section 754 election
- 26 CFR 1.197-2 - Amortization of goodwill and certain other intangibles
127 U.S. 731 (1888), Ex Parte Coy
... that on the 2d day of November, in the year of our Lord 1886, an election for a representative in the congress of the United States from the Seventh ... of Indiana upon this subject may be found in the following sections of the Revised Statutes of that state: 'Sec. 4712. Certificate of ...
478 U.S. 109 (1986), 84-1244, Davis v. Bandemer
...Representatives serve 2-year terms, with elections for all seats every two years. Senators serve 4-year terms, with half of ...22, 1981, section 2, p. 3). When the plan was completed, Republican leaders announced that ...
- 26 CFR 1.701-2 - Anti-abuse rule
840 F.3d 710 (10th Cir. 2016), 16-3147, Fish v. Kobach
The issue presented by this matter for the Tenth Circuit's review centered on whether section 5 of the National Voter Registration Act (NVRA) preempted a Kansas law requiring documentary proof of citizenship ("DPOC") for voter registration as applied to the federally-mandated voter-registration form that is part of any application to obtain or renew a driver's license. The U.S. District Court for
... case, we must resolve whether section" 5 of the National Voter. Registration Act (the \" NVRA\" ), 52 U.S.C. \xC2"... . . Page 716. . . " enable State election officials to assess the. eligibility of the applicant and to ...
Funds With Benefits: Investing in Qualified Opportunity Zones: Are you up to date on the two sets of IRS-proposed rules on QOZs?
...Section 1400Z-2(c) (4) provides that upon sale or exchange of a QOF interest held ... pushed into the QOZB (whether or not the QOZB has a Section 754 election in effect), but pushing the adjustment down may be the only way to ...
DTDV, LLC v. Commissioner of Internal Revenue, 032018 FEDTAX, 741-09
...P. claims further that, because D made a valid election under. I.R.C. sec. 754 with its 2000 return, it properly reduced ... provided in section 6662. 1 In a petition postmarked January 2,. 2009 (and filed by the ...
- 26 CFR 1.197-1t - Certain elections for intangible property (temporary)
612 F.3d 752 (4th Cir. 2010), 09-1915, South Carolina Green Party v. South Carolina State Election Com'n
...at 812. Section 7-11-50 states, in relevant part:. If a party nominee who was nominated by a method other than party primary election dies, becomes disqualified ...
541 U.S. 267 (2004), 02-1580, Vieth v. Jubelirer
... gives state legislatures the initial power to draw federal election districts, but authorizes Congress to "make or alter" those districts. ... powers in Congress, the people can have no remedy; but the 4th section provides a remedy, a controlling power in a legislature, composed of ...
116 T.C. 121 (T.C. 2001), 13926-98, Estate of Jones v. Commissioner of Internal Revenue
...(collectively, " the partnerships" ) were taxable gifts pursuant to section 2512(b); (2) whether the period of limitations for assessment of gift tax ...Neither partnership ever made a section 754 election. At the time that decedent transferred interests in the partnerships by ...
- 26 C.F.R. § 1.59A-0 - Table of contents
- 26 CFR 1.737-1 - Recognition of precontribution gain
142 T.C. 308 (T.C. 2014), 29126-11, Greenwald v. Commissioner of Internal Revenue
... partnership interest, Regency Plaza attached a section. 7544 election to its 1995 Form 1065, U.S. Return of ...
519 F.2d 821 (D.C. Cir. 1975), 75-1061, Buckley v. Valeo
... et al., Defendants. . Center for Public Financing of Elections, et al., James C. . Calaway of Houston, Texas, Intervenors. . No. ... find unconstitutionally vague and overbroad a statutory provision (Section 437a of Title 2 of the United States Code) that is "susceptible to a ...
138 T.C. 67 (T.C. 2012), 14510-05, Tigers Eye Trading, LLC v. Commissioner of Internal Revenue
... Return Is Not a Partnership or Does Not Exist: Sections 6226(f). and 6233. B. Jurisdiction To Determine ... from a transferor partner if that transfer was not covered by an election under section 754. . Under the regulation, for ...
- 26 CFR 1.734-1 - Optional adjustment to basis of undistributed partnership property
487 U.S. 735 (1988), 86-637, Communications Workers of America v. Beck
... Syllabus. Section 8(a)(3) of the National Labor Relations Act (NLRA) permits an employer and ..., or expel members; the manner in which unions conduct certain elections or maintain financial records; and the extent to which they can compel ...
- 26 CFR 1.752-7 - Partnership assumption of partner's Section 1.752-7 liability on or after June 24, 2003
- 26 C.F.R. § 1.704-1 - Partner's distributive share
Investing in Qualified Opportunity Funds
...guidance under new section 1400Z-2 of the Internal Revenue Code (Code) . relating to gains that may ...section 1400Z-2(a) election; and other technical issues with regard to . investing in a QOF. Because ...
330 U.S. 75 (1947), 20, United Public Workers v. Mitchell
... also for a declaratory judgment of the unconstitutionality of this section. They did not allege that they had violated the Act or that they actually ... committeeman of a political party and was politically active on election day as a worker at the polls and as a paymaster for the services of other ...
- 26 CFR 1.737-3 - Basis adjustments; Recovery rules
Income taxes: Basis of partner's interest; determination,
... rules on determination of basis of a partner's interest under section 705 of the Internal Revenue Code. The final regulations are necessary to ...[[Page 15113]]. 754 election is not in effect with respect to the partnership for the taxable year in ...
- Basis of distributed property other than money