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References in periodicals archive ?
Commuter Choice, Qualified Transportation Fringe Benefits, is an amendment to the Internal Revenue Service Code and resembles cafeteria-style benefit plans.
Section 1031 of the Internal Revenue Service Code allows owners of "like kind" property to put off tax gain consequences to the future.
The 529 savings plan system was authorized by - and named after a section of - the Internal Revenue Service code. After Congress created the template in 1996, most states created plans that college savers can invest in.
The Internal Revenue Service Code requires, however, that non-profit groups refrain from electioneering or face losing tax-exemption.
Section 408A(d)(6) of the Internal Revenue Service Code and 1,408A-5 of the regulations provide that a taxpayer may elect to recharacterize an IRA contribution made to one type of IRA as having been made to another type of IRA by transferring in a trustee-to-trustee transfer of the IRA contribution, pius earnings, to the other type of IRA.
Once again area legislators are attempting to amend the Internal Revenue Service Code to benefit cooperatives by excluding certain income from taxes.
Since the American Camping Association is a tax-exempt corporation under Section 501(c)3 of the Internal Revenue Service code, contributions to ACA are tax-deductible.
It's called a 529 plan, after the relevant section of the Internal Revenue Service code. In 529 plans, the investment earnings on savings for education are free of state and federal taxes.
The Internal Revenue Service Code provides an exemption from federal income taxes for nonprofits of all types as long as they don't oppose or support candidates for public office.
Another issue where AOA has been active is seeking changes in Internal Revenue Service Code 277.
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