obligations of the United States or of a State or political subdivision thereof, and stock or obligations of a corporation which is an instrumentality of the United States or of a State or …

2024年1月1日 · Internal Revenue Code § 7701. Definitions. (1) Person. --The term “person” shall be construed to mean and include an individual, a trust, estate, partnership, association, …

property acquired through the liquidation of defaulted loans described in clause (v), (vi), or (vii),

The Code prescribes certain categories or classes into which various organizations fall for purposes of federal taxation. These categories or classes include: associations (which are …

Under the Internal Revenue Code, even an undocumented individual who meets the Substantial Presence Test will be treated for tax purposes as a U.S. resident. In some cases, you may …

2019年1月3日 · Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 79 - DEFINITIONS Sec. 7701 - Definitions

(a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof— The term “person” shall be construed to mean and include an …

"(a) In General.—An author or artist performing services under contract with a corporation shall be considered as an employee of the corporation for the purpose of applying the provisions …

§ 7701. Definitions § 7702. Life insurance contract defined § 7702A. Modified endowment contract defined § 7702B. Treatment of qualified long-term care insurance § 7703. …

Under the trust agreement, the trustee is authorized to establish a reasonable reserve for expenses associated with holding Blackacre that may be payable out of trust funds. The …