SEC

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SEC

An abbreviation for the Securities and Exchange Commission.

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Once a partnership calculates its income or loss under Secs.
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
Treasury Department issued final regulations under Internal Revenue Code Sec.
Trust treatment: final regs issued on election to treat revocable trusts as part of estate
For corporate taxpayers, the most significant TIPRA changes are the amendments to the Sec.
Significant recent developments
This same schedule forms the basis from which to track the carryover information on the "new" Sec.
Paving the Way
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.
Interplay between the Sec. 199 manufacturing deduction and the Sec. 965 repatriation provision
Death benefits provided through a pre-funded reserve cannot exceed $50,000, under Sec 419A(e)(2).
Is a single-employer welfare benefit plan appropriate for a small business?
20) the question was whether the partners had sufficient basis under Secs.
Current developments
AD Global Fund (the plaintiff) is a limited liability company treated as a partnership for Federal income tax purposes and subject to the Unified Partnership Procedures of the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA); see Secs.
Managing the interplay between a partnership and its partners' statutes of limitations
some use as a principal residence and some use as a business property) is handled under Secs.
Sale of a residence and like-kind exchanges (Part I: this two-part article examines how recent developments in the principal residence exclusion and like-kind exchanges affect mixed personal- and business-use property. Part I describes the basic interaction between Secs. 121 and 1031.)
For installment sales, nontaxable exchanges, charitable contributions or gifts and inheritances, the Code provides special rules when applying Sec.
The ins and outs of recapture
Evaluation of the tax consequences of FP's contribution of the US2 note to US1 requires consideration of Sec.
Potential tax pitfalls in debt capitalization
This article focuses on some of the most common issues, solutions and strategies that should be considered in structuring a tax-deferred exchange under Sec.
Like-kind exchanges - common problems and solutions

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