Source: http://conncf.giftlaw.com/?pageID=134&docID=775
Timestamp: 2019-05-20 04:20:00
Document Index: 640001321

Matched Legal Cases: ['§ 6652', '§ 6652', '§ 6695', '§ 6045', '§6041', '§6050', '§6050', '§6050', '§6050', '§6050', '§ 6721', '§ 6045', '§6050', '§6050', '§ 6721', '§ 6050', '§ 6721', '§ 6045', '§ 6041', '§ 6045']

.30 Interest on Education Loans 1(j)(2)(A)-(D)
.31 Tax Rate Tables 1(j)(2)(A)-(D)
.32 Tax Rate Tables 1(j)(2)(A)-(D)
.33 Tax Rate Tables 1(j)(2)(A)-(D)
.34 Tax Rate Tables 1(j)(2)(A)-(D)
.35 Tax Rate Tables 1(j)(2)(A)-(D)
.36 Tax Rate Tables 1(j)(2)(A)-(D)
.37 Tax Rate Tables 1(j)(2)(A)-(D)
.38 Tax Rate Tables 1(j)(2)(A)-(D)
.39 Tax Rate Tables 1(j)(2)(A)-(D)
.40 Tax Rate Tables 1(j)(2)(A)-(D)
.41 Tax Rate Tables 1(j)(2)(A)-(D)
.42 Tax Rate Tables 1(j)(2)(A)-(D)
.43 Tax Rate Tables 1(j)(2)(A)-(D)
.44 Tax Rate Tables 1(j)(2)(A)-(D)
.45 Tax Rate Tables 1(j)(2)(A)-(D)
.46 Tax Rate Tables 1(j)(2)(A)-(D)
.47 Tax Rate Tables 1(j)(2)(A)-(D)
.48 Tax Rate Tables 1(j)(2)(A)-(D)
.49 Tax Rate Tables 1(j)(2)(A)-(D)
.50 Tax Rate Tables 1(j)(2)(A)-(D)
.51 Tax Rate Tables 1(j)(2)(A)-(D)
.52 Tax Rate Tables 1(j)(2)(A)-(D)
.53 Tax Rate Tables 1(j)(2)(A)-(D)
.54 Tax Rate Tables 1(j)(2)(A)-(D)
.55 Tax Rate Tables 1(j)(2)(A)-(D)
.56 Tax Rate Tables 1(j)(2)(A)-(D)
.57 Tax Rate Tables 1(j)(2)(A)-(D)
.58 Tax Rate Tables 1(j)(2)(A)-(D)
.59 Tax Rate Tables 1(j)(2)(A)-(D)
.60 Tax Rate Tables 1(j)(2)(A)-(D)
.61 Tax Rate Tables 1(j)(2)(A)-(D)
.62 Tax Rate Tables 1(j)(2)(A)-(D)
1(j)(2)(A)-(D)
Unearned Income of Minor Children Taxed as if Parent's Income ("Kiddie Tax")
Alternative Minimum Tax Exemption for a Child Subject to the "Kiddie Tax"
Transportation Mainline Pipeline Construction Industry Optional Expense Substantiation Rules for Payments to Employees Under Accountable Plans
Income from United States Savings Bonds for Taxpayers Who Pay Qualified Higher Education Expenses
Loan Limits on Agricultural Bonds
General Arbitrage Rebate Rules
Safe Harbor Rules for Broker Commissions on Guaranteed Investment Contracts or Investments Purchased for a Yield Restricted Defeasance Escrow
Gross Income Limitation for a Qualifying Relative
461(l)
Special Rules for Credits and Deductions
Tax on Insurance Companies Other than Life Insurance Companies
Debt Instruments Arising Out of Sales or Exchanges
Tax on Arrow Shafts
Passenger Air Transportation Excise Tax
6334(d)
TABLE 1  Section 1(j)(2)(A)  Married Individuals Filing Joint Returns and Surviving Spouses
TABLE 2  Section 1(j)(2)(B)  Heads of Households
TABLE 3  Section 1(j)(2)(C)  Unmarried Individuals (other than Surviving Spouses and Heads of Households)
TABLE 4  Section 1(j)(2)(D)  Married Individuals Filing Separate Returns
TABLE 5  Section 1(j)(2)(E)  Estates and Trusts
If the household income (expressed as a percent of the poverty line) is:
The limitation amount for unmarried individuals (other than surviving spouses and heads of households) is:
Lesser of $10,500 or 5% of gross receipts of the organization for the year.
Organization with gross receipts exceeding $1,067,000 (§ 6652(c)(1)(A))
Any trust with gross income exceeding $266,500 (§ 6652(c)(2)(C)(ii))
$530 per check
Failure to be diligent in determining eligibility for head of household filing status, child tax credit, American opportunity tax credit, and earned income credit (§ 6695(g))
$530 per failure
Return other than a return required to be filed under §§ 6045(a), §6041A(b), §6050H, §6050I, §6050J, §6050K, or §6050L (§ 6721(e)(2)(A))
Greater of (i) $550, or (ii) 10% of aggregate amount of items to be reported correctly
Return required to be filed under §§ 6045(a), §6050K, or §6050L (§ 6721(e)(2)(B))
Greater of (i) $550, or (ii) 5% of aggregate amount of items to be reported correctly
Return required to be filed under § 6050I(a)(§ 6721(e)(2)(C))
Greater of (i) $27,820, or (ii) amount of cash received up to $111,000
Greater of (i) $550,or (ii) 10% of the value of the benefit of any contract with respect to which information is required to be included on the return
Statement other than a statement required under §§ 6045(b), 6041A(e) (in respect of a return required under § 6041A(b)), 6050H(d), 6050J(e), 6050K(b), or 6050L(c) ( 6722(e)(2)(A))
Greater of (i) $550, or (ii) 10% of aggregate amount of items required to be reported correctly
Payee statement required under §§ 6045(b), 6050K(b), or 6050L(c) ( 6722(e)(2)(B))
Greater of (i) $550, or (ii) 5% of aggregate amount of items required to be reported correctly