secs


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Related to secs: SCES

sec

slang A shortening of "second," referring to the unit of time. Just a sec, I'm almost finished. The audio clip is just a couple secs long, but the senator's admission of guilt is clearly audible.

secs

verb
See sec
See also: sec
References in periodicals archive ?
Many rulings were issued on TEFRA audits, taxation of partnership income, Sec.
Current developments: this article reviews and analyzes recent rulings and decisions involving partnerships. The discussion covers developments in partnership formation, foreign-source income, debt and income allocations, partnership continuation and basis adjustments
Form 706 is required if the date of death value of the decedent's gross estate exceeds the Sec.
Trust treatment: final regs issued on election to treat revocable trusts as part of estate
For this purpose, a corporation's separate affiliated group is the affiliated group, determined under Sec.
Significant recent developments
Typical service entities such as accounting, engineering, law, financial services, broker services and financial institutions, as well as farming entities and those that provide motel, hotel or restaurant services are not considered "active businesses" that would qualify under Sec.
Paving the Way
The employer's deduction limit is reduced under Sec.
Is a single-employer welfare benefit plan appropriate for a small business?
The tax matters partner argued that the GP had no SE earnings as defined in Sec.
Current developments
In 1982, Congress enacted unified partnership audit examination and litigation provisions (now contained in Secs.
Managing the interplay between a partnership and its partners' statutes of limitations
2005-14 offers several principles that guide the interaction of Secs.
Sale of a residence and like-kind exchanges (Part I: this two-part article examines how recent developments in the principal residence exclusion and like-kind exchanges affect mixed personal- and business-use property. Part I describes the basic interaction between Secs. 121 and 1031.)
In the exchange, H recognized $500 ordinary income under Sec.
The ins and outs of recapture
Situation 4--Post-AJCA consolidated group analysis: If, instead, FP contributes the US2 note after Sec.
Potential tax pitfalls in debt capitalization
If the replacement property improvements are constructed after the client receives the replacement property in a completed forward exchange, they Hill not qualify under Sec.
Like-kind exchanges - common problems and solutions
The difference in choice between a C corporation and another entity type is primarily attributable to the indirect FTC under Secs.
Forms of overseas operations
In Notice 2005-11, the IRS announced that it will issue regulations under Sec.
IRS guidance on reportable transaction disclosure penalties
118 TC 428 (2002), in which a trucking company argued that it was not subject to the Sec.
Lessor of truck driver employees avoids 50% limit on per diems
Sec 199 provides a deduction equal to 3% (increasing to 6% for 2007, 2008 and 2009 and then to 9% for 2010 and there after) of the lesser of qualified production activities income (QPAI) or taxable income.
Allocation and apportionment of expenses for Sec. 199 purposes: for many taxpayers, calculation of the Sec. 199 deduction will require an enormous amount of work. This article focuses on one aspect of the deduction, the allocation and apportionment of expenses under the Sec. 861 regulations and the proposed Sec. 199 regulations
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