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Code Section 263A Do Not Apply Due To The 'small Business Exception' (average Annual Gross Receipts For The Three Preceding Taxable Years Do Not Exceed . ( Irc Section 357 #10)

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Photo 10 of 11Code Section 263A Do Not Apply Due To The 'small Business Exception'  (average Annual Gross Receipts For The Three Preceding Taxable Years Do Not  Exceed . ( Irc Section 357  #10)

Code Section 263A Do Not Apply Due To The 'small Business Exception' (average Annual Gross Receipts For The Three Preceding Taxable Years Do Not Exceed . ( Irc Section 357 #10)

Code Section 263A Do Not Apply Due To The 'small Business Exception' (average Annual Gross Receipts For The Three Preceding Taxable Years Do Not Exceed . ( Irc Section 357 #10) Images Album

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Code

code (kōd),USA pronunciation n., v.,  cod•ed, cod•ing. 
n. 
  1. a system for communication by telegraph, heliograph, etc., in which long and short sounds, light flashes, etc., are used to symbolize the content of a message: Morse code.
  2. a system used for brevity or secrecy of communication, in which arbitrarily chosen words, letters, or symbols are assigned definite meanings.
  3. any set of standards set forth and enforced by a local government agency for the protection of public safety, health, etc., as in the structural safety of buildings (building code), health requirements for plumbing, ventilation, etc.(sanitary or health code), and the specifications for fire escapes or exits (fire code). 
  4. a systematically arranged collection or compendium of laws, rules, or regulations.
  5. any authoritative, general, systematic, and written statement of the legal rules and principles applicable in a given legal order to one or more broad areas of life.
  6. a word, letter, number, or other symbol used in a code system to mark, represent, or identify something: The code on the label shows the date of manufacture.
  7. the symbolic arrangement of statements or instructions in a computer program in which letters, digits, etc. are represented as binary numbers;
    the set of instructions in such a program: That program took 3000 lines of code.Cf. ASCII, object code, source code.
  8. any system or collection of rules and regulations: a gentleman's code of behavior.
  9. a directive or alert to a hospital team assigned to emergency resuscitation of patients.
  10. See  genetic code. 
    • the system of rules shared by the participants in an act of communication, making possible the transmission and interpretation of messages.
    • (in sociolinguistic theory) one of two distinct styles of language use that differ in degree of explicitness and are sometimes thought to be correlated with differences in social class. Cf. elaborated code, restricted code.

v.t. 
  1. to translate (a message) into a code;
    encode.
  2. to arrange or enter (laws or statutes) in a code.
  3. to translate (a program) into language that can be communicated to the computer.

v.i. 
  1. to specify the amino acid sequence of a protein by the sequence of nucleotides comprising the gene for that protein: a gene that codes for the production of insulin.
coder, n. 
codeless, adj. 

Section

sec•tion (sekshən),USA pronunciation n. 
  1. a part that is cut off or separated.
  2. a distinct part or subdivision of anything, as an object, country, community, class, or the like: the poor section of town; the left section of a drawer.
  3. a distinct part or subdivision of a writing, as of a newspaper, legal code, chapter, etc.: the financial section of a daily paper; section 2 of the bylaws.
  4. one of a number of parts that can be fitted together to make a whole: sections of a fishing rod.
  5. (in most of the U.S. west of Ohio) one of the 36 numbered subdivisions, each one square mile (2.59 sq. km or 640 acres), of a township.
  6. an act or instance of cutting;
    separation by cutting.
    • the making of an incision.
    • an incision.
  7. a thin slice of a tissue, mineral, or the like, as for microscopic examination.
  8. a representation of an object as it would appear if cut by a plane, showing its internal structure.
  9. [Mil.]
    • a small unit consisting of two or more squads.
    • Also called  staff section. any of the subdivisions of a staff.
    • a small tactical division in naval and air units.
    • a division of a sleeping car containing both an upper and a lower berth.
    • a length of trackage, roadbed, signal equipment, etc., maintained by one crew.
  10. any of two or more trains, buses, or the like, running on the same route and schedule at the same time, one right behind the other, and considered as one unit, as when a second is necessary to accommodate more passengers than the first can carry: On holidays the New York to Boston train runs in three sections.
  11. a segment of a naturally segmented fruit, as of an orange or grapefruit.
  12. a division of an orchestra or band containing all the instruments of one class: a rhythm section.
  13. [Bookbinding.]signature (def. 8).
  14. Also called  section mark. a mark used to indicate a subdivision of a book, chapter, or the like, or as a mark of reference to a footnote.
  15. [Theat.]one of a series of circuits for controlling certain lights, as footlights.
  16. shape (def. 12).

