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Related to SECS: SCES
SECSInternational Series in Engineering and Computer Science (academic publishing)
SECSSudanese Environment Conservation Society
SECSSchool of Engineering Computer Science (Independent University; Bangladesh)
SECSSimple European Character Set
SECS(SEMI (Semiconductor Equipment and Materials International) Equipment Communications Standard) Message Language (computing)
References in periodicals archive ?
For example, the definition of a trust qualifying to make the Sec.
Under Sec 355, if a corporation (the distributing corporation) distributes to a shareholder with respect to its stock, or to a security holder in exchange for its securities, solely stock or securities of a corporation (the controlled corporation) that it controls immediately before the distribution, no gain or loss is recognized to such shareholder or security holder.
In our experience, this filing is often missed, and you will have to ferret out, by direct inquiry and possible analysis of financial data, the exact date on which the company stock ceased to qualify under IRC Sec.
If a given year's contribution exceeds the deductible amount for that year, the excess can be carried over to and deducted in the following year, to the extent that the limits for that year are not exceeded, according to Sec.
Many rulings were issued on TEFRA audits, guaranteed payments, Sec.
This means that the tax effects of a partnership's activities are passed through to its partners; see Secs.
R's charitable deduction is $65,000 ($72,000 FMV--$7,000 Sec.
Situation 2--Post-AJCA separate-company analysis: If, instead, FP contributes the US2 note to US1 after Sec.
However, contracts to construct improvements are not like-kind to real property for Sec.
704-1T(b)(1)(ii)(b), related-party partnerships (as described in Secs.