Federal Income Tax Laws definition

Federal Income Tax Laws means the Code, the regulations promulgated thereunder and applicable rulings and judicial decisions.
Sample 1

Examples of Federal Income Tax Laws in a sentence

  • It uses a calendar year for Federal Income Tax purposes and complies with the recordkeeping requirements of the Federal Income Tax Laws.

  • It is neither a financial institution nor an insurance company subject to special provisions of the Federal Income Tax Laws.

  • It shall obtain and maintain status as a tax–exempt, charitable organization under both State and Federal Income Tax Laws so that incoming contributions and bequests will be deductible to taxpayers as provided by Income Tax Laws.

  • This provision is subject to all State and Federal Income Tax Laws and Regulations.

  • See J.S. Seidman, Seidman’s History of the Federal Income Tax Laws 1938-1861 1055-56 (1938).

  • Based solely upon such examination and our interpretation of existing Federal Income Tax Laws, Court Decisions, Treasury Department Regulations, and Internal Revenue Service Rulings, we are of the opinion that Federal Income Tax consequences to the distributees of the Common Stock will be as follows: 1.

  • Taxation of Railroad Retirement Act (RRA) Annuities Under Federal Income Tax Laws The Tier 1, Tier 2, and vested dual benefit components of regular annuity payments and special guaranty (overall minimum) formula payments have been subject to Federal income tax since January 1, 1984.

  • The Inland Empire Lenders CDC has a lending program that applicants may find beneficial if financing is necessary and unobtainable through a conventional bank loan.

  • Lynch, Losses Resulting from Stock Becoming Worthless – Deductability Under Federal Income Tax Laws, 8 Fordham L.

  • The monitored exchange program may want to apply for 501(c)(3) status under the Federal Income Tax Laws in order to apply for and obtain grants that are only available to such organizations.More information about applying for nonprofit status is included in Appendix A on the website.

Related to Federal Income Tax Laws

  • Federal Income Tax means any Tax imposed by Subtitle A of the Code, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing.

  • Income Tax Act means the Income Tax Act, 1962 (Act No. 58 of 1962);

  • Consolidated federal income tax return means a consolidated return filed for federal income tax purposes pursuant to section 1501 of the Internal Revenue Code.

  • Federal internal revenue code means the federal internal

  • Income Tax Return means any return, declaration, report, claim for refund, or information return or statement relating to Income Taxes, including any schedule or attachment thereto, and including any amendment thereof.

  • Foreign Income Tax means any Tax imposed by any foreign country or any possession of the United States, or by any political subdivision of any foreign country or United States possession, which is an income tax as defined in Treasury Regulation Section 1.901-2, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing.

  • Income Tax Returns means all Tax Returns relating to Income Taxes.

  • Non-Income Tax Return means any Tax Return relating to any Tax other than an Income Tax.

  • U.S. Tax Code means the United States Internal Revenue Code of 1986, as amended.

  • the Code means the Pension Regulator’s Code of Practice No 14 governance and administration of public service pension schemes.

  • Excise Tax Act means the Excise Tax Act (Canada);

  • foreign tax means any Foreign Income Taxes or Foreign Other Taxes.

  • Pre-Tax Income means income, as determined by GAAP, prior to deduction of the Bonus Pool (as hereinafter defined) and income taxes, and if applicable, after the deduction of any bonus pool of a future officer bonus plan adopted by the Company relating to an applicable Award Year and adjustments approved by the Board as described herein.

  • Income Tax means any federal, state, local, or foreign income tax, including any interest, penalty, or addition thereto, whether disputed or not.

  • Internal Revenue Service means the United States Internal Revenue Service.

  • Federal Regulations means those federal regulations relating to cable television services, 47 C.F.R. Section 76.1 et seq. (and, to the extent applicable, any other federal rules and regulations relating to cable television, including but not limited to, those described in 47 C.F.R. Section 76.3), or as such regulations may be amended.

  • Tax Regulations means the United States Treasury Regulations promulgated pursuant to sections 103 and 141 through 150 of the Code, or section 103 of the 1954 Code, as applicable.

  • Internal Revenue Code means the Internal Revenue Code of 1986, as amended.

  • Canadian Tax Act means the Income Tax Act (Canada), as amended.

  • IRS means the United States Internal Revenue Service.

  • Federal Book-Entry Regulations means 31 C.F.R. Part 357 et seq. (Department of Treasury).

  • Treasury Regulations means the regulations promulgated under the Code.

  • Code Section 409A means Section 409A of the Code and the regulations and guidance promulgated thereunder.

  • United States Tax Person A citizen or resident of the United States, a corporation, partnership or other entity created or organized in, or under the laws of, the United States, any State thereof or the District of Columbia, an estate whose income from sources without the United States is includible in gross income for United States federal income tax purposes regardless of its source or a trust if a court within the United States is able to exercise primary supervision over the administration of the trust and one or more United States Tax Persons have the authority to control all substantial decisions of the trust, all within the meaning of Section 7701(a)(30) of the Code (or, to the extent provided in the applicable Treasury Regulations, certain trusts in existence on August 20, 1996 that have elected to be treated as United States Tax Persons).

  • Goods and Services Tax (Compensation to States) Act means the Goods and Services Tax (Compensation to States) Act, 2017;

  • U.S. Treasury Regulations means the Treasury regulations of the Code. Reference to a specific Treasury Regulation or Section of the Code shall include such Treasury Regulation or Section, any valid regulation promulgated under such Section, and any comparable provision of any future legislation or regulation amending, supplementing or superseding such Section or regulation.