secs


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Related to secs: SCES

secs

verb
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References in periodicals archive ?
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.
For example, the definition of a trust qualifying to make the Sec.
Under Sec 355, if a corporation (the distributing corporation) distributes to a shareholder with respect to its stock, or to a security holder in exchange for its securities, solely stock or securities of a corporation (the controlled corporation) that it controls immediately before the distribution, no gain or loss is recognized to such shareholder or security holder.
In our experience, this filing is often missed, and you will have to ferret out, by direct inquiry and possible analysis of financial data, the exact date on which the company stock ceased to qualify under IRC Sec.
It is computed by taking into consideration all the adjustments to taxable income under Secs.
If a given year's contribution exceeds the deductible amount for that year, the excess can be carried over to and deducted in the following year, to the extent that the limits for that year are not exceeded, according to Sec.
Many rulings were issued on TEFRA audits, guaranteed payments, Sec.
This means that the tax effects of a partnership's activities are passed through to its partners; see Secs.
In the exchange, H recognized $500 ordinary income under Sec.
Evaluation of the tax consequences of FP's contribution of the US2 note to US1 requires consideration of Sec.
118 TC 428 (2002), in which a trucking company argued that it was not subject to the Sec.