Related by context. All words. (Click for frequent words.) 67 subpart F 65 Rev. Rul 64 FFIs 63 Code Sec 63 PFICs 62 SEC Rule #g# 61 Proposed Regulations 61 de minimis exception 61 grandfathering provisions 61 IRC Sec 61 REIT Exemption 60 § #A [003] 60 de minimis exemption 60 Section #L 60 § #.#-# [004] 60 includible 60 IRC § 59 Rev. Proc 59 § #-#.# [003] 59 NRS #.# [003] 59 Subsection b 59 FATCA 59 ARS § 59 grandfathering provision 59 Section #AB 59 SIFTs 58 Subchapter C 58 CSR #-#.# 58 SIFT Rules 58 Income Tax Assessment 58 FBAR reporting 58 ITEPA 57 #A.# [005] 57 SIFT Tax 57 Grandfathered Plan 57 subparagraph B 57 PFIC 57 FIRPTA 57 Hedging Relationships 57 withholdable payment 57 ORS #A.# 57 KRS #.# [003] 57 Subchapter S 57 elective deferrals 57 CICA Accounting Guideline 57 LSA RS #:# [001] 57 penal statutes 57 CICA Section 57 loss carrybacks 57 de minimis threshold 57 withholdable payments 56 WAC #-#-# 56 RR #-# 56 Section #A.# 56 QSPEs 56 CFR § #.# [002] 56 Rule 2a 7 56 CFR pt 56 applies prospectively 56 CENVAT Credit 56 NDCC ch 56 Specified Investment 56 Section #AA [002] 56 APB Opinion No. 56 SEBI Takeover Code 56 Extraterritorial Income 56 FINRA Rule 56 MRTP Act 56 s#A [002] 55 Nationality Act INA 55 CICA Handbook 55 Employees Provident Funds 55 Mutual Funds Regulations 55 #.# 5T 55 Act FECA 55 DGCL 55 § #.#-# [007] 55 FRSSE 55 § #.# [002] 55 La. RS #:# [002] 55 grantor trust 55 #.#-# b [001] 55 § #a [002] 55 Section #IA 55 subchapter S corporation 55 CFR § #.# [006] 55 QRMs 55 Notice #-# [001] 55 § #.#.# [002] 55 § #A.# 55 Rule #h 55 section #AC 55 SCR #:#.# [001] 55 MHPAEA 55 SEBI Substantial Acquisition 55 section #CCF 55 Revenue Procedure 55 Subparagraph 55 FECA 55 #g# 2 55 USC #a [002] 55 UBIT 55 END FOOTNOTE 55 provi sions 55 intentional relinquishment 55 subsection h 55 escheat laws 55 Multilateral Instrument 55 HRS § #-# [001] 55 Section #D 55 jurisdictional thresholds 54 QSBS 54 Notice #-# [002] 54 Section #.# [001] 54 Internal Revenue Code § 54 Subtitle C 54 Sec #C 54 USC § #f 54 CFR § #.# [008] 54 #-#.# [014] 54 Bankruptcy Code § 54 Code § #A [002] 54 Article XIII 54 Code Section #A 54 NFTL 54 Rent Stabilization Code 54 Customs Tariff Act 54 § #-#-# [005] 54 Form #NR 54 #A.# [006] 54 Section #-#-# [005] 54 TIPRA 54 La.Civ.Code art 54 § #-#-# [002] 54 USCS § 54 CISADA 54 TCA #-#-# [003] 54 section #-#-# [001] 54 Subsection c 54 NASD Rule 54 La. Code Civ 54 disallowable 54 setoffs 54 § #A [002] 53 Swap Dealer 53 NJSA #:#-# [004] 53 PNDCL 53 Section #HHC 53 qualified donee 53 #B.# [001] 53 NJSA #:#-#.# [001] 53 aC corporation 53 subchapter S 53 EU Directive #/#/EC 53 OCGA § #-#-# [006] 53 NGER Act 53 Grandfathered Plans 53 SLHCs 53 § #.#.# [001] 53 CFR #.# [008] 53 section #IA 53 EITF #-#-# 53 SFAS No.# 53 KAR #:# 53 nonresident aliens 53 § 7A 53 Anti Avoidance 53 Rule #:#-# [002] 53 Delisting Regulations 53 MR Civ 53 Income Tax Ordinance 53 SEC Rule #b 53 Modvat 53 Colo. Sess 53 de minimis 53 subsection d 53 Recordation 53 La.RS #:# [003] 53 Revised Guidelines 53 #.