26 U.S.Code § 1504 - Definitions.stock meeting the requirements of paragraph (2) in each of the includible corporations (except the common parent) is owned directly by 1 or more of the other includible corporations.has a value equal to at least 80 percent of results for this questionHow are controlled groups defined in section 1563?How are controlled groups defined in section 1563?Since section 1563 was written only for corporations,Treasury Regulations 1.414(c)-1 through 1.414(c)-5 mirror the section 1563 controlled group principles.The definitions and examples used in this chapter refer to both section 414(b) and 414(c) controlled groups.Three Types of Controlled Groups Chapter 7 Controlled and Affiliated Service Groups results for this questionWhat are the special rules under section 1503?What are the special rules under section 1503?26 CFR § 1.1503 (d)-1 - Definitions and special rules for filings under section 1503 (d).§ 1.1503 (d)-1 Definitions and special rules for filings under section 1503 (d).26 CFR § 1.1503(d)-1 - Definitions and special rules for
Aug 06,2014·A simple or compound strap with means for securing it about the waist and for securing a lanyard to it.§ 41-1504.Definitions.,Article XVI.WATER EFFICIENT Feb 02,2016·§ 41-1504.Definitions.Latest version.The following definitions are applicable to this article Package means the package of documents that a project applicant is required to submit pursuant to section 2.1 of the Guidelines.
1504.3.2 Structural metal panel roof systems..Where the metal roof panel functions as the roof deck and roof covering and it provides both weather protection and support for loads,the structural metal panel roof system shall comply with this section.26 CFR § 1.1503(d)-1 - Definitions and special rules for (i) A member of an affiliated group,without regard to the exceptions contained in section 1504(b) (other than section 1504(b)(3)) relating to includible corporations; (ii) A domestic owner; (iii) A separate unit; or (iv) An interest in a transparent entity,as defined in paragraph (b)(16) of this section.(13) Domestic use.See § 1.1503(d)-2.26 CFR § 1.1504-1 - Definitions.CFR US Law LII prev next § 1.1504-1 Definitions.The privilege of filing consolidated returns is extended to all includible corporations constituting affiliated groups as defined in section 1504.See the regulations under § 1.1502 for a description of an affiliated group and the corporations which may be considered as includible corporations.
Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 6 - CONSOLIDATED RETURNS Subchapter A - Returns and Payment of Tax Sec.1504 - Definitions26 U.S.Code § 542 - Definition of personal holding OwnershipIssueContentsAt any time during the last half of the taxable yearmore than 50 percent in value of its outstanding stock is owned,directly or indirectly,by or for not more than 5 individuals.For purposes of this paragraph,an organization described in section 401(a),501(c)(17),or 509(a) or a portion of a trust permanently set aside or to be used exclusively for the purposes described in section 642(c) or a corresponding provision of a prior income tax law shall be considered an individual.See more on law.cornell.edu26 CFR § 1.1563-1 - Definition of controlled group of The facts are the same as in Example 1,except that,beginning with the 2005 tax year,the P affiliated group elected to file a consolidated return and P made a section 1504(c)(2) election.Pursuant to paragraph (a)(5)(i) of this section,L 1 and L 2 are not members of26 USC 1504 - Definitions - Internal Revenue Code - US CodeOct 26,2015·(1) any distribution (or deemed distribution) of accumulated DISC income which was not treated as previously taxed income under section 805(b)(2)(A) of the Tax Reform Act of 1984,and (2) any amount treated as received under section 805(b)(3) of such Act.
26 U.S.C.§ 1504 - Definitions.(ii) stock meeting the requirements of paragraph (2) in each of the includible corporations (except the common parent) is owned directly by 1 or more of the other includible corporations.(B) has a value equal to at least 80 percent of the26 USC 1504 - Definitions§ 1504.Definitions § 1505.Cross references § 1501.Privilege to file consolidated returns year have been members of the affiliated group consent to all the consolidated return regulations prescribed under section 1502 prior to the last day prescribed by law for the filing of such return.The making of a consolidated return shall be 26 USC 1504 - Definitions(1) any distribution (or deemed distribution) of accumulated DISC income which was not treated as previously taxed income under section 805(b)(2)(A) of the Tax Reform Act of 1984,and (2) any amount treated as received under section 805(b)(3) of such Act.
Affiliated Group means an affiliated group as defined in Section 1504 of the Code (or any analogous combined,consolidated or unitary group defined under state,local or foreign income Tax law) of which the Company is or has been a member.Sample 1.Sample 2.Sample 3.Based on 205 documents.CEQ Regulations for Implementing the ProceduralPART 1504PREDECISION REFERRALS TO THE COUNCIL OF PROPOSED FEDERAL ACTIONS DETERMINED TO BE ENVIRONMENTALLY UNSATISFACTORY Sec.1504.1 Purpose.1504.2 Criteria for referral.1504.3 Procedure for referrals and response.PART 1505NEPA AND AGENCY DECISIONMAKING Sec.1505.1 Agency decisionmaking procedures.1505.2 Record of decision inCalifornia Code of Regulations,Title 8,Section 1504 §1504.Definitions.(a) The following definitions shall apply in the application of these Orders. For definition of harmful exposure refer to section 5140 of General Industry Safety Orders. Amendment of section adding definition for Competent Person and amending subsections under Excavation,Trenches,and Earthwork filed 8
Aggregate used as surfacing for roof coverings and aggregate,gravel or stone used as ballast shall not be used on the roof of a building located in a hurricane-prone region as defined in Section 202,or on any other building with a mean roof height exceeding that permitted by Table 1504.8 based on the exposure category and basic wind speed at Chapter 15 Roof Assemblies and Rooftop Structures,2017 Roof decks and roof coverings shall be designed for wind loads in accordance with Chapter 16 and Sections 1504.2,1504.3 and 1504.4.1504.1.1 Wind Resistance of Asphalt Shingles Asphalt shingles shall be designed for wind speeds in accordance with Section 1507.2.7 .Chapter 2 Definitions,Ohio Building Code 2017 UpCodesFor regulation and definitions,see Sections 1711.50 to 1711.57 of the Revised Code.Amusement rides are not regulated by this code but are regulated by the Ohio department of agriculture.Also see Section 411,Special Amusement Buildings.ANCHOR BUILDING.
