemized deductions joint return liability ment participant payment pension plan percent person plan amendment plan years beginning PRESENT LAW purposes qualified child rate bracket read as follows regular income tax repeal respect retirement plan rollover Roth IRA Secretary section 457 plan section shall apply Senate amendment Settlement Trust special rule subparagraph subsection tax-exempt taxable income taxable years beginning taxpayer tion Treasury treated