subchapter


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subchapter

(ˈsʌbˌtʃæptə)
n
a chapter which is part of a larger chapter
References in periodicals archive ?
Finally, the reference in the article to the "1982 Subchapter S Revenue Act" should instead have referred to the "Subchapter S Revision Act of 1982.
And while I'm on it, every time a banker says CUs should be taxed, ask them if they would then require all Subchapter S banks to be opted out of Subchapter S and taxed?
The affected regulatory code sections include: amendments to California Code of Regulations, Title 27, Division 2, Subdivision 1, Chapter 3, Subchapter 5; Chapter 4, Subchapter 3 and Subchapter 4; Chapter 6, Subchapter 2 and Subchapter 3; forms CalRecycle 100 and CalRecycle 106, and the addition of Chapter 4, Subchapter 5 and form CalRecycle 114 to California Code of Regulations, Title 27, Division 2, Subdivision 1.
The assumption that because there is already one unfair business tax, that of double taxation on Subchapter S corporations, that it makes sense to add the same faulty reasoning and the same double taxation to an LLC is faulty logic.
have triggered another of subchapter K's afflictions--complexity.
This subchapter focuses on aspects of purchasing power, standard of living and other specific social and economic conditions which imprint a special character to the efficiency of urban waste management system.
Work on the Fayetteville Shale Play has brought a number of petroleum engineers into the Conway area, and Judah Epstein is hoping to start a subchapter of the Society of Petroleum Engineers there.
Reducing the number of levels of federal income tax imposed on profits the seller derives from the transaction is key and is tied to both the structure of the company--whether it is organized as a Subchapter S, Subchapter C, LLC or other type of company--and to the structure of the deal itself.
Smith regularly leads organized bird-watching walks in west Lancaster's Prime Desert Woodland Preserve, and he was instrumental in the establishment of the Antelope Valley's first Audubon Society subchapter, which meets at the preserve.
Do payments, either direct or indirect, to a subchapter S corporation always create an increase in the taxpayer's basis?
Many of these businesses were incorporated 20 to 30 years ago when limited liability corporations (LLCs) did not exist or were unpopular and Subchapter S corporations had other disadvantages.
The Institute explained that its members understand and serve the technical and operational aspects of the vast majority of America's S corporations and are, therefore, in a unique position to also understand the needs for legislative change to Subchapter S.