Sentences with phrase «under this subchapter»

Funds in each structure are generally taxed as corporations and treated as regulated investment companies under Subchapter M of the Internal Revenue Code.

David Hillman («Taxpayer») was the sole shareholder of Southern Management Corporation («S Corp»), which was a corporation taxed under Subchapter S of the Internal Revenue Service Code («Code»).

(a) A license issued under this subchapter expires on December 31 of every even - numbered year unless renewed for the next biennium.

Mr. Lopez has successfully handled numerous teacher termination cases arising under Subchapter F of Chapter 21 of the Texas Education Code, and he has assisted school districts with Reductions - in - Force.

(B) a loan from a thrift savings plan permitted under subchapter III of chapter 84 of title 5, that satisfies the requirements of section 8433 (g) of such title;

The regulations covering cheese are in volume 21 of the Code of Federal Regulations under Subchapter B — Food For Human Consumption Part 133 — Cheeses And Related Cheese Products.

Modifying the supplemental health insurance premium credit program under subchapter IX of chapter 40 of the statutes.

C - Corps (or C - Corporations) are the standard type of American corporation governed under Subchapter C of the Internal Revenue Code.

With more than 30 years of experience in insurance tax, Tom Gick advises on the taxation of insurance companies and their products; guiding clients through insurance company tax matters, including tax reserving and other matters arising under subchapter L.

Title VII, specifically 42 U.S.C. § 2000e — 3 (a), makes it illegal for «an employer to discriminate against any of his employees... because he has opposed any practice made an unlawful employment practice by this subchapter, or because he has made a charge, testified, assisted, or participated in any manner in an investigation, proceeding, or hearing under this subchapter.»

(c) This section does not affect the contractual right of a landlord that is a governmental entity created under Subchapter D, Chapter 22, Transportation Code, whose constituent municipalities are populous home - rule municipalities to assess charges under a lease to fully compensate the governmental entity for the governmental entity's operating costs.

Relief granted under this section shall not affect any contract, sale, encumbrance, or lease consummated before the granting of such relief and involving a bona fide purchaser, encumbrancer, or tenant, without actual notice of the filing of a complaint with the Secretary or civil action under this subchapter.»

Taxed under Subchapter S of Chapter 1 of the Internal Revenue Code, the corporation passes corporate income, losses, deductions, and credit through to shareholders, who report them on their own tax returns.

Under Subchapter S, a company may elect to pass all of its profits to its shareholders directly.

A corporation which has elected (by unanimous consent of its shareholders) under Subchapter S of the IRS code not to pay any corporate tax on its income.

S Corporations are so named as they are taxed under Subchapter S of the Internal Revenue Code.