26 U. S. Code § 4965 - Excise tax on certain tax-exempt . . . If a transaction is a prohibited tax shelter transaction at the time any tax-exempt entity described in paragraph (1), (2), or (3) of subsection (c) becomes a party to the transaction, such entity shall pay a tax for the taxable year in which the entity becomes such a party and any subsequent taxable year in the amount determined under subsectio
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DL4965 (DAL4965) Delta Air Lines Flight Tracking and History . . . Track Delta Air Lines (DL) #4965 flight from Detroit Metro Wayne Co to Philadelphia Intl Flight status, tracking, and historical data for Delta Air Lines 4965 (DL4965 DAL4965) including scheduled, estimated, and actual departure and arrival times
Excise Taxes on Prohibited Tax Shelter Transactions and . . . This document contains final regulations that provide guidance under section 4965 of the Internal Revenue Code (Code), relating to entity-level and manager-level excise taxes with respect to prohibited tax shelter transactions to which tax-exempt entities are parties; sections 6033 (a) (2) and 6011 (g), relating to certain disclosure obligations
26 CFR 53. 4965-3 -- Prohibited tax shelter transactions. Under section 4965 (e), the term prohibited tax shelter transaction means— (1) Listed transactions within the meaning of section 6707A (c) (2), including subsequently listed transactions described in paragraph (b) of this section; and
Sec. 4965. Excise Tax On Certain Tax-Exempt Entities Entering . . . I R C § 4965(e)(2) Subsequently Listed Transaction — The term “subsequently listed transaction” means any transaction to which a tax-exempt entity is a party and which is determined by the Secretary to be a listed transaction at any time after the entity has become a party to the transaction
Internal Revenue Bulletin: 2010-33 | Internal Revenue Service Final regulations under section 4965 and other sections of the Code provide guidance relating to entity-level and manager-level excise taxes with respect to prohibited tax shelter transactions to which tax-exempt entities are parties; certain disclosure obligations with respect to such transactions; and the requirement of a return and time for