(1) Definitions - (i) United States person. The term United States person means a United States person within the meaning of section 7701 (a) (30). For example, a domestic corporation is a United States person, regardless of whether its shareholders are United States persons.
26 U.S.C. § 7701 - U.S. Code Title 26. Internal Revenue 26 U.S.C. § 7701 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 7701. Definitions. Search U.S. Code. Search by Keyword or Citation; Search by Keyword or Citation. Cancel « Prev. United States Code, and section 8351 of such title 5,
definition of transaction for purposes of applying the codified economic substance doctrine under section 7701(o), and (2) the meaning of similar rule of law as described in the accuracy-related penalty under section 6662(b)(6). This notice is also relevant
Definition:United States person from 26 USC § 7701(a)(30 Definition:United States person from 26 USC § 7701 (a) (30) LII / Legal Information Institute.
Electing Resident Alien Status Under Section 7701(b)(4 Sep 11, 2013 · First, you must have been a nonresident alien in the prior year. To be precise, you must not have been a resident alien under the definitions found Internal Revenue Code Section 7701(b)(1)(A) for the prior year. ((Internal Revenue Code Section 7701(b)(4)(A)(4)(ii); Treasury Regulations Section 301.7701(b)-4(c)(3)(i)(A).
26 USC § 7701 - Definitions (a) When used in this title, where not otherwise distinctly eed or manifestly incompatible with the intent thereof (1) Person The term person shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.
Part I (Also:§§ 6012, 7203, 7343, 26 CFR 1.6012-1(a))Section 7701(a)(14) defines taxpayer as any person subject to any internal revenue tax, and section 7701(a)(1) defines person to include an individual, trust, estate, partnership, or corporation.
Part I - Internal Revenue ServiceSection 301.7701-2(a) defines the term business entity as any entity recognized for federal tax purposes (including an entity with a single owner that may be disregarded as an entity separate from its owner under § 301.7701-3) that is not properly classified
Jun 01, 2020 · (a) When used in this title, where not otherwise distinctly eed or manifestly incompatible with the intent thereof-- (1) Person The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or
Sec. 7701. Withholding Agent & DefinitionsSec. 7701. Withholding Agent & Definitions. Sec. 7701. Withholding Agent & Definitions Sec. 7701. Withholding Agent & Definitions The legal definition of a "Withholding Agent" is found in Title 26, Section 7701 (a) (16). (Section 7701 is entitled Definitions) It States:Section 7701. Definitions.
[USC02] 7 USC Ch. 104:PLANT PROTECTIONCongress finds that. (1) the detection, control, eradication, suppression, prevention, or retardation of the spread of plant pests or noxious weeds is necessary for the protection of the agriculture, environment, and economy of the United States; (2) biological control is often a desirable, low-risk means of ridding crops and other plants of plant pests and noxious weeds, and its use should be facilitated by the
I.R.C. § 7701 (a) (30) (E) (i) . a court within the United States is able to exercise primary supervision over the administration of the trust, and. I.R.C. § 7701 (a) (30) (E) (ii) . one or more United States persons have the authority to control all substantial decisions of the trust.