§418 — [§§418 to 418D. Repealed. Pub. L. 113–235, div. O, title I, §108(b)(1), Dec. 16, 2014, 128 Stat. 2787 ] Section 418, added Pub. L. 96–364, title II, §202(a), Sept. 26, 1980, 94 Stat. 1271 , related to reorganization status.
14 cases·2 followed·1 distinguished·1 overruled·10 cited—14% support
Statute Text — 26 U.S.C. §418
Statute text not available for this section.
14 Citing Cases
The definition of “inactive participant” contained in section 418D(e) refers to a person not in covered service under a plan who is in pay status under the plan or who has a nonforfeitable right to plan benefits.
418(a)(1) (2006). Ifa state asks, these agreements exclude those who are compensated on a fee basis. R subsec. (c)(3). - 14 - Social Security Administration, Title II: State & Local Coverage-- Commissioner's Ruling on Definition ofA "Fee" for Social Security Coverage Purposes Under Section 218 ofthe Social Security Act. SSR 92-4P (Mar. 20, 19
418 (2006), are required to pay self-employment tax on the fee-based income received, sec . 1402(c)(1) . A public office for this purpose "includes any elective or appointive office of the United States or any possession thereof, of the District of Columbia, of a State or its political subdivisions, or a wholly-owned instrumentality of any one
d to that property. The CBD and BH Plans generally permitted one landowner to sell the unused building density for that landowner’s property to a second landowner, which would allow the second landowner to build a higher density building. See, e.g., sec. 418 of the CBD Plan. Transferred building density was called transferred FAR (TFAR). 1 Under the CBD Plan, buildable area is based on a parcel’s area less any public streets, sidewalks, or rights of way to which the parcel is subject. - 7 - Id.2
emaining compliance period”); sec. 412(b)(4) (“the remaining amortization period”); sec. 192(c)(1)(B)(i) (“the average remaining (continued...) - 31 - refer to “the number of months * * * remaining in the period”.11 10(...continued) working life”); sec. 418B(d)(3)(C)(ii) (“the average of the remaining expected lives”); sec. 404(a)(1)(A)(ii) (“the remaining future service”); sec. 447(f)(3),(i)(5)(C) (“the remaining taxable years”); sec. 7702A(c)(3)(B)(ii) (“the remaining period”); secs. 1274(d)(1
Code, Section 418 [Section 218 of the Social Security Act], relative to the compensation of the Second Party for this contract. - 4 - Petitioner’s obligations under each contract are described as follows: Performs market conduct examinations of insurance companies authorized to do business in Kentucky. Audit claims records, policy filings, rates, advert
Laws section 418.315(1) (1985) (Michigan Act). The Appeals Board decision did not address attendant care expenses. During the beginning of Mr. Baldwin’s emotional and mental problems, petitioner worked part-time but for no appreciable period of time. Beginning in 1980 and continuing through the years in issue, petitioner provided attendant and nursing c