#-# [005] 53 NAICS code # 53 MGL c 53 § #.#-# [001] 53 UBTI 53 SR ISE 53 AEIs 53 § #b [003] 53 CFR § #.# [004] 53 Offerors Commercial applies 53 NJSA #:#-#.# [003] 53 Article XIV 53 LSA RS #:# [002] 53 Cenvat Credit 53 DFARS 53 Transparency Directive 53 Uniformity Clause 53 § #.# [006] 53 NGER 53 Rule #:#-# [001] 53 Pa.RAP 53 § #.#-#.# 53 p rior 53 CFR § #.# [007] 53 § #-#-# b [002] 53 FBAR filing 53 Section #EC 53 § #-#-# b [001] 53 UCITS Directive 53 La.Code Crim.P. art 52 Section #CCC 52 De Minimis 52 Income Scheme VDIS 52 carryforwards 52 Colorado Revised Statutes 52 nondeductible 52 SIMPLE IRAs 52 Omnibus Budget Reconciliation 52 contemporaneous documentation 52 extraterritorial application 52 MIMPS 52 § #-# [004] 52 franking credits attached 52 Safeguard Measures 52 nonstatutory 52 Takeover Regulations 52 subparagraph 52 Traditional IRAs 52 USC § #a [001] 52 grantor trusts 52 IETU 52 accelerated filer 52 § #-#-# [004] 52 USC § #a [002] 52 Original Bidder Statement 52 Section #C [001] 52 Matrimonial Property 52 Severability 52 GL c 52 NJAC #:#-#.# 52 SILO transactions 52 LHWCA 52 Rule #B 52 Unfunded Mandates Reform Act 52 Schedule UTP 52 section #.#.# 52 SIMPLE IRA 52 OCGA § #-#-# [002] 52 #/#/EEC [002] 52 CICA Handbook section 52 Withholding Tax 52 disapplied 52 Subpart E 52 TCA § #-#-# [003] 52 § #-#.# [001] 52 #.# subdivision [004] 52 Depositories Act 52 CFR § #.# [005] 52 APMC Acts 52 ASC #-#-# 52 Disclosure Requirement 52 § #B 52 QFE 52 Legal #.# 52 mootness doctrine 52 proportionality principle 52 Amending Directive 52 Authorisations 52 FPIs 52 USSG § #B#.# [002] 52 subsections b 52 EIA Notification 52 indenture covenants 52 UPMIFA 52 non domiciliaries 52 OCGA § #-#-#.# 52 OVDI 52 USC § #t 52 FSP FAS #-# 52 Position EITF #-#-# 52 ERISA § 52 NOL carryback 52 Directive #/#/EC amending 52 file Form #X 52 subsection b 52 FSP EITF #-#-# [002] 52 FSC ETI 52 Lobbying Disclosure Act 52 § #a [003] 52 consequential amendments 51 Ownership Limitation 51 Gramm Leach Bliley GLB 51 AcG 51 La. RS #:# [003] 51 equitable subordination 51 CPLR § 51 Wyo. Stat 51 Section #I 51 TRIPs Agreement 51 nondeductible IRAs 51 Tenn. R. Civ 51 SLUSA 51 Accounting Guideline 51 Deregistration 51 Duty Entitlement Passbook Scheme 51 mens rea requirement 51 EGTRRA 51 Motor Vehicle Ordinance 51 Double Taxation Agreements 51 PL #-# [002] 51 taxpayer itemizes deductions 51 Florida Statute #.# [002] 51 subsection f 51 FATCA provisions 51 auditor attestation requirement 51 subparagraph b 51 AS #.#.# 51 FS #.# [001] 51 RREs 51 CFR #.# [005] 51 file FBARs 51 #.# subds [001] 51 DMEPOS supplier 51 DTR #.#.# 51 § #.# [004] 51 FASB Interpretation 51 Kiddie Tax 51 BOFIA 51 PIEs 51 Funded Debt 51 RoO 51 PRIPs 51 EITE assistance 51 O. Reg 51 nullhe 51 Note Indenture 51 non accelerated filer 51 FIRREA 51 Cth Corporations Act 51 NJSA 2A #A 51 sole proprietorships partnerships 51 Limitation Act 51 AIFs 51 Embedded Derivatives 51 FAR #.# 51 refundability 51 FBARs 51 Deposit Guarantee Schemes 51 nonimmigrant status 51 s.