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26 U.S. Code § 7701 - Definitions - LII / Legal Information Institute
https://www.law.cornell.edu/uscode/text/26/7701
WEB26 U.S. Code § 7701 - Definitions. U.S. Code. Notes. prev | next. (a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof— (1) Person. The term “ person ” shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.
DA: 67 PA: 32 MOZ Rank: 24
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Sec. 7701. Definitions - irc.bloombergtax.com
https://irc.bloombergtax.com/public/uscode/doc/irc/section_7701
WEBI.R.C. § 7701 (a) (30) (E) (i) —. a court within the United States is able to exercise primary supervision over the administration of the trust, and. I.R.C. § 7701 (a) (30) (E) (ii) —. one or more United States persons have the authority to control all …
DA: 66 PA: 14 MOZ Rank: 100
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IRC 7701 - GENERAL DISCUSSION - Internal Revenue Service
https://www.irs.gov/pub/irs-tege/eotopici92.pdf
WEBIRC 7701 - GENERAL DISCUSSION. By Toussaint Tyson and Gerald V. Sack. 1. Introduction. Chapter 79 of the Internal Revenue Code is titled "Definitions." Section 7701(a) of this Chapter contains 46 definitions of miscellaneous words and phrases for general use throughout the Code. Additionally, IRC 7701(k) concerns the treatment of certain ...
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7701 - U.S. Code Title 26. Internal Revenue Code - FindLaw
https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-7701/
WEBJan 1, 2024 · Internal Revenue Code § 7701. Definitions. Current as of January 01, 2024 | Updated by FindLaw Staff. (a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof-- (1) Person.
DA: 38 PA: 71 MOZ Rank: 50
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26 USC Ch. 79: DEFINITIONS - House
https://uscode.house.gov/view.xhtml?path=/prelim@title26/subtitleF/chapter79&edition=prelim
WEB§7701. Definitions. (a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof— (1) Person. The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. (2) Partnership and partner.
DA: 77 PA: 28 MOZ Rank: 25
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26 U.S.C. 7701 - Definitions - GovInfo
https://www.govinfo.gov/app/details/USCODE-2021-title26/USCODE-2021-title26-subtitleF-chap79-sec7701
WEBTitle 26 - INTERNAL REVENUE CODE. Subtitle F - Procedure and Administration. CHAPTER 79 - DEFINITIONS. Sec. 7701 - Definitions. Contains. section 7701. Date. 2021. Laws In Effect As Of Date. January 3, 2022. Positive …
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Analyses of Section 7701 - Definitions, 26 U.S.C. - Casetext
https://casetext.com/statute/united-states-code/title-26-internal-revenue-code/subtitle-f-procedure-and-administration/chapter-79-definitions/section-7701-definitions/analysis?citingPage=1&sort=relevance&sortCiting=depth-of-treatment
WEBFeb 22, 2023 · Section 7701 - Definitions. 84 Analyses of this statute by attorneys. Does a Treaty Govern FBAR Reporting Obligations: A Federal Court Answers “Yes” Freeman Law Matthew Roberts February 22, 2023.
DA: 52 PA: 100 MOZ Rank: 67
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26 U.S. Code Chapter 79 - DEFINITIONS | U.S. Code | US Law
https://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-79
WEBDefinitions. § 7702. Life insurance contract defined. § 7702A. Modified endowment contract defined. § 7702B. Treatment of qualified long-term care insurance. § 7703. Determination of marital status. § 7704. Certain publicly traded partnerships treated as corporations. § 7705. Certified professional employer organizations.
DA: 98 PA: 82 MOZ Rank: 66
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26 CFR § 301.7701-7 - Trusts—domestic and foreign.
https://www.law.cornell.edu/cfr/text/26/301.7701-7
WEB(a) In general. (1) A trust is a United States person if— (i) A court within the United States is able to exercise primary supervision over the administration of the trust (court test); and. (ii) One or more United States persons have the authority to control all substantial decisions of the trust (control test).
DA: 59 PA: 77 MOZ Rank: 42
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26 USC 7701 - Definitions - GovRegs
https://www.govregs.com/uscode/title26_subtitleF_chapter79_section7701_notes
WEBThe Indian Tribal Governmental Tax Status Act of 1982, referred to in subsec. (a) (40) (B), is title II of Puspan. L. 97–473, Jan. 14, 1983, 96 Stat. 2607, which is classified principally to subchapter C (§ 7871) of chapter 80 of this title. For complete classification of this Act to the Code, see Short Title of 1983 Amendments note set out ...
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