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  • 26 U. S. Code § 2601 - Tax imposed - LII Legal Information Institute
    all of the income of the trust for periods after the grandchild has attained age 21 will be distributed to (or for the benefit of) such grandchild not less frequently than annually Coordination with section 2653 (a) of the 1986 code — Coordination with taxable terminations and taxable distributions —
  • Form 2601, Physician Certification - Texas Health and Human Services
    Form 2601 is used to record the physician’s certification of Medical Necessity for the applicant’s member’s need for ongoing nursing services under the supervision of a physician Nursing services can be provided in the home or a community-based setting program or in a nursing facility
  • AS 2601: Consideration of an Entitys Use of a Service Organization
    01 This section provides guidance on the factors an independent auditor should consider when auditing the financial statements of an entity that uses a service organization to process certain transactions
  • 26 USC 2601: Tax imposed - House
    §2601 Tax imposed A tax is hereby imposed on every generation-skipping transfer (within the meaning of subchapter B) (Added Pub L 94–455, title XX, §2006 (a), Oct 4, 1976, 90 Stat 1879 ; amended Pub L 99–514, title XIV, §1431 (a), Oct 22, 1986, 100 Stat 2718 ) Editorial Notes Amendments
  • 26 U. S. C. § 2601 (2023) - Tax imposed - Justia Law
    Any transfer treated as a direct skip by reason of the preceding sentence shall be subject to Federal estate tax on the grandchild's death in the same manner as if the contingent gift over had been to the grandchild's estate
  • Sec. 2601. Tax Imposed - Bloomberg Law
    ‘ (1) Treatment of certain inter vivos transfers made after september 25, 1985
  • 26 CFR § 26. 2601-1 - Effective dates. - LII Legal Information Institute
    (a) Transfers subject to the generation-skipping transfer tax — (1) In general Except as otherwise provided in this section, the provisions of chapter 13 of the Internal Revenue Code of 1986 (Code) apply to any generation-skipping transfer (as defined in section 2611) made after October 22, 1986
  • AS 2601: The Auditor’s Responsibility for a Going Concern
    AS 2601 details how public company auditors evaluate corporate viability Understand the procedures, management’s role, and reporting requirements for going concern assessments




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