Web§7521 TITLE 26—INTERNAL REVENUE CODE Page 3640 ation factors for a series of interest rate cat- egories. (2) Initial table Not later than the day 3 months after the date of the enactment of this section, the Sec- retary shall prescribe initial tables for pur- … Web26 U.S. Code § 721 - Nonrecognition of gain or loss on contribution. No gain or loss shall be recognized to a partnership or to any of its partners in the case of a contribution of …
23370 Federal Register /Vol. 88, No. 73/Monday, April 17, …
WebI.R.C. § 7521(d) Section Not To Apply To Certain Investigations — This section shall not apply to criminal investigations or investigations relating to the integrity of any officer or … WebSection 752.- Treatment of Certain Liabilities 26 CFR 1.752-1: Treatment of certain liabilities (Also §§ 1031; 1.704-2, 1.731-1, 1.1031(b)-1, 1.1031(k)-1.) Rev. Rul. 2003-56 ISSUE If a partnership enters into an exchange that qualifies as a deferred like kind exchange under § 1031 of the Internal Revenue Code in which property subject to a ... somers community center crystal hall
eCFR :: 26 CFR Part 601 -- Statement of Procedural Rules
WebSec. 521. Exemption Of Farmers' Cooperatives From Tax. Sec. 521. Exemption Of Farmers' Cooperatives From Tax. A farmers' cooperative organization described in subsection (b) … Web26 U.S. Code § 7521 - Procedures involving taxpayer interviews. Any officer or employee of the Internal Revenue Service in connection with any in-person interview with any taxpayer relating to the determination or collection of any tax shall, upon advance request of such … Section. Go! 26 U.S. Code Subtitle F - Procedure and Administration . U.S. Code … Amendments. 2014—Subsec. (c)(2), (3). Pub. L. 113–295 redesignated par. (3) as … Web26 U.S. Code § 7522 - Content of tax due, deficiency, and other notices. Any notice to which this section applies shall describe the basis for, and identify the amounts (if any) of, the … somers community center