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Last Week The IRS Released Notice 2014-44, Announcing That Regulations Will Be Issued Under Code §901(m). Code §901(m)(1) Provides That, In The Case Of A . (attractive Irc Section 901 #8)

Thursday, March 1st, 2018 - Category: Sectional
Photo 8 of 9Last Week The IRS Released Notice 2014-44, Announcing That Regulations Will  Be Issued Under Code §901(m). Code §901(m)(1) Provides That, In The Case Of  A . (attractive Irc Section 901  #8)

Last Week The IRS Released Notice 2014-44, Announcing That Regulations Will Be Issued Under Code §901(m). Code §901(m)(1) Provides That, In The Case Of A . (attractive Irc Section 901 #8)

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Last

last1  (last, läst),USA pronunciation adj. [a superl. of] late  withlater  as compar.
  1. occurring or coming after all others, as in time, order, or place: the last line on a page.
  2. most recent;
    next before the present;
    latest: last week; last Friday.
  3. being the only one remaining: my last dollar; the last outpost; a last chance.
  4. final: in his last hours.
  5. ultimate or conclusive;
    definitive: the last word in the argument.
  6. lowest in prestige or importance: last prize.
  7. coming after all others in suitability or likelihood;
    least desirable: He is the last person we'd want to represent us.
  8. individual;
    single: The lecture won't start until every last person is seated.
  9. utmost;
    extreme: the last degree of delight.
  10. [Eccles.](of the sacraments of penance, viaticum, or extreme unction) extreme or final;
    administered to a person dying or in danger of dying.

adv. 
  1. after all others;
    latest: He arrived last at the party.
  2. on the most recent occasion: When last seen, the suspect was wearing a checked suit.
  3. in the end;
    finally;
    in conclusion.

n. 
  1. a person or thing that is last.
  2. a final appearance or mention: We've seen the last of her. That's the last we'll hear of it.
  3. the end or conclusion: We are going on vacation the last of September.
  4. at last, after a lengthy pause or delay: He was lost in thought for several minutes, but at last he spoke.
  5. at long last, after much troublesome or frustrating delay: The ship docked at long last.
  6. breathe one's last, to die: He was nearly 90 when he breathed his last.

Week

week (wēk),USA pronunciation  n. 
  1. a period of seven successive days, usually understood as beginning with Sunday and ending with Saturday.
  2. a period of seven successive days that begins with or includes an indicated day: the week of June 3; Christmas week.
  3. (often cap.) a period of seven successive days devoted to a particular celebration, honor, cause, etc.: National Book Week.
  4. the working days or working portion of the seven-day period;
    workweek: A 35-hour week is now commonplace.

adv. 
  1. seven days before or after a specified day: I shall come Tuesday week. He left yesterday week.

The

the1  (stressed ᵺē; unstressed before a consonant ᵺə;
unstressed before a vowel ᵺē),USA pronunciation
 definite article. 
  1. (used, esp. before a noun, with a specifying or particularizing effect, as opposed to the indefinite or generalizing force of the indefinite article a or an): the book you gave me; Come into the house.
  2. (used to mark a proper noun, natural phenomenon, ship, building, time, point of the compass, branch of endeavor, or field of study as something well-known or unique):the sun;
    the Alps;
    theQueen Elizabeth;
    the past; the West.
  3. (used with or as part of a title): the Duke of Wellington; the Reverend John Smith.
  4. (used to mark a noun as indicating the best-known, most approved, most important, most satisfying, etc.): the skiing center of the U.S.; If you're going to work hard, now is the time.
  5. (used to mark a noun as being used generically): The dog is a quadruped.
  6. (used in place of a possessive pronoun, to note a part of the body or a personal belonging): He won't be able to play football until the leg mends.
  7. (used before adjectives that are used substantively, to note an individual, a class or number of individuals, or an abstract idea): to visit the sick; from the sublime to the ridiculous.
  8. (used before a modifying adjective to specify or limit its modifying effect): He took the wrong road and drove miles out of his way.
  9. (used to indicate one particular decade of a lifetime or of a century): the sixties; the gay nineties.
  10. (one of many of a class or type, as of a manufactured item, as opposed to an individual one): Did you listen to the radio last night?
  11. enough: He saved until he had the money for a new car. She didn't have the courage to leave.
  12. (used distributively, to note any one separately) for, to, or in each;
    a or an: at one dollar the pound.

