Related by context. All words. (Click for frequent words.) 64 IRC § 57 Internal Revenue Code § 56 Subchapter S 56 Rev. Proc 56 Subchapter M 55 REIT Exemption 54 elective deferrals 54 Income Tax Assessment 53 Section #A [001] 53 IRC Sec 53 includible 52 subsection b 52 Income Tax Act 52 Revenue Procedure 52 USC § 52 Code Sec 52 taxable income 51 subchapter S 51 Subpart F 50 PFICs 50 Section #D 50 USC § #t 50 FIRPTA 50 taxable 50 Rule #b 50 grantor trust 50 Individual Retirement Arrangements 50 Bankruptcy Code § 50 MGL Chapter 50 aC corporation 49 SIFTs 49 IRS Publication 49 § #.#-# [002] 49 Advisers Act 49 § #.#-# [004] 49 Income Tax Ordinance 49 nondeductible 49 itemized deduction 49 NASD Rule 49 deduction 49 KETRA 49 file Form #X 48 withholdable payments 48 Section #/#K 48 § #A [003] 48 Rev. Rul 48 #.# 5T 48 subchapter 48 non itemizers 48 § #.#-# [007] 48 section #-#-# [001] 48 USC § #a [002] 48 SEC Rule #g# 48 CFR § #.# [006] 48 subsections b 48 inherited IRAs 48 NASD Marketplace Rule 48 Revised Code 48 American Jobs Creation 47 Tax Reform Act 47 Roth IRAs 47 Rule #f 47 #CCC 47 Notice #-# [001] 47 ERISA § 47 Required Minimum Distribution 47 itemizers 47 Bankruptcy Code 47 CICA Handbook 47 subchapter S corporation 47 #A.# [005] 47 CFR § #.# [007] 47 ORS #.# [002] 47 SEC Rule #b 47 nontaxable 47 USCS § 47 Pa.CSA § 47 #.#-# b [001] 47 PFIC 47 carryback 47 ERISA 47 Pa.CS § 47 Capital Disclosures 47 Rule #a [002] 47 CFR § #.# [005] 47 s#A [002] 46 Sec #C 46 #.#-# [005] 46 loss carryovers 46 USC § § 46 SIFT Tax 46 Sections #A [002] 46 FBAR filing 46 SIFT entities 46 OCGA § #-#-#.# 46 FFIs 46 MR Civ 46 Arizona Revised Statutes 46 #CCF 46 Section #L 46 Internal Revenue Service 46 Code Sections 46 NCGS § 46 Florida Statutes 46 EGTRRA 46 taxpayer itemizes deductions 46 USCA § 46 PS § 46 DPSPs 46 Rule #h 46 CPLR § 46 USC § #a [001] 46 subsection d 46 miscellaneous itemized deduction 46 #.# subdivision [002] 46 § #.#-# [006] 46 FINRA Rule 46 AS #.#.# 46 QSBS 46 SIFT Rules 46 MGL c 46 QTDP 46 deductions 46 ARS § 45 ASC Topic 45 CFR #.# [008] 45 Section #C [002] 45 GRAT 45 qualified donee 45 Hawaii Revised Statutes 45 Section #EC 45 USC #a [002] 45 #CCD 45 NCGS § #A 45 #.# subdivision [004] 45 miscellaneous deductions 45 § #.#-#.# 45 QSPEs 45 § #-#-# [004] 45 Charitable Contributions 45 Specified Investment 45 FECA 45 SecuritiesExchange Act 45 CEQA Guidelines 45 sheltered annuities 45 DGCL 45 Traditional IRAs 45 miscellaneous itemized deductions 45 IRC § § 45 CFR § #.# [002] 45 nonqualified deferred compensation 45 Florida Statute #.# [002] 45 deduct 45 Probate Code 45 tax deductibility 45 USC § #A 45 Hedging Activities 45 Arkansas Code Annotated 45 Taxpayer Relief 45 CFR #.# [002] 45 Act FECA 45 Regulation Section #.#-# 45 Homestead Farmstead 45 USC § #e 45 Coverdell ESA 45 § #-#-# [007] 45 TCA #-#-# [003] 45 § § #-# [002] 45 FATCA provisions 44 Roth IRA withdrawals 44 subchapter S corporations 44 § #-#-# b [001] 44 UBIT 44 § #-#-# [005] 44 subsection c 44 Nevada Revised Statutes 44 USC § #u 44 NJAC #:#-#.# 44 RS #:# [002] 44 EPAct 44 NOLs 44 CFR pt 44 § #.# [004] 44 § #-#-#.# 44 traditional IRAs 44 IRS 44 § #A [002] 44 FATCA 44 NRS #.# [002] 44 FBAR reporting 44 Sponsored REITs 44 nonresident aliens 44 UBTI 44 subparagraph B 44 #a subdivision 44 Section #CCC 44 Section #A.# 44 ITEPA 44 Income Tax Regs 44 Sarbanes Oxley Act 44 SIMPLE IRA 44 OSC Rule 44 NJSA #:#-# [004] 44 RMDs 44 includable 44 CFR § #.# [008] 44 MSc Qualified Person 44 § #A.# 44 Emergency Economic Stabilization 44 KSA #-# [001] 44 SIMPLE IRAs 44 RSA #:# [001] 44 Economic Stimulus Act 44 Repl. 44 carryforwards 44 Subchapter C 44 Tax Considerations 44 #A.