taxable event
Defined in 4 places of the United States Code.
For purposes of this section, the term “taxable event” means any of the following dispositions:
Source
- 1994–present26 U.S.C. § 4978BInternal Revenue Code · Repealed. Pub. L. 104188, title I, 1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834] · for purposes of this section
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.
Source
- 2006–present26 U.S.C. § 4963Internal Revenue Code · Definitions · for purposes of this subchapter
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, 4971, or 4975.
Source
- 1996–200626 U.S.C. § 4963Internal Revenue Code · Definitions · for purposes of this subchapter
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, 4971, or 4975.
Source
- 1994–199626 U.S.C. § 4963Internal Revenue Code · Definitions · for purposes of this subchapter
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.
Source
- 1996–present26 U.S.C. § 2701Internal Revenue Code · Special valuation rules in case of transfers of certain interests in corporations or partnerships · for purposes of this section
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 the period ending on the date of such payment.
Source
- 1994–199626 U.S.C. § 2701Internal Revenue Code · Special valuation rules in case of transfers of certain interests in corporations or partnerships · for purposes of this section
The term “taxable event” means the event resulting in tax being imposed under paragraph (1).
Source
- 1994–present26 U.S.C. § 2056AInternal Revenue Code · Qualified domestic trust · in this section