IRS

IRS,
  • Internal Revenue Service.

  • That

    that (ᵺat; unstressed ᵺət),USA pronunciation pron. and adj., pl.those;
     adv.;
      conj.
    pron. 
    1. (used to indicate a person, thing, idea, state, event, time, remark, etc., as pointed out or present, mentioned before, supposed to be understood, or by way of emphasis): That is her mother. After that we saw each other.
    2. (used to indicate one of two or more persons, things, etc., already mentioned, referring to the one more remote in place, time, or thought;
      opposed to this): This is my sister and that's my cousin.
    3. (used to indicate one of two or more persons, things, etc., already mentioned, implying a contrast or contradistinction;
      opposed to this): This suit fits better than that.
    4. (used as the subject or object of a relative clause, esp. one defining or restricting the antecedent, sometimes replaceable by who, whom, or which): the horse that he bought.
    5. (used as the object of a preposition, with the preposition standing at the end of a relative clause): the farm that I spoke of.
    6. (used in various special or elliptical constructions): fool that he is.
    7. at that: 
      • in spite of something;
        nevertheless: Although perhaps too elaborate, it seemed like a good plan at that.
      • in addition;
        besides: It was a long wait, and an exasperating one at that.
    8. that is, (by way of explanation, clarification, or an example);
      more accurately: I read the book, that is, I read most of it.Also,  that is to say. 
    9. that's that, there is no more to be said or done;
      that is finished: I'm not going, and that's that!
    10. with that, following that;
      thereupon: With that, he turned on his heel and fled.

    adj. 
    1. (used to indicate a person, place, thing, or degree as indicated, mentioned before, present, or as well-known or characteristic): That woman is her mother. Those little mannerisms of hers make me sick.
    2. (used to indicate the more remote in time, place, or thought of two persons, things, etc., already mentioned;
      opposed to this): This room is his and that one is mine.
    3. (used to imply mere contradistinction;
      opposed to this): not this house, but that one.
    4. that way, [Informal.]in love or very fond of (usually fol. by about or for): The star and the director are that way. I'm that way about coffee.

    adv. 
    1. (used with adjectives and adverbs of quantity or extent) to the extent or degree indicated: that much; The fish was that big.
    2. to a great extent or degree;
      very: It's not that important.
    3. [Dial.](used to modify an adjective or another adverb) to such an extent: He was that weak he could hardly stand.

    conj. 
    1. (used to introduce a subordinate clause as the subject or object of the principal verb or as the necessary complement to a statement made, or a clause expressing cause or reason, purpose or aim, result or consequence, etc.): I'm sure that you'll like it. That he will come is certain. Hold it up so that everyone can see it.
    2. (used elliptically to introduce an exclamation expressing desire, a wish, surprise, indignation, or other strong feeling): Oh, that I had never been born!

