Internal Revenue Service, Treasury § 156.6061–1Internal Revenue Service Regulation • November 26th, 2021
any person acting in concert with the corporation) to directly or indirectly acquire stock of the corporation from any shareholder if:
Internal Revenue Service, Treasury § 1.367(a)–4TInternal Revenue Service Regulation • January 18th, 2020
Internal Revenue Service, Treasury § 1.367(a)–4TInternal Revenue Service Regulation • January 18th, 2020
Internal Revenue Service, Treasury § 1.1503(d)–7Internal Revenue Service Regulation • November 14th, 2020
Internal Revenue Service, Treasury § 31.3121(a)(10)–1Internal Revenue Service Regulation • December 10th, 2014
be considered to be engaged in the ac- tual performance of such labor on that day. For purposes of the regulations in this section, a day is a period of 24 hours commencing at midnight and ending at midnight.
Internal Revenue Service, Treasury § 1.401(a)(26)–3Internal Revenue Service Regulation • December 10th, 2014
employee’s benefits, Employer A agrees to make a special payment to the participant. In this case, each separate portion of the pool of assets over which an employee has in- vestment authority is a separate plan for the employee.
