Written Comments on H.R. 6264, the "Tax Technical Corrections Act of 2006", Volume 4 |
Other editions - View all
Common terms and phrases
1102 Longworth House allocation amendment application of section apply believe benefit Bill Thomas Code Section companies concerns Congress contribution corporation credit counseling debt deduction defeasance DISC distribution donor economic relationships effective date employees enacted excise tax fair market value financing fractional gift funds gift tax Hurricanes Katrina IC-DISC identified straddle included income Internal Revenue Code Internal Revenue Service investment issue LACMA lease legislation lender lessee lessor loan Longworth House Office loss deferral manufacturers Means U.S. House ment museum NAREIT October 31 Office Building Washington option Partnership GHI partnership interest pass-thru entities percent qualified REIT requirement respect retroactive rules section 470 shareholders shares SILO transactions small business subject to section subparagraph Tax Technical Corrections tax-exempt entity tax-exempt partner tax-exempt use property taxable partner taxpayers Technical Corrections Act tion TIPRA trade transient basis test Treasury Treasury securities TTCA U.S. exporters unitholder UPREIT