    Be

    be (bē;[unstressed]bē, bi),USA pronunciation v.  and auxiliary v., pres. sing. 1st pers.  am, 2nd  are  or ([Archaic])  art, 3rd  is, pres. pl.  are*  past sing. 1st pers.  was, 2nd  were  or ([Archaic])  wast  or  wert, 3rd  was, past pl.  were;
     pres. subj.  be;
     past subj. sing. 1st pers.  were, 2nd  were  or ([Archaic])  wert, 3rd  were;
     past subj. pl.  were;
     past part.  been;
     pres. part.  be•ing. 
    v.i. 
    1. to exist or live: Shakespeare's "To be or not to be'' is the ultimate question.
    2. to take place;
      happen;
      occur: The wedding was last week.
    3. to occupy a place or position: The book is on the table.
    4. to continue or remain as before: Let things be.
    5. to belong;
      attend;
      befall: May good fortune be with you.
    6. (used as a copula to connect the subject with its predicate adjective, or predicate nominative, in order to describe, identify, or amplify the subject): Martha is tall. John is president. This is she.
    7. (used as a copula to introduce or form interrogative or imperative sentences): Is that right? Be quiet! Don't be facetious.

    auxiliary verb. 
    1. (used with the present participle of another verb to form the progressive tense): I am waiting.
    2. (used with the present participle or infinitive of the principal verb to indicate future action): She is visiting there next week. He is to see me today.
    3. (used with the past participle of another verb to form the passive voice): The date was fixed. It must be done.
    4. (used in archaic or literary constructions with some intransitive verbs to form the perfect tense): He is come. Agamemnon to the wars is gone.

    Under

    un•der (undər),USA pronunciation prep. 
    1. beneath and covered by: under a table; under a tree.
    2. below the surface of: under water; under the skin.
    3. at a point or position lower or further down than: He was hit just under his eye.
    4. in the position or state of bearing, supporting, sustaining, enduring, etc.: to sink under a heavy load.
    5. beneath the heading or within the category of: Classify the books under "Fiction'' and "General.''
    6. as designated, indicated, or represented by: to register under a new name.
    7. below in degree, amount, etc.;
      less than: purchased under cost.
    8. below in rank;
      of less dignity, importance, or the like: A corporal is under a sergeant.
    9. subject to the authority, direction, or supervision of: a bureau functioning under the prime minister.
    10. subject to the instruction or advice of: to study the violin under Heifetz.
    11. subject to the influence, condition, force, etc., of: under these circumstances; born under the sign of Taurus.
    12. protected, controlled, or watched by: under guard.
    13. authorized, warranted, or attested by: under one's hand or seal.
    14. in accordance with: under the provisions of the law.
    15. during the rule, administration, or government of: new laws passed under President Reagan.
    16. in the state or process of: under repair; a matter under consideration.
    17. powered by the means indicated: under sail; under steam.
    18. under wraps. See  wrap (def. 16).

    adv. 
    1. below or beneath something: Go over the fence, not under.
    2. beneath the surface.
    3. in a lower place.
    4. in a lower degree, amount, etc.: selling blouses for $25 and under.
    5. in a subordinate position or condition.
    6. in or into subjection or submission.
    7. go under: 
      • to give in;
        succumb;
        yield: She tried desperately to fight off her drowsiness, but felt herself going under.
      • to fail in business: After 20 years on the same corner they finally went under.

    adj. 
    1. beneath or on the underside: the under threads of the embroidery.
    2. lower in position.
    3. lower in degree, amount, etc.
    4. lower in rank or condition.
    5. subject to the control, effect, etc., as of a person, drug, or force: The hypnotist had her subject under at once. The patient was under as soon as he breathed the anesthetic.