# [002] 51 EC Directive 51 carryback 51 CEQA Guidelines 51 DFARS #.#-# 51 recharacterization 51 Western Keltic shareholders 51 exemptive 51 NOL Protective Measures 51 materiality threshold 51 Generally Accepted 51 Okla. Stat 51 § #.#-# et seq 51 La. RS #:# [001] 51 Liquidated damages 51 KETRA 51 qualified donees 51 #.#-# Instructions 51 NCGS § 7B 51 Subtitle B 51 EU AIFM 51 b Vernon Supp 51 MSRB Rule G 51 Homestead Farmstead 51 Furnished Holiday Lettings 51 disqualifying dispositions 51 Clause #.#.# 51 Internal Revenue Code 51 ISDA Master Agreement 51 CFR #.# [007] 51 Income Tax Regs 51 CRD3 51 loss carryovers 51 adopting IFRS 51 scienter requirement 51 Uniform Prudent Management 51 Contribution Regulation 51 Proposed Rule 51 IFRS2 51 Article XIX 51 KRS #.#-# 51 SEBI SAST Regulations 51 FSP #-# 51 #HHC 51 jailbreaking exemption 51 #CCC 51 Takeovers Regulations 51 Penalty Guidelines 51 EPCRA 50 Rule #T 50 STELA 50 Langes + 50 Regulatory Flexibility Act 50 CGAAP 50 NJSA #:#-# [001] 50 Required Minimum Distribution 50 RS #:# [002] 50 Roth IRA withdrawals 50 NRS #.# [001] 50 ICAs 50 #.#-# Offeror Representations 50 section #A.# [001] 50 creates rebuttable presumption 50 inherited IRAs 50 b Disclosure SmallcapInsights.com 50 Combat Methamphetamine Epidemic 50 addback 50 Article XXI 50 La.RS #:# [002] 50 carryforward 50 Implementing Regulations 50 trivial commutation 50 statutorily prescribed 50 IRTPA 50 CFR #.# c 50 NOL carryforwards 50 Ark. R. Civ 50 Instalment Warrants 50 nonforfeitable 50 ASC Topic 50 Enabling Clause 50 ERISA preempts 50 Section #-#-# [007] 50 presumptively invalid 50 section #CCC 50 CFR § #.# [001] 50 Rule #g# 2 50 RCW #A.#.# [001] 50 Rule #:#-# b 50 EET exempt 50 Ala. R. Crim 50 subparagraphs 50 BILL SUMMARY 50 credit carryforwards 50 Section #.#.# [001] 50 Proposing Release 50 perpetuities 50 Miscellaneous Fares 50 availment 50 subsection c 50 RCW #.#.# [001] 50 Deca BDE 50 insured depository institutions 50 UETA 50 #.#-# [016] 50 #/#/EC [002] 50 allowability 50 NRSRO ratings 50 La.RS #:#.# [001] 50 subparts 50 transferors 50 FMIA 50 #CCD 50 ORS #B.# 50 La.Code Civ.P. art 50 Title XVII 50 compliance therewith 50 § #-#.# [002] 50 § #.#-# [006] 50 Millennium Copyright 50 Exon Florio 50 § #b [002] 50 § #-#-# [007] 50 SSUTA 50 RC #.# B [001] 50 #B#.# 50 Section #a [001] 50 SEBI ICDR Regulations 50 Defined Benefit Plan 50 Section #-#-# [004] 50 CFR #.# d 50 RRIF withdrawal 50 Hardwoods LP 50 SCR #:#.# [002] 50 COMI 50 Capital Disclosures 50 NREG Act 50 STCG 50 USC #a [001] 50 FAR #.#-# [001] 50 HNTE 50 Taper Relief 50 UITF 50 Hardwoods USLP 50 construed liberally 50 Directive #/#/EC [003] 50 RC #.# F 50 HKAS 50 undistributed profits 50 FASB ASC #-# 50 includable 50 MMSEA 50 Ongoing Connected Transactions 50 FAR #.#-# Instructions 50 Title VIII 50 Excise Tax Act 50 parol evidence rule 50 § #-#-# [006] 50 QIF 50 CFR #.