(b) No-additional-cost service defined. For purposes of this section, the term "no-additional-cost service" means any service provided by an employer to an employee for use by such employee if-- (1) ...

(i) may elect at any time during the applicable election period to waive the qualified joint and survivor annuity form of benefit or the qualified preretirement survivor annuity form of benefit (or ...

(a) Allowance of credit. There shall be allowed as a credit against the tax imposed by this chapter for the taxable year with respect to each qualifying child of the taxpayer for which the taxpayer is ...

Internal Revenue Code of 1986 SUBTITLE A -- INCOME TAXES Chapter 1 -- Normal Taxes and Surtaxes Subchapter B -- Computation of Taxable Income Part II -- Items specifically Included in gross income (a) ...

David Kautter is the federal tax specialty leader for RSM. Before rejoining RSM, Dave served as the Treasury assistant secretary for tax policy, as the senior official in the federal government ...

(3) Grantor trusts. A beneficiary of any trust described in paragraph (1) shall not be considered the owner of any portion of such trust under subpart E of part I of subchapter J (relating to grantors ...

Internal Revenue Code of 1986 SUBTITLE A -- INCOME TAXES Chapter 1 -- Normal Taxes and Surtaxes Subchapter B -- Computation of Taxable Income Part IX -- Items not deductible (a) General rule. Except ...

Internal Revenue Code of 1986 SUBTITLE A -- INCOME TAXES Chapter 1 -- Normal Taxes and Surtaxes Subchapter O -- Gain or Loss on Disposition of Property Part III -- Common nontaxable exchanges (1) a ...

Internal Revenue Code of 1986 SUBTITLE A -- INCOME TAXES Chapter 1 -- Normal Taxes and Surtaxes Subchapter N -- Tax Based on Income from Sources Within or Without the United States Part I -- Source ...

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such partnership shall pay a withholding tax under this section at such time and in such manner as the Secretary shall by regulations prescribe. (b) Amount of withholding tax. (1) In general. The ...