    Code

    code (kōd),USA pronunciation n., v.,  cod•ed, cod•ing. 
    n. 
    1. a system for communication by telegraph, heliograph, etc., in which long and short sounds, light flashes, etc., are used to symbolize the content of a message: Morse code.
    2. a system used for brevity or secrecy of communication, in which arbitrarily chosen words, letters, or symbols are assigned definite meanings.
    3. any set of standards set forth and enforced by a local government agency for the protection of public safety, health, etc., as in the structural safety of buildings (building code), health requirements for plumbing, ventilation, etc.(sanitary or health code), and the specifications for fire escapes or exits (fire code). 
    4. a systematically arranged collection or compendium of laws, rules, or regulations.
    5. any authoritative, general, systematic, and written statement of the legal rules and principles applicable in a given legal order to one or more broad areas of life.
    6. a word, letter, number, or other symbol used in a code system to mark, represent, or identify something: The code on the label shows the date of manufacture.
    7. the symbolic arrangement of statements or instructions in a computer program in which letters, digits, etc. are represented as binary numbers;
      the set of instructions in such a program: That program took 3000 lines of code.Cf. ASCII, object code, source code.
    8. any system or collection of rules and regulations: a gentleman's code of behavior.
    9. a directive or alert to a hospital team assigned to emergency resuscitation of patients.
    10. See  genetic code. 
      • the system of rules shared by the participants in an act of communication, making possible the transmission and interpretation of messages.
      • (in sociolinguistic theory) one of two distinct styles of language use that differ in degree of explicitness and are sometimes thought to be correlated with differences in social class. Cf. elaborated code, restricted code.

    v.t. 
    1. to translate (a message) into a code;
      encode.
    2. to arrange or enter (laws or statutes) in a code.
    3. to translate (a program) into language that can be communicated to the computer.

    v.i. 
    1. to specify the amino acid sequence of a protein by the sequence of nucleotides comprising the gene for that protein: a gene that codes for the production of insulin.
    coder, n. 
    codeless, adj. 

    Code

    code (kōd),USA pronunciation n., v.,  cod•ed, cod•ing. 
    n. 
    1. a system for communication by telegraph, heliograph, etc., in which long and short sounds, light flashes, etc., are used to symbolize the content of a message: Morse code.
    2. a system used for brevity or secrecy of communication, in which arbitrarily chosen words, letters, or symbols are assigned definite meanings.
    3. any set of standards set forth and enforced by a local government agency for the protection of public safety, health, etc., as in the structural safety of buildings (building code), health requirements for plumbing, ventilation, etc.(sanitary or health code), and the specifications for fire escapes or exits (fire code). 
    4. a systematically arranged collection or compendium of laws, rules, or regulations.
    5. any authoritative, general, systematic, and written statement of the legal rules and principles applicable in a given legal order to one or more broad areas of life.
    6. a word, letter, number, or other symbol used in a code system to mark, represent, or identify something: The code on the label shows the date of manufacture.
    7. the symbolic arrangement of statements or instructions in a computer program in which letters, digits, etc. are represented as binary numbers;
      the set of instructions in such a program: That program took 3000 lines of code.Cf. ASCII, object code, source code.
    8. any system or collection of rules and regulations: a gentleman's code of behavior.
    9. a directive or alert to a hospital team assigned to emergency resuscitation of patients.
    10. See  genetic code. 
      • the system of rules shared by the participants in an act of communication, making possible the transmission and interpretation of messages.
      • (in sociolinguistic theory) one of two distinct styles of language use that differ in degree of explicitness and are sometimes thought to be correlated with differences in social class. Cf. elaborated code, restricted code.

    v.t. 
    1. to translate (a message) into a code;
      encode.
    2. to arrange or enter (laws or statutes) in a code.
    3. to translate (a program) into language that can be communicated to the computer.

    v.i. 
    1. to specify the amino acid sequence of a protein by the sequence of nucleotides comprising the gene for that protein: a gene that codes for the production of insulin.
    coder, n. 
    codeless, adj. 

    In

    in (in),USA pronunciation prep., adv., adj., n., v.,  inned, in•ning. 
    prep. 
    1. (used to indicate inclusion within space, a place, or limits): walking in the park.
    2. (used to indicate inclusion within something abstract or immaterial): in politics; in the autumn.
    3. (used to indicate inclusion within or occurrence during a period or limit of time): in ancient times; a task done in ten minutes.
    4. (used to indicate limitation or qualification, as of situation, condition, relation, manner, action, etc.): to speak in a whisper; to be similar in appearance.
    5. (used to indicate means): sketched in ink; spoken in French.
    6. (used to indicate motion or direction from outside to a point within) into: Let's go in the house.
    7. (used to indicate transition from one state to another): to break in half.
    8. (used to indicate object or purpose): speaking in honor of the event.
    9. in that, because;
      inasmuch as: In that you won't have time for supper, let me give you something now.