# b 50 GST HST 50 securitized accounts receivable 50 Advisers Act 50 Transeastern Lenders 50 Pa.CS § 50 condemnor 50 Flow Through SIFT 50 Grandfathered plans 50 Kemp Kasten 50 Majority Voting 50 § #:# [002] 50 FFDCA 50 escheatment 50 alternate payee 50 impermissibly retroactive 50 defi ned 50 roving wiretap provision 50 ETP Holders 50 NEIIPP 50 Deductibility 50 § #-#.# [004] 50 Federal Meat Inspection 50 section #-#-# [003] 50 #B.# [002] 49 Accounting Guideline AcG 49 TILA disclosure 49 AIFMs 49 de minimus 49 CFR #.# [002] 49 disapply 49 hereunder shall 49 § #-#-# c [001] 49 preemption clause 49 JAR OPS 49 § #.# Vernon 49 #A.# [004] 49 Offerors Commercial Items 49 BUFC Equity Securities 49 Stockholder Rights Plan 49 private inurement 49 QPAM 49 TVPA 49 HRS § #-# [002] 49 subchapter 49 VSA § 49 Distribution Reinvestment Plan DRIP 49 1.a. 49 NJSA #:# C 49 ECMR 49 RSMo 49 EEA Agreement 49 #.#-# b [002] 49 CCCF Act 49 OCGA § #-#-# [003] 49 elective deferral 49 Directive #/#/EC [005] 49 #.#A [001] 49 relation thereto 49 Act ILSA 49 Section #-#-# [006] 49 FIN #R 49 Tax Considerations 49 Tax Reform Act 49 Restatement Third 49 Decree #/#/ND-CP [001] 49 Section #A [001] 49 KRS #A.# [001] 49 Shelf Registration Statement 49 #-#.# [016] 49 IIROC Dealer Member 49 Subsidiary Arrangements 49 #-#-#.# [004] 49 specifi ed 49 Coverdell ESA 49 Continuous Disclosure 49 Sentencing Guidelines Manual 49 Taxability 49 DC Code § 49 Exempt Exempt Tax 49 Annuity Transactions Model 49 #.#-# [006] 49 constitutes discloseable transaction 49 § #.#-# [002] 49 complying superannuation 49 Permitted Holders 49 FDAAA 49 Appendix I. 49 QSSP 49 Individual Retirement Arrangements 49 Non Intercourse 49 Anti Dumping Agreement 49 OFPA 49 Continued Dumping 49 phaseouts 49 ASC# 49 Subsection d 49 Employees Pay Comparability 49 SNITS 49 NESHAP 49 Medicare Physician Fee 49 § #c 49 #CCF 49 Filing Requirements 49 Subchapter M 49 USC § #b [001] 49 Waste Incineration Directive 49 OCGA § #-#-# [004] 49 assignee liability 49 FAR #.#-# Offeror Representations 49 Code § #.#-# [003] 49 Ordinance Cap. 49 TEFRA 49 SEK -#.# -#.# [002] 49 OCGA § 49 Codifying 49 MCL #.# [001] 49 nonadmitted insurance 49 Civil Procedure Sec 49 Section #A/#B 49 severability provision 49 Nonqualified 49 Act FDAAA 49 Miscellaneous Deductions 49 Ordinary Dividends 49 MSc Qualified Person 49 Registration Evaluation Authorization 49 Dividend Distribution 49 Machinery Directive #/#/EC 49 EITE 49 Exemption 49 s#A [001] 49 UNCITRAL Model Law 49 SFAS# 49 Antideficiency Act 49 Tax Extenders 49 Code § #-# [002] 49 deductor 49 Rule #f 49 Money Laundering Regulations 49 IC DISC 49 SEA Directive 49 Minimum Tax 49 CHESS Approved Securities 49 Code § #-# [003] 49 Burden Reduction 49 ICSID Convention 49 adopted SFAS #R 49 § #.# b 49 DMCA Safe Harbor 49 Gratuity Act 49 purposive approach 49 SEBI Regulations 49 applied prospectively 49 FS #.# [002] 49 § #A b 49 NYCRR #.# [001] 49 Code § #.#-#.# [002] 49 Waiver Agreement 49 theSecurities Act 49 Subtitle D 49 NJSA #:#-# [003] 49 Act FATCA 49 #.#-# [020] 49 transferor 49 NYSE Arca Equities 49 MCL #.