taxable event
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 2056A — in this section
The term “taxable event” means the event resulting in tax being imposed under paragraph (1).
26 U.S.C. § 2701 — for purposes of this section (2 versions over time)
The term “taxable event” means any of the following:
(i) The death of the transferor if the applicable retained interest conferring the distribution right is includible in the estate of the transferor.
(ii) The transfer of such applicable retained interest.
(iii) At the election of the taxpayer, the payment of any qualified payment after the period described in paragraph (2)(C), but only with respect to such payment.
26 U.S.C. § 4963 — for purposes of this subchapter (3 versions over time)
For purposes of this subchapter, the term “taxable event” means any act (or failure to act) giving rise to liability for tax under section 4941, 4942, 4943, 4944, 4945, 4951, 4952, 4955, 4958, 4966, 4967, 4971, or 4975.
26 U.S.C. § 4978B — for purposes of this section
For purposes of this section, the term “taxable event” means any of the following dispositions: