Tag: Liability

  • 26-U.S.C.-334

    26-U.S.C.-334 §334 – Basis of Property Received In Liquidations Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter C > Part II > Subpart A > Section 334 Details Reference: Section 334 Legend: §334 – Basis of Property Received In Liquidations USCode Year: 2013 Provision Content (a) General rule If property is received in a distribution in complete liquidation, and if gain or loss is…

  • 26-U.S.C.-896

    26-U.S.C.-896 §896 – Adjustment of Tax On Nationals, Residents, and Corporations of Certain Foreign Countries Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter N > Part II > Subpart D > Section 896 Details Reference: Section 896 Legend: §896 – Adjustment of Tax On Nationals, Residents, and Corporations of Certain Foreign Countries USCode Year: 2013 Provision Content (a) Imposition of more burdensome taxes by…

  • Part VII – Recoveries of Foreign Expropriation Losses

    Part VII – Recoveries of Foreign Expropriation Losses Recoveries of Foreign Expropriation Losses Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter Q > Part VII Details Reference: Part VII Legend: Recoveries of Foreign Expropriation Losses USCode Year: 2013 Provision Content U.S. Encyclopedia of Law Coverage 26-U.S.C.-1314 in the Legal Encyclopedia: Income Taxes In this entry about 26-U.S.C.-1314, find legal reference…

  • 26-U.S.C.-971

    26-U.S.C.-971 §971 – Definitions Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter N > Part III > Subpart G > Section 971 Details Reference: Section 971 Legend: §971 – Definitions USCode Year: 2013 Provision Content (a) Export trade corporations For purposes of this subpart, the term export trade corporation means— (1) In general A controlled foreign corporation (as defined in section 957) which satisfies…

  • 26-U.S.C.-565

    26-U.S.C.-565 §565 – Consent Dividends Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter G > Part IV > Section 565 Details Reference: Section 565 Legend: §565 – Consent Dividends USCode Year: 2013 Provision Content (a) General rule If any person owns consent stock (as defined in subsection (f)(1)) in a corporation on the last day of the taxable year of such corporation,…

  • 26-U.S.C.-971

    26-U.S.C.-971 §971 – Definitions Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter N > Part III > Subpart G > Section 971 Details Reference: Section 971 Legend: §971 – Definitions USCode Year: 2013 Provision Content (a) Export trade corporations For purposes of this subpart, the term export trade corporation means— (1) In general A controlled foreign corporation (as defined in section 957) which satisfies…

  • 26-U.S.C.-1044

    26-U.S.C.-1044 §1044 – Rollover of Publicly Traded Securities Gain Into Specialized Small Business Investment Companies Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter O > Part III > Section 1044 Details Reference: Section 1044 Legend: §1044 – Rollover of Publicly Traded Securities Gain Into Specialized Small Business Investment Companies USCode Year: 2013 Provision Content (a) Nonrecognition of gain In the case of…

  • 26-U.S.C.-896

    26-U.S.C.-896 §896 – Adjustment of Tax On Nationals, Residents, and Corporations of Certain Foreign Countries Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter N > Part II > Subpart D > Section 896 Details Reference: Section 896 Legend: §896 – Adjustment of Tax On Nationals, Residents, and Corporations of Certain Foreign Countries USCode Year: 2013 Provision Content (a) Imposition of more burdensome taxes by…

  • 26-U.S.C.-7624

    26-U.S.C.-7624 §7624 – Reimbursement to State and Local Law Enforcement Agencies Pathway Title 26 > Subtitle F > Chapter 78 > Subchapter B > Section 7624 Details Reference: Section 7624 Legend: §7624 – Reimbursement to State and Local Law Enforcement Agencies USCode Year: 2013 Provision Content (a) Authorization of reimbursement Whenever a State or local law enforcement agency provides information to the Internal…

  • 26-U.S.C.-334

    26-U.S.C.-334 §334 – Basis of Property Received In Liquidations Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter C > Part II > Subpart A > Section 334 Details Reference: Section 334 Legend: §334 – Basis of Property Received In Liquidations USCode Year: 2013 Provision Content (a) General rule If property is received in a distribution in complete liquidation, and if gain or loss is…