# [002] 49 Rule #b 49 multiemployer defined 49 CAMELS rating 49 NPRM proposes 49 hereof shall 49 liability partnerships LLPs 49 Civil Procedure Rule 49 Estoppel 49 ACCOUNTING STANDARDS 49 § #.# c 48 UCTA 48 visitorial powers 48 EPACT 48 adopted CICA Handbook 48 Recent Accounting Pronouncements 48 section #AA 48 Act FERA 48 APB# 48 Prompt Corrective Action 48 nonresident alien 48 § #-# [001] 48 FTC Telemarketing Sales 48 RSA #:# [001] 48 PAYG withholding 48 § #B#.# [002] 48 Tax Avoidance Schemes 48 IC § #-# 48 deducting TDS 48 Ordinance #-# [004] 48 defi nition 48 § #-# [003] 48 Countercyclical 48 Residential Landlord Tenant 48 proposed rulemaking NPRM 48 Judicature Act 48 Reliability Standards 48 OCABR 48 HIPAA Privacy Rule 48 USSG § #A#.# b 48 Federal Trademark Dilution 48 IRC § § 48 directive #/#/EC [002] 48 Art.# 48 USC § #a [003] 48 USC § #u 48 NASD Marketplace Rule 48 Legislative Decree 48 FSIA 48 subpart 48 ARS § #-# [002] 48 Usury Act 48 INIF 48 totalization agreements 48 loss carryback 48 affirmative misrepresentation 48 Accredited Investor 48 sectoral caps 48 #/#/EC [001] 48 NJSA #A :# 48 USSG § #D#.# 48 Multiemployer Pension Plan 48 RPTL 48 § #G#.# b 48 covenant calculations 48 § #.# [003] 48 Additions Accrual Basis 48 advanceable 48 section #WB 48 Submerged Lands Act 48 Stub Period 48 Income Tax Act 48 Anti Injunction 48 OSC Rule 48 Rule GAAR 48 USML 48 Code § #-# [001] 48 Covered Entities 48 inaccordance 48 Instalment Reinvestment Plan 48 USC #d 48 FFOA 48 Fourteenth Amendment Equal 48 Indemnities 48 Private Copying 48 deductibility 48 ABL Revolver 48 AML CTF Act 48 competitively procured pursuant 48 Statute #.# 48 FASB ASC Topic 48 #R Share 48 Obligor 48 Section #CCF 48 Accelerated Approval 48 s ection 48 Procurement Integrity 48 restitutionary 48 NCAA Bylaw #.#.# 48 FALCPA 48 NYCRR #.# [003] 48 Financial Stability Improvement 48 Export Enhancement 48 Itemized deductions 48 Beneficial Owner 48 recharacterized 48 Naturalization Act 48 JGTRRA 48 § #-#-# MCA 48 Miscellaneous Receipts 48 OCGA § #-#-# [007] 48 Swap Transactions 48 Intestate Succession Act 48 SecuritiesExchange Act 48 Chapter 6D 48 u nless 48 § #-#-# [003] 48 n otwithstanding 48 Mortgage Interest Deduction 48 meaning ascribed thereto 48 Section #C [002] 48 subchapter shall 48 OSH Act 48 Currency Transaction 48 PLR # 48 CHAMPVA 48 Qualified Intermediary 48 SDWA 48 RC #.# B [002] 48 Inc. Discloses Sources 48 INA § 48 ORS #.# [001] 48 ZDERA 48 Foreign Corrupt Practice 48 applicable indentures 48 Reacquisition 48 FASB Accounting Standards Codification 48 LILO transactions 48 IFRIC 48 grandfathering clause 48 RA# [003] 48 Equity Investees 48 NASDAQ Listing Rules 48 pursuant thereto 48 Hedge Fund Transparency 48 QTIP trust 48 i #.# subds 48 IRA withdrawals 48 Auction Biddings Agreement 48 FOIA exemption 48 Coalcorp Provides Updated 48 Extraterritorial 48 juristic persons 48 Architectural Barriers 48 Code § #.