(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 ...

(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) ...

(a) Deduction. In any taxable year there shall be allowed as a deduction in computing the taxable income of an estate or trust (other than a trust to which subpart B applies), the sum of-- (1) any ...

(B) the amount (if any) of the installment paid on or before the due date for the installment. (2) Period of underpayment. The period of the underpayment shall run from the due date for the ...

Internal Revenue Code of 1986 SUBTITLE B -- ESTATE AND GIFT TAXES Chapter 13 -- Tax on Certain Generation-skipping Transfers Subchapter D -- GST Exemption (a) Time and manner of allocation. (1) Time.

(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 ...

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 ...

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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 ...

Tax Notes is the first source of essential daily news, analysis, and commentary for tax professionals whose success depends on being trusted for their expertise. Tax Notes is a portfolio of ...

(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 ...