BNET Business Dictionary
Business Definition for: Internal Revenue Code
- the complex series of federal tax laws
Additional Resources
- Comments on proposed regulations under section 1031 of the Internal Revenue Code
- Comments on Proposed Regulations under Section 1031 of the Internal Revenue Code On April 25, 1990, the Internal Revenue Service issued proposed regulations under section 1031 of the Internal Revenue Code, concerning additional rules for exchanges of personalty and multiple properties. The proposed regulations were published in the Federal...
- Research articles 1990-09-01
- Proposed regulations concerning the economic performance requirement under Section 461 of the Internal Revenue Code
- Proposed Regulations Concerning the Economic Performance Requirement under Section 461h of the Internal Revenue Code On June 6, 1990, the Internal Revenue Service issued proposed regulations under section 461h of the Internal Revenue Code, relating to the requirement that "economic performance" occur in order for an amount to be...
- Research articles 1990-11-01
- Employers given time to implement Section 89. (Internal Revenue Code)
- Employers Given Time To Implement Section 89 WASHINGTON--The Internal Revenue Service has given employers a few months of breathing space before they must begin applying a complex set of new regulations to Section 89 of the Internal Revenue Code. Employers Given Time...
- Research articles 1989-03-13
- Business split. (Tax Executives Institute opposes bills that would abolish the Internal Revenue Code since no alternative is suggested)(Brief Article)
- 00-00-0000 Legislation moving through Congress to abolish the Internal Revenue Code is dividing the business community. The Tax Executives Institute, a trade association of large-corporation tax executives, has sent a letter to House Ways & 00-00-0000 Legislation moving through Congress to abolish...
- Research articles 1998-05-04
- Notice 96-10: draft revenue procedure on the use of imaging systems to satisfy the requirements of section 6001 of the Internal Revenue Code
- On April 11, 1996, Tax Executives Institute submitted the following comments to the Internal Revenue Service concerning Notice 96-10, which requested comments on a proposed revenue procedure relating to the use of digital imaging to satisfy the recordkeeping requirements of the Internal Revenue Code. The Institute's comments were prepared under...
- Research articles 1996-05-01
- Section 1059A regulations relating to the basis of property imported into the United States - comments submitted on Oct 23, 1997 by Tax Executives Institute to the IRS regarding Internal Revenue Code section 1059A regulations
- On October 23, 1997, Tax Executives Institute submitted the following comments to the Internal Revenue Service concerning regulations under section 1059A of the Internal Revenue Code on the interaction of the tax statute with the Customs Service regulations for determining the customs value of imported property. The comments, which took...
- Research articles 1997-11-01
- Amortization of intangibles under sections 167 and 197 - comments submitted Sept 29, 1997 by Tax Executives Institute to the IRS regarding Internal Revenue Code sections 167 and 197
- On September 29, 1997, Tax Executives Institute submitted the following comments to the Internal Revenue Service on proposed regulations under sections 167 and 197 of the Internal Revenue Code, relating to the amortization of certain intangible property. The Institute's comments were developed under the joint aegis of its Federal and...
- Research articles 1997-11-01
- Jackson Hewitt Tax Service Inc. Issues Statement Regarding Internal Revenue Code 7216
- To: BUSINESS EDITORS Contact: Sheila Cort, Vice President, Corporate Communications of Jackson Hewitt Tax Service Inc., +1-973-630-0680 PARSIPPANY, N.J., Jan. 3 /PRNewswire-FirstCall/ -- The Internal Revenue Service issued regulations on January 3, 2008, that update the rules regarding the disclosure and use of tax return information by tax return...
- Research articles 2008-01-03
- Proposed regulations under Section 404A of the Internal Revenue Code
- On January 6, 1994, Tax Executives Institute filed the following comments with the Internal Revenue Service on proposed regulations under section 404A of the Internal Revenue Code, relating to limitations on deductions and adjustments to earnings and profits with respect to certain foreign deferred compensation plans. The comments were...
- Research articles 1994-01-01
- Notice 98-11, relating to the treatment of hybrid arrangements under Subpart F - IRS Notice 98-11, Internal Revenue Code Subpart F
- On March 12, 1998, Tax Executives Institute submitted the following comments to the Internal Revenue Service on Notice 98-11, relating to the treatment of certain hybrid arrangements under subpart F of the Internal Revenue Code. The comments, which were submitted to Michael Danilack, Associate Chief Counsel International, were prepared under...