v.t. 
  1. to cut or divide into sections.
  2. to cut through so as to present a section.
  3. to make an incision.

Do

do1  (do̅o̅;[unstressed]dŏŏ, də),USA pronunciation v.  and auxiliary v., pres. sing. 1st pers.  do, 2nd  do  or ([Archaic])  do•est  or  dost, 3rd  does  or ([Archaic])  do•eth  or  doth, pres. pl.  do*  past sing. 1st pers.  did, 2nd  did  or ([Archaic])  didst, 3rd  did, past pl.  did;
 past part.  done;
 pres. part.  do•ing;
 n., pl.  dos, do's. 
v.t. 
  1. to perform (an act, duty, role, etc.): Do nothing until you hear the bell.
  2. to execute (a piece or amount of work): to do a hauling job.
  3. to accomplish;
    finish;
    complete: He has already done his homework.
  4. to put forth;
    exert: Do your best.
  5. to be the cause of (good, harm, credit, etc.);
    bring about;
    effect.
  6. to render, give, or pay (homage, justice, etc.).
  7. to deal with, fix, clean, arrange, move, etc., (anything) as the case may require: to do the dishes.
  8. to travel;
    traverse: We did 30 miles today.
  9. to serve;
    suffice for: This will do us for the present.
  10. to condone or approve, as by custom or practice: That sort of thing simply isn't done.
  11. to travel at the rate of (a specified speed): He was doing 80 when they arrested him.
  12. to make or prepare: I'll do the salad.
  13. to serve (a term of time) in prison, or, sometimes, in office.
  14. to create, form, or bring into being: She does wonderful oil portraits.
  15. to translate into or change the form or language of: MGM did the book into a movie.
  16. to study or work at or in the field of: I have to do my math tonight.
  17. to explore or travel through as a sightseer: They did Greece in three weeks.
  18. (used with a pronoun, as it or that, or with a general noun, as thing, that refers to a previously mentioned action): You were supposed to write thank-you letters; do it before tomorrow, please.
  19. to wear out;
    exhaust;
    tire: That last set of tennis did me.
  20. to cheat, trick, or take advantage of: That crooked dealer did him for $500 at poker.
  21. to attend or participate in: Let's do lunch next week.
  22. to use (a drug or drugs), esp. habitually: The police report said he was doing cocaine.

v.i. 
  1. to act or conduct oneself;
    be in action;
    behave.
  2. to rob;
    steal from: The law got him for doing a lot of banks.
  3. to proceed: to do wisely.
  4. to get along;
    fare;
    manage: to do without an automobile.
  5. to be in health, as specified: Mother and child are doing fine.
  6. to serve or be satisfactory, as for the purpose;
    be enough;
    suffice: Will this do?
  7. to finish or be finished.
  8. to happen;
    take place;
    transpire: What's doing at the office?
  9. (used as a substitute to avoid repetition of a verb or full verb expression): I think as you do.

