Irc Section 706 #2 3.11.106 Estate And Gift Tax Returns | Internal Revenue Service
Internal Revenue Code.
Sectionsec•tion (sek′shən),USA pronunciation n.
- a part that is cut off or separated.
- 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.
- 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.
- one of a number of parts that can be fitted together to make a whole: sections of a fishing rod.
- (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.
- an act or instance of cutting;
separation by cutting.
- the making of an incision.
- an incision.
- a thin slice of a tissue, mineral, or the like, as for microscopic examination.
- a representation of an object as it would appear if cut by a plane, showing its internal structure.
- 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.
- 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.
- a segment of a naturally segmented fruit, as of an orange or grapefruit.
- a division of an orchestra or band containing all the instruments of one class: a rhythm section.
- [Bookbinding.]signature (def. 8).
- 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.
- [Theat.]one of a series of circuits for controlling certain lights, as footlights.
- shape (def. 12).
- to cut or divide into sections.
- to cut through so as to present a section.
- to make an incision.
Andand (and; unstressed ənd, ən, or, esp. after a homorganic consonant, n),USA pronunciation conj.
- (used to connect grammatically coordinate words, phrases, or clauses) along or together with;
as well as;
in addition to;
moreover: pens and pencils.
- added to;
plus: 2 and 2 are 4.
- then: He read for an hour and went to bed.
- also, at the same time: to sleep and dream.
- then again;
repeatedly: He coughed and coughed.
- (used to imply different qualities in things having the same name): There are bargains and bargains, so watch out.
- (used to introduce a sentence, implying continuation) also;
then: And then it happened.
- [Informal.]to (used between two finite verbs): Try and do it. Call and see if she's home yet.
- (used to introduce a consequence or conditional result): He felt sick and decided to lie down for a while. Say one more word about it and I'll scream.
on the contrary: He tried to run five miles and couldn't. They said they were about to leave and then stayed for two more hours.
- (used to connect alternatives): He felt that he was being forced to choose between his career and his family.
- (used to introduce a comment on the preceding clause): They don't like each other--and with good reason.
- [Archaic.]if: and you please.Cf. an2.
- and so forth, and the like;
et cetera: We discussed traveling, sightseeing, and so forth.
- and so on, and more things or others of a similar kind;
and the like: It was a summer filled with parties, picnics, and so on.
- an added condition, stipulation, detail, or particular: He accepted the job, no ands or buts about it.
- conjunction (def. 5b).
Giftgift (gift),USA pronunciation n.
- something given voluntarily without payment in return, as to show favor toward someone, honor an occasion, or make a gesture of assistance;
- the act of giving.
- something bestowed or acquired without any particular effort by the recipient or without its being earned: Those extra points he got in the game were a total gift.
- a special ability or capacity;
talent: the gift of saying the right thing at the right time.
- to present with as a gift;
bestow gifts upon;
- to present (someone) with a gift: just the thing to gift the newlyweds.
Taxtax (taks),USA pronunciation n.
- a sum of money demanded by a government for its support or for specific facilities or services, levied upon incomes, property, sales, etc.
- a burdensome charge, obligation, duty, or demand.
- (of a government)
- to demand a tax from (a person, business, etc.).
- to demand a tax in consideration of the possession or occurrence of (income, goods, sales, etc.), usually in proportion to the value of money involved.
- to lay a burden on;
make serious demands on: to tax one's resources.
- to take to task;
accuse: to tax one with laziness.
- to charge: What did he tax you for that?
- [Archaic.]to estimate or determine the amount or value of.
- to levy taxes.
Internalin•ter•nal (in tûr′nl),USA pronunciation adj.
- situated or existing in the interior of something;
- of, pertaining to, or noting the inside or inner part.
- [Pharm.]oral (def. 4).
- existing, occurring, or found within the limits or scope of something;
intrinsic: a theory having internal logic.
- of or pertaining to the domestic affairs of a country: the internal politics of a nation.
- existing solely within the individual mind: internal malaise.
- coming from, produced, or motivated by the psyche or inner recesses of the mind;
subjective: an internal response.
away from the surface or next to the axis of the body or of a part: the internal carotid artery.
- present or occurring within an organism or one of its parts: an internal organ.
in′ter•nal′i•ty, in•ter′nal•ness, n.
- Usually, internals. entrails;
- an inner or intrinsic attribute.
Serviceserv•ice1 (sûr′vis),USA pronunciation n., adj., v., -iced, -ic•ing.
- an act of helpful activity;
aid: to do someone a service.
- the supplying or supplier of utilities or commodities, as water, electricity, or gas, required or demanded by the public.
- the providing or a provider of accommodation and activities required by the public, as maintenance, repair, etc.: The manufacturer guarantees service and parts.
- the organized system of apparatus, appliances, employees, etc., for supplying some accommodation required by the public: a television repair service.
- the supplying or a supplier of public communication and transportation: telephone service; bus service.
- the performance of duties or the duties performed as or by a waiter or servant;
occupation or employment as a waiter or servant.
- employment in any duties or work for a person, organization, government, etc.
- a department of public employment, an administrative division of a government, or the body of public servants in it: the diplomatic service.
- the duty or work of public servants.
- the serving of a sovereign, state, or government in some official capacity.
- the armed forces: in the service.
- a branch of the armed forces, as the army or navy: Which service were you in during the war?
- [Ordn.]the actions required in loading and firing a cannon: service of the piece.
- Often, services. the performance of any duties or work for another;
helpful or professional activity: medical services.
- something made or done by a commercial organization for the public benefit and without regard to direct profit: Certain books are published at a loss as a public service.
- Also called divine service. public religious worship according to prescribed form and order.
- a ritual or form prescribed for public worship or for some particular occasion: the marriage service.
- the serving of God by obedience, piety, etc.: voluntary service.
- a musical setting of the sung portions of a liturgy.
- a set of dishes, utensils, etc., for general table use or for particular use: a tea service; service for eight.
- See answering service.
- the serving of a process or writ upon a person.
- tarred spun yarn or other small stuff for covering the exterior of a rope.
- (in tennis, badminton, handball, etc.)
- the act or manner of putting the ball or shuttlecock into play;
- the ball or shuttlecock as put into play.
- the mating of a female animal with the male.
- at someone's service, ready to be of help or use to someone;
at one's disposal: You will have an English-speaking guide at your service.
- be of service, to be helpful or useful: If we can be of service, do not hesitate to call.
- of service;
- of, pertaining to, or used by servants, delivery people, etc., or in serving food: service stairs; the service pieces in a set of dishes.
- supplying aids or services rather than products or goods: Medicine is one of the service professions.
- supplying maintenance and repair: He operates a service center for electrical appliances.
- of, for, or pertaining to the armed forces of a country or one of them: a service academy.
- charged for providing service: a service fee of 15 percent on the restaurant check.
- providing, authorizing, or guaranteeing service: a service industry; a service contract.
- to make fit for use;
restore to condition for service: to service an automobile.
- to supply with aid, information, or other incidental services.
- (of a male animal) to mate with (a female animal).
- [Finance.]to pay off (a debt) over a period of time, as by meeting periodic interest payments.
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