- Research articles 1998-03-01
- Conduit rules under section 7701 of the Internal Revenue Code - l - Tax Executives Institute International Tax Committee
- On June 17, 1994, Tax Executives Institute submitted the following comments to the Internal Revenu regulations under section 7701l of the Internal Revenue Code. The Institute's comments on the so-c was prepared under the aegis of TEI's International Tax Committee, whose chair is Lisa Norton of Ing The following members...
- Research articles 1994-07-01
- Alternative Means To Satisfy The Non-discrimination Requirement Imposed by the Internal Revenue Code On 401(k) Plans
- Any employer who maintains a qualified 401k plan knows that the plan is an important tool for retaining employees and provides extraordinary tax benefits to the employer and the employee. The employer receives a current deduction for amounts it contributes to the plan and the employee can elect to defer...
- White papers 2003-09-24
- Revocation of Election Under Internal Revenue Code
- Revocation is the act of recalling or annulling, the reversal of an act, the recalling of a grant, or the making void of some deed previously existing. It exists in both common law and civil law. This is a template which can be used for revocation of election under Internal...
- Tools & templates 2007-12-01
- TEI recommendations on simplifying the Internal Revenue Code - Tax Executives Institute
- TEI Recommendations on Simplifying the Internal Revenue Code
- Research articles 1990-05-01
- INTERNAL REVENUE CODE SECTION 6166: COMMENTS TO TAX COUNSEL FOR THE SENATE FINANCE COMMITTEE
- Editors' Synopsis: This Article contains the written comments made to the Tax Counsel for the United States Senate Finance Committee by a Task Force composed of members of the Business Planning Group of the American Bar Association's Real Property, Probate and Trust Section suggesting how section 6166 of the Internal...
- Research articles 2006-04-01
- Section 89 enforcement stalled. (Internal Revenue Code prohibiting discrimination in employee benefits)
- Section 89 Enforcement Stalled WASHINGTON--A strong push by a business coalition to repeal Section 89 of the Internal Revenue Code prohibiting discrimination in employee benefits has succeeded in delaying the rule's implementation for one year, for the time being. Amendments to...
- Research articles 1989-08-21
- Are exotic options an answer to Sect. 457?(Internal Revenue Code Section 457 on non-discrimination by nonqualified deferred compensation plans)
- Internal Revenue Code Section 457 on non-discrimination by nonqualified deferred compensation plans had the effect on eliminating the use of nonqualified deferred compensation from executives' remuneration packages by tax-exempt employers. Four alternatives that allow tax-exempt employers to get around Section 457 prohibitions are presented. In a recent newsletter,...
- Research articles 1998-03-02
- Sect. 89 implementation delayed a year - for now. (Internal Revenue Code prohibiting discrimination in employee benefits)
- Sect. 89 Implementation Delayed A Year - For Now Washington - A strong push by a business coalition to repeal Section 89 of the Internal Revenue Code prohibiting discrimination in employee benefits has succeeded in delaying the rule's implementation for one year, for the...
- Research articles 1989-08-21
- Controversy aside, 419A market soars. (Internal Revenue Code)
- Controversy Aside, 419A Market Soars Many employers who have maximized their qualified plans or have had to cut back on qualified plan contributions are looking for alternatives. One rather controversial one is the severance benefit plan which takes advantage of Internal Revenue Code Section...
- Research articles 1990-03-05
- Section 527: A victory for associations. (Headlines).(Internal Revenue Code regarding reporting of information on state and local political activity by trade associations)
- In one of its final actions before the 2002 elections, the 107th Congress passed legislation "to amend Section 527 of the Internal Revenue Code of 1986 to eliminate notification and return requirements for state and local party committees and candidate committees and avoid duplicate 4 reporting...
- Research articles 2003-02-01
Neighboring Terms
- Internal Differentiation Analysis
- Internal Growth
- Internal Marketing
- Internal Rate Of Return
- Internal Recruitment
- Internal Revenue Code
- Internal Revenue Service
- Internal Versus External Sourcing
- International Accounting Standards Board
- International Accounting Standards Committee
- International Bank For Reconstruction And Development
