- 31 -
refer to “the number of months * * * remaining in the period”.11
10(...continued)
working life”); sec. 418B(d)(3)(C)(ii) (“the average of the
remaining expected lives”); sec. 404(a)(1)(A)(ii) (“the remaining
future service”); sec. 447(f)(3),(i)(5)(C) (“the remaining taxable
years”); sec. 7702A(c)(3)(B)(ii) (“the remaining period”); secs.
1274(d)(1)(C)(i), 9501(c)(3), 9507(d)(3)(C), 9509(d)(3)(C)
(“remaining periods to maturity”); sec. 542(d)(1)(B) (“the
remaining maturity”); sec. 4980(d)(5)(C) (“the remaining
participants”); sec. 5123(d)(3) (“remaining partners”); sec.
7444(d) (“the remaining judges”); sec. 7448(h) (“any remaining
dependent child or children”); sec. 8002(c)(12) (“the remaining
members”); sec. 7702B(d)(3)(B) (“any remaining limitation”).
11 See, e.g., sec. 667(b)(1)(C) (“each of the 3 taxable
years remaining after the application of subparagraph (B)”); sec.
667(d)(1)(D) (“any of the three taxable years remaining after
application of subsection (b)(1)(B)”); sec. 178(a)(b) (“the period
of the term of the lease remaining on the date of its
acquisition”); sec. 401(h)(5) (“any amount remaining in such
separate account”); sec. 832(e)(5)(A) (“the amount (if any)
remaining which was added to the account”, “any amounts remaining
in such reserve”, “the entire amount remaining in such account”);
sec. 847(6)(A) (“the entire amount remaining in such special loss
discount account”); sec. 6342(a)(2),(3) (“the amount remaining
after applying paragraph (1)”, “The amount, if any, remaining after
applying paragraphs (1) and (2)”); sec. 7652(b)(3)(B) (“Any amounts
remaining”); section 732(c)(1)(B) (“to the extent of any basis
remaining after the allocation”); sec. 7518(f)(4) (“Any amount of
a withdrawal remaining after the application of the preceding
sentence”); sec. 404(a)(3)(B) (“total current and accumulated
earnings or profits remaining after adjustment for its contribution
deductible”); sec. 414(l)(2)(D)(iii) (“any other plan remaining
after the spin-off”); sec. 469(f)(1)(C) (“deduction or credit
remaining after the application of subparagraphs (A) and (B)”);
sec. 847(6)(B) (“any special estimated tax payment remaining after
the credit”); sec. 593(c)(2) (“treated as remaining in such
reserve”); sec. 7518(g)(5)(C) (“treated as remaining in a capital
construction fund at the close of any taxable year”); sec.
1368(c)(3) (“Treatment of remainder.--Any portion of the
distribution remaining after the application of paragraph (2)”);
sec. 2056A(b)(1)(B), (10)(A), (“property remaining in a qualified
domestic trust on the date of the death”); sec. 5143(d)(4) (“the
partner or partners remaining after death or withdrawal of a
member”); sec. 6342(b) (“Any surplus proceeds remaining after the
(continued...)
Page: Previous 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 NextLast modified: May 25, 2011