secs

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Related to secs: SCES

secs.

1. seconds.

2. sections.

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References in classic literature ?

EAST CAPE--Fog--flash -single white with single bomb, 30 sec. intervals (new).

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Paradise is at Noisy le Sec, upon the site of the archbishop's chateau.

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Sec. 7 (1) - Causing or Conspiring with other persons to cause a mutiny or sedition in forces belonging to Her Majesty's Regular forces, Reserve forces, Auxiliary forces, or Navy.

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The ideal secretary must have two qualities: she must be able to sec. and she must think her employer a pig.

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Fragment #4 -- Scholiast on Aeschines in Ctes., sec. 160: He refers to Margites, a man who, though well grown up, did not know whether it was his father or his mother who gave him birth, and would not lie with his wife, saying that he was afraid she might give a bad account of him to her mother.

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"I tell you that they were served by Le Sec, sergeant of the city, at the Hôtel du Petit-Bourbon, and that that is where you are mistaken."

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QPM is the excess, if any, of the taxpayer's domestic production gross receipts (DPGR) over the sum of (1) the cost of goods sold allocable to such receipts and (2) other expenses, losses or deductions (other than the deduction provided by Sec. 199 itself) properly allocable to such receipts.

Interplay between the Sec. 199 manufacturing deduction and the Sec. 965 repatriation provision

Sec. 419 governs deductions for contributions to such trusts.

Is a single-employer welfare benefit plan appropriate for a small business?

Once a partnership calculates its income or loss under Secs. 702 and 703, it is allocated to the partners, but first, the issue of who is actually a partner must be determined.

Current developments: this article reviews and analyzes recent rulings and decisions involving partnerships. The discussion covers developments in partnership formation, foreign-source income, debt and income allocations, partnership continuation and basis adjustments

The final regulations also provide rules for adjusting the DNI of the separate shares with respect to distributions made from one share to another share of the combined electing trust and related estate to which secs. 661 and 662 would apply had the distribution been made to a beneficiary.

Trust treatment: final regs issued on election to treat revocable trusts as part of estate

Sec. 304(a)(1) generally provides that, for purposes of Secs.

Significant recent developments

For a summary of highlights of the major provisions under IRC Secs. 1202 and 1045 as well as R&TC Secs.