SEC


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sec

1. (of wines) dry
2. (of champagne) of medium sweetness

sec

(mathematics)
(electromagnetism)

SEC

second

A unit of secondary quality or one not meeting specified dimensions; a cull.

SEC

SEC

(Single Edge Contact) See SECC.
References in periodicals archive ?
Sec. 1.199-3(g)(3), the in-whole-or-in-significant-part requirement is met if the taxpayer's direct labor and overhead related to a QPP item accounts for 20% or more of its COGS or, in a transaction without COGS (e.g., a lease, rental or license), direct labor and overhead account for 20% or more of the QPP's unadjusted basis.
NQSOs may escape characterization as deferral of compensation under Sec. 409A if, under the plan:
Sec. 1.382-10(a) (1) applies to distributions from qualified trusts under Sec.
Because the initial response to an SEC investigation is crucial, a corporation that receives an SEC voluntary information request or a subpoena should immediately attempt to determine the following:
Sec. 24344(c), the foreign investment interest offset, will not be applicable in most cases for tax years ending prior to Dec.
Obligation may not be a private activity bond (other than a qualified Sec. 501(c)(3) bond, as defined in Sec.
By sharing everything, you increase your credibility with SEC officials.
The owners requested a ruling that the property's ownership did not create a partnership, so that they could determine whether the property qualified as replacement property under Sec. 1031(a).
The regs state that a QRT is a trust that is treated as owned by the decedent under Sec. 676 by reason of a power that was exercisable by the decedent only with the consent or approval of a nonadverse party or only with the approval or consent of the decedent's spouse.
Under new Sec. 6695A, if the claimed value of property based on an appraisal results in a substantial or gross valuation misstatement under Sec.
The portion of the gain excluded under Sec. 1202 from capital gains taxation must be included on federal Form 6251, Line 14m, and on California Schedule P, Line 131.
Under Sec. 355(b)(2)(A), a corporation is treated as engaged in the active conduct of a trade or business only if it is directly engaged in the active conduct of a trade or business, or "substantially all" (2) of its assets consist of stock and securities of a corporation controlled by it that is so engaged.