    adv. 
    1. in or into some place, position, state, relation, etc.: Please come in.
    2. on the inside;
      within.
    3. in one's house or office.
    4. in office or power.
    5. in possession or occupancy.
    6. having the turn to play, as in a game.
    7. [Baseball.](of an infielder or outfielder) in a position closer to home plate than usual;
      short: The third baseman played in, expecting a bunt.
    8. on good terms;
      in favor: He's in with his boss, but he doubts it will last.
    9. in vogue;
      in style: He says straw hats will be in this year.
    10. in season: Watermelons will soon be in.
    11. be in for, to be bound to undergo something, esp. a disagreeable experience: We are in for a long speech.
    12. in for it, [Slang.]about to suffer chastisement or unpleasant consequences, esp. of one's own actions or omissions: I forgot our anniversary again, and I'll be in for it now.Also,[Brit.,] for it. 
    13. in with, on friendly terms with;
      familiar or associating with: They are in with all the important people.

    adj. 
    1. located or situated within;
      inner;
      internal: the in part of a mechanism.
    2. [Informal.]
      • in favor with advanced or sophisticated people;
        fashionable;
        stylish: the in place to dine; Her new novel is the in book to read this summer.
      • comprehensible only to a special or ultrasophisticated group: an in joke.
    3. well-liked;
      included in a favored group.
    4. inward;
      incoming;
      inbound: an in train.
    5. plentiful;
      available.
    6. being in power, authority, control, etc.: a member of the in party.
    7. playing the last nine holes of an eighteen-hole golf course (opposed to out): His in score on the second round was 34.

    n. 
    1. Usually,  ins. persons in office or political power (distinguished from outs).
    2. a member of the political party in power: The election made him an in.
    3. pull or influence;
      a social advantage or connection: He's got an in with the senator.
    4. (in tennis, squash, handball, etc.) a return or service that lands within the in-bounds limits of a court or section of a court (opposed to out).

    v.t. Brit. [Dial.]
    1. to enclose.

    The

    the1  (stressed ᵺē; unstressed before a consonant ᵺə;
    unstressed before a vowel ᵺē),USA pronunciation
     definite article. 
    1. (used, esp. before a noun, with a specifying or particularizing effect, as opposed to the indefinite or generalizing force of the indefinite article a or an): the book you gave me; Come into the house.
    2. (used to mark a proper noun, natural phenomenon, ship, building, time, point of the compass, branch of endeavor, or field of study as something well-known or unique):the sun;
      the Alps;
      theQueen Elizabeth;
      the past; the West.
    3. (used with or as part of a title): the Duke of Wellington; the Reverend John Smith.
    4. (used to mark a noun as indicating the best-known, most approved, most important, most satisfying, etc.): the skiing center of the U.S.; If you're going to work hard, now is the time.
    5. (used to mark a noun as being used generically): The dog is a quadruped.
    6. (used in place of a possessive pronoun, to note a part of the body or a personal belonging): He won't be able to play football until the leg mends.
    7. (used before adjectives that are used substantively, to note an individual, a class or number of individuals, or an abstract idea): to visit the sick; from the sublime to the ridiculous.
    8. (used before a modifying adjective to specify or limit its modifying effect): He took the wrong road and drove miles out of his way.
    9. (used to indicate one particular decade of a lifetime or of a century): the sixties; the gay nineties.
    10. (one of many of a class or type, as of a manufactured item, as opposed to an individual one): Did you listen to the radio last night?
    11. enough: He saved until he had the money for a new car. She didn't have the courage to leave.
    12. (used distributively, to note any one separately) for, to, or in each;
      a or an: at one dollar the pound.