Jan 01,1999·Whenever in this code the doing of an act between certain dates or from one date to another is allowed or prohibited,the period of time thereby indicated includes both dates specified.The first date specified designates the first day of the period,and the second day specified designates the last day of the period.Conformed to Federal Register version - SECSection 1504 of the Dodd-Frank Wall Street Reform and Consumer Protection Act relating to disclosure of payments by resource extraction issuers.Rule 13q-1 was initially adopted by the Commission on August 22,2012,but it was subsequently vacated by the U.S.District Court for the District of Columbia.FATCAHelp101 Internal Revenue ServiceJan 07,2021·An expanded affiliated group is generally defined in accordance with the principles of Code section 1504(a) to mean one or more chains of members connected through ownership by a common parent entity if the common parent entity directly owns stock or other equity interests meeting the requirements of Treas.Reg.1.1471-5(i)(4) in at least one of the other members (without applying
Was this helpful?People also askWhat does Internal Revenue Code section 1504 mean?What does Internal Revenue Code section 1504 mean?Internal Revenue Code Section 1504 - Definitions.(a) Affiliated group defined.For purposes of this subtitle.(1) In general.The term affiliated group means.(A) 1 or more chains of includible corporations connected through stock ownership with a common parent corporation which is an includible corporation,but only if.Internal Revenue Code Section 1504 - DefinitionsInternal Revenue Code Section 1504 - DefinitionsInternal Revenue Code Section 1504 - Definitions (a) Affiliated group defined For purposes of this subtitle (1) In general.The term affiliated group means (A) 1 or more chains of includible corporations connected through stock ownership with a common parent corporation which is an includible corporation,but only if (B)Internal Revenue Service MemorandumSection 302(a) provides that if section 302(b)(1),(2),(3),(4),or (5) applies to a corporations redemption of its stock,then the redemption shall be treated as a distribution in part or full payment in exchange for the stock.A redemption will be treated as an exchange under section 302(b)(2) if the distribution is
internal revenue code 1504section 1504 a 2irc sec 1504internal revenue code section 15041504 a 2code section 1504irs section 1504irc section 1504 a 212345NextReport on Control Test of Section 368c - NYSBASection 368(c) of the Internal Revenue Code of 1986,as amended.The majority of our Executive Committee supports the .inclusion of a value standard in the definition of control for purposes of Section 368,thereby conforming the requirements of Section 368(c) with those provided in Section .1.504(a)(2) and Section 1 XM(a)(4).WeSEC.gov Statement on Proposed Resource Extraction RuleDec 18,2019·Not by proposing a rule that requires them to calculate different payments under a different project definition and a different de minimis threshold,among other disparities.Some may disagree with Section 1504 or that the Commission should be in the business of promulgating anti-corruption rules.But that is the law.
I.R.C.§ 1504 (c) (1) .Two or more domestic insurance companies each of which is subject to tax under section 801 shall be treated as includible corporations for purposes of applying subsection (a) to such insurance companies alone.I.R.C.§ 1504 (c) (2) I.R.C.§ 1504 (c) (2) (A) .Section 1504 - Definitions : 2014 Pennsylvania § 1504.Definitions.The following words and phrases when used in this chapter shall have the meaning given to them in this section unless the context clearly indicates otherwise Agriculture. Any of the following (1) Production agriculture.(2) Agribusiness.(3) The sale of farm commodities at wholesale.Small-Business Corporation Law and Legal Definition 26 USCS § 1361 defines Small business Corporation as follows The term 'small business corporation' means a domestic corporation which is not a member of an affiliated group (as defined in section 1504) and which does not (1) have more than 25 shareholders;
significantly amended the definition of affiliated group contained in section 1504(a).Under prior law,section 1504(a) defined an affiliated group as one or more chains of includible 1 This report was prepared by a subcommittee of the Committee on Consolidated Returns,headed by Patrick C.Gallagher and including GailUniversity at Buffalo School of Law Digital Commons May 23,2020·that a taxpayer is the owner of (or,for purposes of section 1504(a),directly owns) such stock,the next step is to determine whether the.taxpayer owns stock possessing at least 80 percent of the total..0 Section 1504(a)(5) grants the Treasury broad authority to prescribe regulations.VICTIMS OF TRAFFICKING AND VIOLENCE PROTECTIONSec.1503.Improved access to immigration protections of the Violence Against Women Act of 1994 for battered immigrant women.Sec.1504.Improved access to cancellation of removal and suspension of deportation under the Violence Against Women Act of 1994.Sec.1505.Offering equal access to immigration protections of the Violence Against