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In the United States, the gift tax is governed by Chapter 12, Subtitle B of the Internal Revenue Code. The tax is imposed by section 2501 of the Code. [3] For taxable income, courts have defined a "gift" as the proceeds from a "detached and disinterested generosity."
Plaintiffs also could bring the public trust claim pursuant to section 2501 of the Water Code, which said, "The board may determine, in the proceedings provided for in this chapter, all rights to water of a stream system whether based upon appropriation, riparian right, or other basis of right."
Section 2501(e)(2) of the Food, Agriculture, Conservation, and Trade Act of 1990 defines a socially disadvantaged farmer or rancher as a member of a socially disadvantaged group. The USDA identifies these groups to include, but not be limited to, African Americans , American Indians , Alaskan Natives , Asians , Hispanics , and Pacific Islanders ...
Thus, the 1954 Code was renamed the Internal Revenue Code of 1986 by section 2 of the Tax Reform Act of 1986. The 1986 Act contained substantial amendments, but no formal re-codification. That is, the 1986 Code retained most of the same lettering and numbering of subtitles, chapters, subchapters, parts, subparts, sections, etc.
§ 201 – Publication and distribution of Code of Laws of United States and Supplements and District of Columbia Code and Supplements. § 202 – Preparation and publication of Codes and Supplements. § 203 – District of Columbia Code; preparation and publication; cumulative supplements.
The Trade Agreements Act of 1979 (TAA), Pub. L. 96–39, 93 Stat. 144, enacted July 26, 1979, codified at 19 U.S.C. ch. 13 (19 U.S.C. §§ 2501–2581), is an Act of Congress that governs trade agreements negotiated between the United States and other countries under the Trade Act of 1974.
Pete Hegseth’s name has been submitted to the FBI for a background check, his attorney told CNN Thursday, as some lawmakers call for more vetting of President-elect Donald Trump’s pick to run ...
AB 1866 (2002), permits for second units a ministerial act and forces local governments to grant nearly any request for a density bonus. [2] [3]SB 1818 (2004) increased the maximum density bonus for certain affordable housing projects from 25% to 35%, and required cities to provide affordable housing builders with three incentives of the developer's choice.