SEC

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Related to Secs: SCES

SEC

An abbreviation for the Securities and Exchange Commission.

References in periodicals archive ?
2000-37's safe harbor cannot be met, an exchange may still be structured to qualify under Sec.
The owners requested a ruling that the property's ownership did not create a partnership, so that they could determine whether the property qualified as replacement property under Sec.
If an executor is appointed for the decedent's estate, the executor and trustee of the QRT jointly make the Sec.
2001-46, (6) in which the IRS concluded that it treat the merger of a newly created subsidiary into T, followed by the merger of T into P, as a single statutory merger of T into P that qualifies as a tax-free reorganization under Sec.
An exception is if a taxpayer received qualifying Sec.
Death benefits payable to the plan participant's designated beneficiary are tax free, under Sec.
In the early 1990s, Treasury issued anti-abuse regulations under Sec.
Circuit affirmed the Tax Court's interpretation of the relationship between Secs.
As the property (or a portion of it) may have been rental property some time during the prior five-year period, the Code and regulations have to decide how such mixed use affects eligibility for the Sec.
Currently, taxpayers may elect to expense up to $100,000 of the cost of tangible business personality under Sec.
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.
The Tax Court held that TLC, the PEO, is subject to the Sec.