Web26 USC § 7701(a)(3) Scoping language None identified, default scope is assumed to be the parent (chapter 79) of this section. Is this correct? or ... WebApr 7, 2024 · The exceptions and modifications are unimportant for this newsletter, so the rule we apply is the bog-standard rule from IRC §7701(a)(30). IRC §957(c) United States person. For purposes of this subpart, the term “United States person” has the meaning assigned to it by section 7701(a)(30) except that [convoluted stuff that only applies to ...
Introduction to Tax Equity Structures – Part II - Deloitte
WebSection 7701 (b) does not provide the basis for determining whether an individual (including an alien individual) is a bona fide resident of a United States possession or territory for Federal income tax purposes. For the applicable rules for making this determination, see section 937 (a) and § 1.937-1 of this chapter. ( e) Examples. WebIRC 7701(a)(3) provides that the term "corporation" includes associations, joint-stock companies and insurance companies. In general, the Code treats each corporation as an … post weld heat treatment aluminum
26 U.S. Code § 7703 - Determination of marital status
26 U.S. Code § 7701 - Definitions U.S. Code Notes prev next (a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof— (1) Person The term “ person ” shall be construed to mean and include an individual, a trust, estate, partnership, association, … See more The term Secretary of the Treasury means the Secretary of the Treasury, personally, and shall not include any delegate of his. See more The term Indian tribal government means the governing body of any tribe, band, community, village, or group of Indians, or (if applicable) Alaska Natives, which is determined by the … See more The term foreign estate means an estate the income of which, from sources without the United States which is not effectively connected with the … See more No determination under subparagraph (A) with respect to Alaska Natives shall grant or defer any status or powers other than those enumerated in section 7871. Nothing in the Indian … See more WebI.R.C. § 7701 (a) (12) (A) (i) — when used with reference to the Secretary of the Treasury, means any officer, employee, or agency of the Treasury Department duly authorized by … Weban individual retirement plan (as defined in section 7701 (a) (37) ), or I.R.C. § 3405 (e) (1) (A) (iii) — a commercial annuity. I.R.C. § 3405 (e) (1) (B) Exceptions — The term “designated distribution” shall not include— I.R.C. § 3405 (e) (1) (B) (i) — any amount which is wages without regard to this section, I.R.C. § 3405 (e) (1) (B) (ii) — totems bande annonce