code section

电码段

Atmospheric Sciences (English-Chinese) dictionary. 2014.

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  • Internal Revenue Code section 1031 — Under Section 1031 of the Internal Revenue Code (usc|26|1031), the exchange of certain types of property may defer the recognition of capital gains or losses due upon sale, and hence defer any capital gains taxes otherwise due.ummaryTo qualify… …   Wikipedia

  • Internal Revenue Code Section 132(a) — provides eight types of fringe benefits that are excluded from gross income. These include fringe benefits which qualify as a (1) no additional cost service, (2) qualified employee discount, (3) working condition fringe, (4) de minimis fringe,… …   Wikipedia

  • Internal Revenue Code section 61 — Section 61 of the Internal Revenue Code (IRC 61, usc|26|61) defines gross income, the starting point for determining which items of income are taxable for federal income tax purposes in the United States. Section 61 states that except as… …   Wikipedia

  • Internal Revenue Code Section 162(a) — Section 162(a) is a provision of the Internal Revenue Code, a United States taxation law. It concerns deductions for business expenses. [http://www.fourmilab.ch/ustax/www/t26 A 1 B VI 162.html] It is one of the most important provisions in the… …   Wikipedia

  • Internal Revenue Code section 409A — Section 409A of the United States Internal Revenue Code regulates the tax treatment of the “nonqualified deferred compensation,” whether paid to executives or any other employees. History Section 409A was added to the Internal Revenue Code,… …   Wikipedia

  • Internal Revenue Code section 1 — Section 1 of the Internal Revenue Code (usc|26|1 or simply IRC §1), titled Tax Imposed is the law that imposes a federal income tax on taxable income, and sets forth the amount of the tax to be paid. A similar tax on corporations is set forth in… …   Wikipedia

  • Internal Revenue Code section 355 — Section 355 of the Internal Revenue Code (IRC § 355) allows a corporation to make a tax free distribution to its shareholders of stock and securities in one or more controlled subsidiaries. If a set of statutory and judicial requirements are met …   Wikipedia

  • Internal Revenue Code Section 1041 — Section 1041 of the Internal Revenue Code (26 U.S.C. § 1041) [usc|26|1041.] addresses transfers of property between spouses or incident to divorce. General Rule The general rule in § 1041(a) is that no gain or loss shall be recognized on a… …   Wikipedia

  • Internal Revenue Code section 183 — Section 183 of the United States Internal Revenue Code (usc|26|183), sometimes referred to as the hobby loss rule , limits the losses that can be deducted from income which are attributable to hobbies and other not for profit activities.… …   Wikipedia

  • Criminal code section 342 — Criminal Code of Canada Section 342 is stated in part IX which is called Offences against Rights of Property [1]. It deals specifically with Offences Resembling Theft . This criminal code is closely related with how computer crime is defined and… …   Wikipedia

  • Internal Revenue Code section 861 — Internal Revenue Code 861, usc|26|861, titled Income from sources within the United States is a provision of the Internal Revenue Code which lists The following items of gross income shall be treated as income from sources within the United… …   Wikipedia

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