(a) General rule. Every person doing business as a broker shall, when required by the Secretary, make a return, in accordance with such regulations as the Secretary may prescribe, showing the name and ...
(B) the acquisition by one corporation, in exchange solely for all or a part of its voting stock (or in exchange solely for all or a part of the voting stock of a corporation which is in control of ...
(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) ...
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) ...
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 ...
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 ...
(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 ...