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Section 355 of the Internal Revenue Code ( IRC § 355) allows a corporation to make a tax-free distribution to its shareholders of stock and securities in one or more controlled subsidiaries. If a set of statutory and judicial requirements are met, neither the distributing corporation nor its shareholders recognize gain or loss on the distribution.
The Tax Reform Act of 1969 (Pub. L. Tooltip Public Law (United States) 91–172) was a United States federal tax law signed by President Richard Nixon in 1969. Its largest impact was creating the Alternative Minimum Tax, which was intended to tax high-income earners who had previously avoided incurring tax liability due to various exemptions and deductions.
The DOT code [1] is an alphanumeric character sequence molded into the sidewall of the tire and allows the identification of the tire and its age. The code is mandated by the U.S. Department of Transportation [2] but is used worldwide. [3] The DOT code is also useful in identifying tires subject to product recall [4] or at end of life due to age.
IP65 touchscreen display IP65 LED lamp. The IP code or ingress protection code indicates how well a device is protected against water and dust. It is defined by the International Electrotechnical Commission (IEC) under the international standard IEC 60529 which classifies and provides a guideline to the degree of protection provided by mechanical casings and electrical enclosures against ...
Under Section 1031 of the United States Internal Revenue Code ( 26 U.S.C. § 1031 ), a taxpayer may defer recognition of capital gains and related federal income tax liability on the exchange of certain types of property, a process known as a 1031 exchange. In 1979, this treatment was expanded by the courts to include non-simultaneous sale and ...
A transaction code is used to access functions or running programs (including executing ABAP code) [2] in the SAP application more rapidly. By entering a t-code instead of using the menu, navigation and execution are combined into a single step, much like shortcuts in the Windows OS. SAP transaction codes can be entered into the Transaction ...
The central dogma of molecular biology deals with the flow of genetic information within a biological system. It is often stated as "DNA makes RNA, and RNA makes protein", [1] although this is not its original meaning. It was first stated by Francis Crick in 1957, [2] [3] then published in 1958: [4] [5]
An internal ribosome entry site, abbreviated IRES, is an RNA element that allows for translation initiation in a cap-independent manner, as part of the greater process of protein synthesis. Initiation of eukaryotic translation nearly always occurs at and is dependent on the 5' cap of mRNA molecules, where the translation initiation complex ...