    Case

    case1  (kās),USA pronunciation n. 
    1. an instance of the occurrence, existence, etc., of something: Sailing in such a storm was a case of poor judgment.
    2. the actual state of things: That is not the case.
    3. a question or problem of moral conduct;
      matter: a case of conscience.
    4. situation;
      circumstance;
      plight: Mine is a sad case.
    5. a person or thing whose plight or situation calls for attention: This family is a hardship case.
    6. a specific occurrence or matter requiring discussion, decision, or investigation, as by officials or law-enforcement authorities: The police studied the case of the missing jewels.
    7. a stated argument used to support a viewpoint: He presented a strong case against the proposed law.
    8. an instance of disease, injury, etc., requiring medical or surgical attention or treatment;
      individual affliction: She had a severe case of chicken pox.
    9. a medical or surgical patient.
      • a suit or action at law;
        cause.
      • a set of facts giving rise to a legal claim, or to a defense to a legal claim.
      • a category in the inflection of nouns, pronouns, and adjectives, noting the syntactic relation of these words to other words in the sentence, indicated by the form or the position of the words.
      • a set of such categories in a particular language.
      • the meaning of or the meaning typical of such a category.
      • such categories or their meanings collectively.
    10. a peculiar or unusual person: He's a case.
    11. get off someone's case, [Slang.]to stop bothering or criticizing someone or interfering in someone's affairs: I've had enough of your advice, so just get off my case.
    12. get or  be on someone's case, to bother or nag someone;
      meddle in someone's affairs: Her brother is always on her case about getting married. Why do you keep getting on my case?
    13. have a case on, to be infatuated with: He had a case on the girl next door.
    14. in any case, regardless of circumstances;
      be that as it may;
      anyhow: In any case, there won't be any necessity for you to come along.
    15. in case, if it should happen that;
      if: In case I am late, don't wait to start dinner.
    16. in case of, in the event of;
      if there should be: In case of an error in judgment, the group leader will be held responsible.
    17. in no case, under no condition;
      never: He should in no case be allowed to get up until he has completely recovered from his illness.
    caseless, adj. 
    caseless•ly, adv. 

    Of

    of1  (uv, ov; unstressed əv or, esp. before consonants, ə),USA pronunciation prep. 
    1. (used to indicate distance or direction from, separation, deprivation, etc.): within a mile of the church; south of Omaha; to be robbed of one's money.
    2. (used to indicate derivation, origin, or source): a man of good family; the plays of Shakespeare; a piece of cake.
    3. (used to indicate cause, motive, occasion, or reason): to die of hunger.
    4. (used to indicate material, component parts, substance, or contents): a dress of silk; a book of poems; a package of cheese.
    5. (used to indicate apposition or identity): Is that idiot of a salesman calling again?
    6. (used to indicate specific identity or a particular item within a category): the city of Chicago; thoughts of love.
    7. (used to indicate possession, connection, or association): the king of France; the property of the church.
    8. (used to indicate inclusion in a number, class, or whole): one of us.
    9. (used to indicate the objective relation, the object of the action noted by the preceding noun or the application of a verb or adjective): the ringing of bells; He writes her of home; I'm tired of working.
    10. (used to indicate reference or respect): There is talk of peace.
    11. (used to indicate qualities or attributes): an ambassador of remarkable tact.
    12. (used to indicate a specified time): They arrived of an evening.
    13. [Chiefly Northern U.S.]before the hour of;
      until: twenty minutes of five.
    14. on the part of: It was very mean of you to laugh at me.
    15. in respect to: fleet of foot.
    16. set aside for or devoted to: a minute of prayer.
    17. [Archaic.]by: consumed of worms.

    Relevant Posts of Last Week The IRS Released Notice 2014-44, Announcing That Regulations Will Be Issued Under Code §901(m). Code §901(m)(1) Provides That, In The Case Of A . (attractive Irc Section 901 #8)