Page 971 TITLE 26—INTERNAL REVENUE CODE § 318
Page 971 TITLE 26—INTERNAL REVENUE CODE § 318 - GovInfo
Page 1. Page 971. TITLE 26—INTERNAL REVENUE CODE. § 318. EFFECTIVE DATE OF 2010 AMENDMENT. Pub. L. 111–325, title III, §305(b), Dec. 22, 2010, 124. Stat. 3549 ...
26 U.S. Code § 318 - Constructive ownership of stock
Stock owned, directly or indirectly, by or for a trust (other than an employees' trust described in section 401(a) which is exempt from tax under section ...
26 U.S.C. § 318 - U.S. Code Title 26. Internal Revenue Code § 318
26 U.S.C. § 318 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 318. Constructive ownership of stock · (1) Members of family.--. (A) In general. · (2) ...
Attribution Rules: What They are, How They Work - Investopedia
"Title 26 — Internal Revenue Code," Page 971. Accessed Oct. 11, 2021. Govinfo. "Title 26 — Internal Revenue Code," Page 2365-2366. Accessed Oct. 11, 2021 ...
IRC Section 318: Attribution Rules Chart & Full Code Text - Tax Notes
Stock owned, directly or indirectly, by or for a partnership or estate shall be considered as owned proportionately by its partners or beneficiaries. (B) From ...
26 USC Subtitle A, CHAPTER 1, Subchapter C - U.S. Code
That portion of the distribution which is a dividend (as defined in section 316) shall be included in gross income. (2) Amount applied against basis. That ...
Page 971 TITLE 26—INTERNAL REVENUE CODE § 316
note under section 401 of this title. SUBPART C—DEFINITIONS; CONSTRUCTIVE. OWNERSHIP OF STOCK. Sec. 316. Dividend defined. 317. Other definitions. 318.
26 USC Subtitle A, CHAPTER 1, Subchapter S: Tax Treatment of S ...
For purposes of this title, the term "S corporation" means, with respect to any taxable year, a small business corporation for which an election under section ...
Page 1021 TITLE 26—INTERNAL REVENUE CODE § 381 - GovInfo
842, substituted ''unused business credits, research credits, foreign taxes, and capital losses'' for ''carryovers of unused investment credits,.
26 CFR § 1.318-1 - Constructive ownership of stock; introduction.
(a) For the purposes of certain provisions of chapter 1 of the Code, section 318(a) provides that stock owned by a taxpayer includes stock constructively owned ...
318, Constructive Ownership of Stock - Income Taxes - Explanations
318IRC §318 provides rules for determining the circumstances in which stock ownership is attributed from one individual or entity to another.
HIGHLIGHTS OF THIS ISSUE Bulletin No. 2002–21 May 28 ... - IRS
2002–30, page 971. Notional principal contract. This ruling ... of the Internal Revenue Code nor section 204(h) of. ERISA would be ...
Taxability of beneficiary of employees' trust, 26 U.S.C. § 402 - Casetext
The term "qualified trust" means an employees' trust described in section 401(a) which is exempt from tax under section 501(a). (B) Eligible retirement plan.
the rules of section 318 of this title, for provisions re- than a ... Page 8. Page 1419. TITLE 26—INTERNAL REVENUE CODE. § 467 to taxpayers who held ...
... Internal Revenue Code Section 501(a) are exempt from federal income taxation. ... Title 26 (tax violations); Title 18 (tax-related and money laundering ...
Topic: Petition for Adoption, Amendment, or Repeal of a State ...
26 USC 4975: Tax on prohibited transactions. Text contains those laws in effect on January 2, 2001. From Title 26-INTERNAL REVENUE CODE.
FORFEITURE IN CRIMINAL TAX CASES - Department of Justice
Specifically, the Tax Division retains final authority to approve all Title 26 ... Additionally, under Title 18, United States Code Section 1607(a) ...
Page 963 TITLE 26—INTERNAL REVENUE CODE § 312
'' Page 9. Page 971. TITLE 26—INTERNAL REVENUE CODE. § 316. Section 3(g) of Pub ... 318. Constructive ownership of stock. § 316. Dividend defined. (a) ...
26 CFR Part 1 - Export Trade Corporations - eCFR
Corporations A and B both qualify under section 971(a) as export trade corporations. Corporation A purchases personal property produced in the United States ...
IRC 318: Constructive Ownership of Stock & Regulations
IRC 318 & Constructive Ownership of Stock: When a person owns an asset – such as stock – and they paid for the stock and/or acquired it under their own name, ...