# [002] 48 Procedure Code 48 Solvency II Directive 48 Generally Accepted Auditing Standards 48 luxury decontrol 48 SEBI Guidelines 48 MDDS 48 Voluntary Disclosure 48 § § #-#-# [001] 48 antidilution 48 AJCA 48 Reporting Obligations 48 PAJA 48 Retiree Drug 48 Wis. Stat 48 Inclusionary housing 48 Proposed Arrangement 48 FAS #R Share 48 Section #/#K 48 LTCH PPS 48 infrequently occurring 48 SIFT entities 48 deregisters 48 Ark. Sup 48 Repl. 48 MACRS 48 Hague Visby Rules 48 intercreditor agreement 48 OCSLA 48 SILO LILO charges 48 REACH Regulation 48 donee 48 Corporate Governance Principles 48 Regulatory Policies 48 Listing Manual 48 KSA #-# b 48 corporations LLCs 48 #A.# [001] 48 #CFR Part 48 suretyship 48 LUR 48 assured shorthold tenancies 48 Statutory Regulatory 47 Variable Interest Entities FIN 47 ARB No.# 47 Orderly Liquidation Authority 47 Exploration Expense 47 ACESA 47 Act FCRA 47 Double Taxation Treaty 47 subchapter S corporations 47 UBS SFIs 47 CICA Handbook Section 47 Enforceability 47 Issue preclusion 47 Separate Subordinated Notes 47 FASB Statement 47 SEC Regulation SX 47 Section #b 47 covenant defaults 47 ZDP Shares 47 derivative instrument 47 GASB Statement No. 47 section #.# RSMo 47 Mandatory Convertible Notes 47 De minimis 47 GHG permitting 47 personam 47 BCRs 47 MOBILE Cell Phone 47 GLB Act 47 NYCRR § 47 coffees lattes frozen 47 applicable 47 VAT Directive 47 PELs 47 IEEPA 47 Grandfathered 47 Legal Practitioners Act 47 RCW #.#A.# 47 Tax Attributes 47 Connected Transaction 47 CBTPA 47 TRIPS compliant 47 nondeductible expenses 47 § 8C 1 47 Section #B#.# 47 HB# Provides [001] 47 Glass Stegall 47 Regulatory Structures 47 deferred variable annuity 47 CUTPA 47 Schengen acquis 47 amendatory 47 USCA § 47 Percentage Ratios 47 CDSOA 47 Administrative Procedure 47 VBER 47 FCRA 47 LTCG 47 fi ling 47 Injunctive relief 47 FHSA 47 readily determinable 47 LIFO accounting 47 NJSA #:# [001] 47 USEB Chapter 47 TILA 47 #d# [001] 47 exempt #c# 47 IAS# [002] 47 Recoupment 47 Batas Pambansa Blg 47 Liability Risk Retention 47 ARS § #-#.# 47 NDCC § #-#-# 47 TCA #-#-# [001] 47 Pa.CSA § 47 ITBIS 47 Homestead Exclusion 47 Shoreland Management 47 non itemizers 47 accelerated filers 47 FAR #.#-# [003] 47 deductors 47 Social Secu rity 47 Performance Incentive Plan 47 #BA [001] 47 FIFRA 47 LAQC 47 Coverdell Education Savings Accounts 47 w hether 47 nonowner 47 ERISA fiduciary 47 FAS#R 47 MSMED Act 47 CFR #.# [006] 47 EPBC 47 Ala. R. Civ 47 Tailoring Rule 47 disapplication 47 FBT STT 47 Procurement Reform Act 47 RRSP withdrawals 47 extraterritorially 47 Tenancy Agreements 47 Regulation Supplement DFARS 47 FBAR 47 Cenvat credit 47 Civ. Code § 47 NJSA #:#-# [002] 47 Business Combinations 47 provisons 47 Interpretative Communication 47 FAS# R 47 Rooker Feldman 47 Inland Revenue Ordinance 47 Siljander Amendment 47 Financial Instruments Disclosures 47 Hazardous Materials Regulations 47 Farmland Assessment 47 Act EESA 47 Superannuation Guarantee 47 MFN clause 47 #.# subd [004] 47 Dividend Date 47 Unemployment Compensation Extension 47 Itemized Deductions 47 Westpac SFIs 47 Short Explanation 47 Subpart