Page 765 - Bruce Ellig - The Complete Guide to Executive Compensation (2007)

750 The Complete Guide to Executive Compensation

• Self-Employment Tax Returns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 6017
• Estate Tax Returns. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 6018
• Gift Tax Returns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 6019
Place and Due Date for Payment of Tax
• Time and Place for Paying Tax Shown on Returns. . . . . . . . . . . . . . . . . . . . . . . . . Section 6151
• Payment on Notice and Demand . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 6155
• Extensions of Time for Paying Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 6161

Crimes, Other Offenses, and Forfeitures
• Attempt to Evade or Defeat Tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 7201
• Willful Failure to Collect or Pay Over Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 7202
• Willful failure to file return, supply information, or pay tax . . . . . . . . . . . . . . . . . Sections 7203
• Other Provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sections 7204–7344
Definitions
• Life Insurance Contract Defined . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 7702
• Modified Endowment Contract Defined. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 7702A
• Treatment of Qualified Long-Term Care Insurance. . . . . . . . . . . . . . . . . . . . . . . Section 7702B
General Rules
• Authority of the Department of the Treasury . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 7801
• Rules and Regulations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 7805
• Treatment on Loans with Below-Market Interest Rates . . . . . . . . . . . . . . . . . . . . . Section 7872
Group Health Plan Requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Sections 9801–9833
Source: United States Code