SEC

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SEC

An abbreviation for the Securities and Exchange Commission.

References in periodicals archive ?
Notice 2005-14 offered interim guidance on the calculation of the deduction (including definitions of certain terms), the determination of DPGR, methods of allocating deductions and the application of Sec. 199 to passthrough entities and affiliated groups.
Under Sec. 419(e)(2), a WBP cannot provide disguised deferred compensation and is not a qualified retirement plan.
Treasury Department issued final regulations under Internal Revenue Code Sec. 645 relating to the election for certain revocable trusts to be included for income tax purposes as part of the deceased grantor's estate, and not as a separate trust (67 F.R.
17, 2006, Treasury issued final regulations under Sec. 367(a) and (b) on the interaction of Secs.
Additional services you can offer clients include the generation and maintenance of QSBS basis schedules and tracking of IRC Sec. 1045 (and R&TC Secs.
The proposed rules would adopt a net-value requirement for each of the described non-recognition rules (Secs. 332, 351,354, 361 and 368) in subchapter C.
* Many rulings were issued on TEFRA audits, guaranteed payments, Sec. 704(c) and partnership conversions, and in other areas.
This intent is reinforced by Sec. 274(d), which provides that necessary expense substantiation may be proved "by adequate records or by sufficient evidence corroborating the taxpayer's own statement." Thus, the lease agreement's silence is irrelevant to the Sec.
Sec. 197(a) entitles taxpayers to a deduction on amortizable Sec.