Internal Revenue Cumulative Bulletin, 3. sējumsDepartment of the Treasury, Internal Revenue Service, 2001 |
No grāmatas satura
1.5. rezultāts no 88.
12. lappuse
... 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 REDUCING FUTURE BENEFIT ...
... 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 REDUCING FUTURE BENEFIT ...
37. lappuse
... corporation pursuant to a public - private partnership agreement with a State or local educational agency described ... corporation agrees " ( i ) to do 1 or more of the following : construct , rehabilitate , refurbish , or equip a ...
... corporation pursuant to a public - private partnership agreement with a State or local educational agency described ... corporation agrees " ( i ) to do 1 or more of the following : construct , rehabilitate , refurbish , or equip a ...
65. lappuse
... corporation rendering services or making facilities available , or another corporation which is a member of the same affiliated group ( as defined in section 1504 without regard to section 1504 ( b ) ( 3 ) ) . " ( iii ) LIMITATION ...
... corporation rendering services or making facilities available , or another corporation which is a member of the same affiliated group ( as defined in section 1504 without regard to section 1504 ( b ) ( 3 ) ) . " ( iii ) LIMITATION ...
103. lappuse
... CORPORATION ESOP . ( a ) IN GENERAL . - Section 409 ( relating to qualifications for tax credit employee stock ownership plans ) is amended by redesig- nating subsection ( p ) as subsection ( q ) and by inserting after sub- section ( o ) ...
... CORPORATION ESOP . ( a ) IN GENERAL . - Section 409 ( relating to qualifications for tax credit employee stock ownership plans ) is amended by redesig- nating subsection ( p ) as subsection ( q ) and by inserting after sub- section ( o ) ...
104. lappuse
... corporation , and ( ii ) disqualified persons own at least 50 percent of the number of shares of stock in the S corporation . " ( B ) ATTRIBUTION RULES . - For purposes of subpara- graph ( A ) " ( i ) IN GENERAL . - The rules of ...
... corporation , and ( ii ) disqualified persons own at least 50 percent of the number of shares of stock in the S corporation . " ( B ) ATTRIBUTION RULES . - For purposes of subpara- graph ( A ) " ( i ) IN GENERAL . - The rules of ...
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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