auxiliary verb. 
  1. (used in interrogative, negative, and inverted constructions): Do you like music? I don't care. Seldom do we witness such catastrophes.
  2. [Archaic.](used in imperatives with you or thou expressed;
    and occasionally as a metric filler in verse): Do thou hasten to the king's side. The wind did blow, the rain did fall.
  3. (used to lend emphasis to a principal verb): Do visit us!
  4. do a number on (someone). See  number (def. 27).
  5. do away with: 
    • to put an end to;
      abolish.
    • to kill.
  6. do by, to deal with;
    treat: He had always done well by his family.
  7. do for: 
    • to cause the defeat, ruin, or death of.
    • [Chiefly Brit.]to cook and keep house for;
      manage or provide for.
  8. do in, [Informal.]
    • to kill, esp. to murder.
    • to injure gravely or exhaust;
      wear out;
      ruin: The tropical climate did them in.
    • to cheat or swindle: He was done in by an unscrupulous broker.
  9. do one proud. See  proud (def. 11).
  10. do one's number. See  number (def. 28).
  11. do one's (own ) thing. See  thing 1 (def. 17).
  12. do or die, to make a supreme effort.
  13. do out of, [Informal.]to swindle;
    cheat: A furniture store did me out of several hundred dollars.
  14. do over, to redecorate.
  15. do time, [Informal.]to serve a term in prison: It's hard to get a decent job once you've done time.
  16. do to death. See  death (def. 15).
  17. do up, [Informal.]
    • to wrap and tie up.
    • to pin up or arrange (the hair).
    • to renovate;
      launder;
      clean.
    • to wear out;
      tire.
    • to fasten: Do up your coat.
    • to dress: The children were all done up in funny costumes.
  18. do with, to gain advantage or benefit from;
    make use of: I could do with more leisure time.
  19. do without: 
    • to forgo;
      dispense with.
    • to dispense with the thing mentioned: The store doesn't have any, so you'll have to do without.
  20. have to do with. See  have (def. 36).
  21. make do, to get along with what is at hand, despite its inadequacy: I can't afford a new coat so I have to make do with this one.

n. 
  1. a burst of frenzied activity;
    action;
    commotion.
  2. a hairdo or hair styling.
  3. a swindle;
    hoax.
  4. [Chiefly Brit.]a festive social gathering;
    party.
  5. dos and don'ts, customs, rules, or regulations: The dos and don'ts of polite manners are easy to learn.

To

to (to̅o̅; unstressed tŏŏ, tə),USA pronunciation prep. 
  1. (used for expressing motion or direction toward a point, person, place, or thing approached and reached, as opposed to from): They came to the house.
  2. (used for expressing direction or motion or direction toward something) in the direction of;
    toward: from north to south.
  3. (used for expressing limit of movement or extension): He grew to six feet.
  4. (used for expressing contact or contiguity) on;
    against;
    beside;
    upon: a right uppercut to the jaw; Apply varnish to the surface.
  5. (used for expressing a point of limit in time) before;
    until: to this day; It is ten minutes to six. We work from nine to five.
  6. (used for expressing aim, purpose, or intention): going to the rescue.
  7. (used for expressing destination or appointed end): sentenced to jail.
  8. (used for expressing agency, result, or consequence): to my dismay; The flowers opened to the sun.
  9. (used for expressing a resulting state or condition): He tore it to pieces.
  10. (used for expressing the object of inclination or desire): They drank to her health.
  11. (used for expressing the object of a right or claim): claimants to an estate.
  12. (used for expressing limit in degree, condition, or amount): wet to the skin; goods amounting to $1000; Tomorrow's high will be 75 to 80°.
  13. (used for expressing addition or accompaniment) with: He added insult to injury. They danced to the music. Where is the top to this box?
  14. (used for expressing attachment or adherence): She held to her opinion.
  15. (used for expressing comparison or opposition): inferior to last year's crop; The score is eight to seven.
  16. (used for expressing agreement or accordance) according to;
    by: a position to one's liking; to the best of my knowledge.
  17. (used for expressing reference, reaction, or relation): What will he say to this?
  18. (used for expressing a relative position): parallel to the roof.
  19. (used for expressing a proportion of number or quantity) in;
    making up: 12 to the dozen; 20 miles to the gallon.
  20. (used for indicating the indirect object of a verb, for connecting a verb with its complement, or for indicating or limiting the application of an adjective, noun, or pronoun): Give it to me. I refer to your work.
  21. (used as the ordinary sign or accompaniment of the infinitive, as in expressing motion, direction, or purpose, in ordinary uses with a substantive object.)
  22. raised to the power indicated: Three to the fourth is 81( 34 = 81).

adv. 
  1. toward a point, person, place, or thing, implied or understood.
  2. toward a contact point or closed position: Pull the door to.
  3. toward a matter, action, or work: We turned to with a will.
  4. into a state of consciousness;
    out of unconsciousness: after he came to.
  5. to and fro. See  fro (def. 2).

