SEC


Also found in: Dictionary, Thesaurus, Medical, Financial, Acronyms, Idioms, Encyclopedia, Wikipedia.

SEC

An abbreviation for the Securities and Exchange Commission.

Mentioned in ?
References in periodicals archive ?
Sec. 1.199-2(a)(1), it appears that a corporate officer's wages may be included in the W-2 wage limit whether or not the officer is considered a common-law employee under Sec.
Highlights of the sec. 199 final regs
This two-part article discusses how Sec. 409A and the current proposed regulations apply to deferred compensation arrangements.
Deferred compensation for executives under sec. 409A
Sec. 1.382-10, which provides special rules on distributions from qualified trusts.
Final Sec. 382 Regs. on distributions from qualified trusts
While SEC requests for testimony and information in informal investigations are "voluntary," failure to comply with such requests can result in the opening of a formal investigation in which subpoenas can be issued.
Responding to an SEC investigation: two attorneys review the dangers posed by an SEC probe, and the ways in which public companies could and should react to minimize the potential damage, including possible litigation
1, 1999, all dividends received from noninsurance corporations are deductible, subject to the ownership limitations of Sec. 24402(b).
Dividend deductions; Farmer Bros. ruling: Rev. and Tax Code Sec. 24402 unconstitutional
Sec. 1361(b) does not prevent otherwise eligible banks from electing S stares; and
Prop. Regs. for S Corp. banking deductions
If you are a CFO or director of finance at a public company, consider these six tips for working effectively with the SEC.
Mind your manners: etiquette can go a long way toward getting results with the SEC
* Many rulings were issued on TEFRA audits, taxation of partnership income, Sec. 704(b), partnership conversions, basis adjustments and in other areas.
Current developments: this article reviews and analyzes recent rulings and decisions involving partnerships. The discussion covers developments in partnership formation, foreign-source income, debt and income allocations, partnership continuation and basis adjustments
For example, the definition of a trust qualifying to make the Sec. 645 election is expanded.
Trust treatment: final regs issued on election to treat revocable trusts as part of estate
Sec. 170(f)(11)(C) requires taxpayers to obtain a qualified appraisal for donated property for which a deduction exceeding $5,000 is claimed.
Service issues transition guidance on appraisal requirements for noncash charitable contributions
Both IRO Sec. 1045 and California Revenue and Taxation Code Sec.
Paving the Way
For corporate taxpayers, the most significant TIPRA changes are the amendments to the Sec. 355 spinoff rules.
Significant recent developments

Legal browser ?
Full browser ?