Page 764 - Bruce Ellig - The Complete Guide to Executive Compensation (2007)

Appendix C. Selected Internal Revenue Code Sections 749

• Partnership Computations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 703
• Partner’s Distributive Share . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 704
• Determination of Basis of Partner’s Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 705
• Taxable Years of Partner and Partnership. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 706
• Transactions Between Partner and Partnership . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 707
• Continuation of Partnership . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 708
Regulated Investment Companies and Real Estate Investment Trusts
• Definition of Regulated Investment Company . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 851
• Definition of Real Estate Investment Trust . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 856

Gain or Loss on Disposition of Property
• Determination of Amount and Recognition of Gain or Loss . . . . . . . . . . . . . . . . . Section 1001
• Adjusted Basis for Determining Gain or Loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 1011
• Exchange of Stock for Property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 1032
• Certain Exchanges of Insurance Policies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 1035
• Stock for Stock of Same Corporation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 1036
• Sales of Stock to Employee Stock Ownership Plans . . . . . . . . . . . . . . . . . . . . . . . . Section 1042
Wash Sales; Straddles
• Loss from Wash Sales of Stock or Securities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 1091
• Straddles. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 1092
Capital Gains and Losses
• Limitation on Capital Losses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 1211
• Capital Loss Carrybacks and Carryovers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 1212
• Capital Asset Defined . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 1221
• Other Terms Relating to Capital Gains and Losses . . . . . . . . . . . . . . . . . . . . . . . . Section 1222
• Holding Period of Property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 1223
• Gains and Losses from Short Sales. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 1233
• Options to Buy or Sell. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 1234
Tax Treatment of S Corporations and Their Shareholders
• S Corporation Defined . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 1361
• Pass-thru of Items to Shareholders. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 1366
• Partnership Rules to Apply for Fringe Benefit Purposes. . . . . . . . . . . . . . . . . . . . . Section 1372
Estate and Gift Taxes
• Estate Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sections 2001–2058
• Gift Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sections 2501–2524
• Tax on Generation Skipping Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sections 2601–2664

Employment Taxes
• Federal Insurance Contribution Act (FICA). . . . . . . . . . . . . . . . . . . . . . . . . Sections 3101–3128
• Federal Unemployment Tax Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sections 3301–3311
• Collection of Income Tax at Source on Wages. . . . . . . . . . . . . . . . . . . . . . . Sections 3401–3406
• General Provisions Relating to Employment . . . . . . . . . . . . . . . . . . . . . . . . Sections 3501–3510
Qualified Pensions etc. Plans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Sections 4971–4989
Golden Parachute Payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Section 4999
Information and Returns
• Persons Required to Make Returns of Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 6012
• Joint Returns of Income Tax by Husband and Wife . . . . . . . . . . . . . . . . . . . . . . . . Section 6013
• Income Tax Return—Tax Not Computed by Taxpayer. . . . . . . . . . . . . . . . . . . . . . Section 6014