The

the1  (stressed ᵺē; unstressed before a consonant ᵺə;
unstressed before a vowel ᵺē),USA pronunciation
 definite article. 
  1. (used, esp. before a noun, with a specifying or particularizing effect, as opposed to the indefinite or generalizing force of the indefinite article a or an): the book you gave me; Come into the house.
  2. (used to mark a proper noun, natural phenomenon, ship, building, time, point of the compass, branch of endeavor, or field of study as something well-known or unique):the sun;
    the Alps;
    theQueen Elizabeth;
    the past; the West.
  3. (used with or as part of a title): the Duke of Wellington; the Reverend John Smith.
  4. (used to mark a noun as indicating the best-known, most approved, most important, most satisfying, etc.): the skiing center of the U.S.; If you're going to work hard, now is the time.
  5. (used to mark a noun as being used generically): The dog is a quadruped.
  6. (used in place of a possessive pronoun, to note a part of the body or a personal belonging): He won't be able to play football until the leg mends.
  7. (used before adjectives that are used substantively, to note an individual, a class or number of individuals, or an abstract idea): to visit the sick; from the sublime to the ridiculous.
  8. (used before a modifying adjective to specify or limit its modifying effect): He took the wrong road and drove miles out of his way.
  9. (used to indicate one particular decade of a lifetime or of a century): the sixties; the gay nineties.
  10. (one of many of a class or type, as of a manufactured item, as opposed to an individual one): Did you listen to the radio last night?
  11. enough: He saved until he had the money for a new car. She didn't have the courage to leave.
  12. (used distributively, to note any one separately) for, to, or in each;
    a or an: at one dollar the pound.

Business

busi•ness (biznis),USA pronunciation n. 
  1. an occupation, profession, or trade: His business is poultry farming.
  2. the purchase and sale of goods in an attempt to make a profit.
  3. a person, partnership, or corporation engaged in commerce, manufacturing, or a service;
    profit-seeking enterprise or concern.
  4. volume of trade;
    patronage: Most of the store's business comes from local families.
  5. a building or site where commercial work is carried on, as a factory, store, or office;
    place of work: His business is on the corner of Broadway and Elm Street.
  6. that with which a person is principally and seriously concerned: Words are a writer's business.
  7. something with which a person is rightfully concerned: What they are doing is none of my business.
  8. affair;
    project: We were exasperated by the whole business.
  9. an assignment or task;
    chore: It's your business to wash the dishes now.
  10. Also called  piece of business, stage business. [Theat.]a movement or gesture, esp. a minor one, used by an actor to give expressiveness, drama, detail, etc., to a scene or to help portray a character.
  11. excrement: used as a euphemism.
  12. business is business, profit has precedence over personal considerations: He is reluctant to fire his friend, but business is business.
  13. do one's business, (usually of an animal or child) to defecate or urinate: housebreaking a puppy to do his business outdoors.
  14. get down to business, to apply oneself to serious matters;
    concentrate on work: They finally got down to business and signed the contract.
  15. give someone the business, [Informal.]
    • to make difficulties for someone;
      treat harshly: Instead of a straight answer they give him the business with a needless run-around.
    • to scold severely;
      give a tongue-lashing to: The passengers will give the bus driver the business if he keeps driving so recklessly.
  16. have no business, to have no right: You have no business coming into this house.
  17. mean business, to propose to take action or be serious in intent;
    be in earnest: By the fire in his eye we knew that he meant business.
  18. mind one's own business, to refrain from meddling in the affairs of others: When he inquired about the noise coming from the neighbor's apartment, he was told to mind his own business.

adj. 
  1. of, noting, or pertaining to business, its organization, or its procedures.
  2. containing, suitable for, or welcoming business or commerce: New York is a good business town.

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