# [002] 44 SIFT 44 Section #IA 44 EPCRA 44 elective deferral 44 § #A [001] 43 CFR § #.# [004] 43 Coverdell ESAs 43 Miscellaneous Deductions 43 FBARs 43 Prof. Code § 43 Subsection b 43 § #-# [001] 43 TIPRA 43 nondeductible contributions 43 Code Section #A 43 Coverdell accounts 43 Section #.# [001] 43 VSA § 43 Form #X 43 #g# 2 43 assessable income 43 GLc 43 § 43 recharacterization 43 Nonqualified 43 Form #EZ 43 Code § #-# [003] 43 tax advantaged 43 Itemized deductions 43 Trust Indenture 43 Exchange Act 43 Proposed Rule 43 EPACT 43 OS# § 43 NJSA #:#-# [003] 43 Okla. Stat 43 § § 43 § #a [002] 43 Roth IRA conversion 43 SECURITIES ACT RSO 43 Grantor Retained Annuity Trusts 43 Revised Statutes 43 subpart F 43 Omnibus Election Code 43 OCGA § #-#-# [003] 43 Nationality Act 43 § #b [003] 43 Pa.RAP 43 Ark. Sup 43 AcG 43 COBRA continuation 43 Stamp Duties Act 43 See IRS Publication 43 Regulatory Flexibility Act 43 subchapter C 43 Tax Credit 43 ORS #A.# 43 SFAS 43 Article XIII 43 Restatement Second 43 Omnibus Budget Reconciliation 43 USC § #f 43 Section #AB 43 EITF #-# [001] 43 itemized deductions 43 ORS #B.# 43 Internal Revenue Code NIRC 43 Stock Ownership 43 OCGA § #-#-# [004] 43 FSP #-# 43 Exchangeable Units 43 QTIP 43 Rule #g# 2 43 Accounting Standard AASB 43 b Vernon Supp 43 joint filers 43 Act Pub. L. 43 subparagraph 43 CVM Instruction 43 apportionment formula 43 IRAs 43 ROTH IRA 43 ORS #.# [001] 43 IEEPA 43 CFR #.# [005] 43 Subpart III 43 AMT exemption 43 addback 43 CFR #.# [006] 43 SFAS No. 43 § #e 43 DC Code § 43 Qualified Dividends 43 Fed.R.Civ.P. 43 exempt #c# 43 RCW #A.#.# [002] 43 HNTE 43 CICA Accounting Guideline 42 taxable REIT 42 #.# subdivision [003] 42 Roth IRA 42 TCA § #-#-# [003] 42 FASB ASC Topic 42 PS § § 42 undeducted contributions 42 Tennessee Code Annotated 42 § #.# [006] 42 Proposed Regulations 42 La.Code Crim.P. art 42 HRS § #-# [001] 42 KRS #.# [001] 42 s ection 42 MRS § 42 carrybacks 42 NRS #.# [003] 42 § #.#.# [001] 42 Issuer Amended 42 Supp. 42 Married Filing Jointly 42 CFR #.# [007] 42 subsection 42 Gov't Code § 42 Combat Methamphetamine Epidemic 42 Mutual Funds Regulations 42 grantor trusts 42 Saver Credit 42 Accounting Guideline 42 CFR § § #.# [002] 42 Ark. R. Civ 42 CS § 42 CFR #.#b 42 NOL carryforwards 42 Section #C [001] 42 CFR § #.# [001] 42 Tariff Act 42 Id. § 42 Perpetual Preferred Stock 42 charitable deductions 42 FS #.# [002] 42 #A.# [001] 42 subpart 42 PrivateSecurities Litigation Reform Act 42 Hardwoods LP 42 section #CCC 42 Presidential Decree No. 42 section #-#-# [003] 42 Takeovers Regulations 42 Innocent Spouse Relief 42 USC § #b [001] 42 RSMo 42 Section #AA [002] 42 Notice #-# [002] 42 PPACA 42 #.# subd [003] 42 Section #.#.# [001] 42 General Statutes § 42 deferred variable annuities 42 KRS #.# [003] 42 § § #-#-# [001] 42 La. RS #:# [003] 42 Code § #.#-#.# [002] 42 NJSA 2A :# 42 Married Filing Separately 42 escheat laws 42 NFTL 42 FACTA 42 RC #.# F 42 Rule #a 8 42 Average Avg 42 regulations thereunder 42 Civ. Code § 42 Schedule UTP 42 LSA RS #:# [001] 42 Preferred dividends 42 NASDAQ Listing Rule 42 Colo. Sess 42 FASB Interpretation No. 42 EESA 42 APB Opinion No. 42 operating loss carryforwards 42 Rule #c# [001] 42 See USSG § #D#.# 42 #B#.# 42 Subtitle B 42 § #.# Vernon 42 DR #.#.#R 1 42 CFR #.# d 42 Code § 42 Sixteenth Amendment 42 Subparagraph 42 itemizing deductions 42 Instalment Reinvestment Plan 41 deductibility 41 #HHC 41 § #B 41 Multilateral Instrument #-# MI# 41 FASB Accounting Standards Codification 41 NYSE Arca Equities 41 nonforfeitable 41 undistributed earnings 41 DTR#.#.# 41 testamentary trust 41 Subchapter S corporations 41 section #-#-# [002] 41 Income Tax Return 41 Corporations Regulations 41 § #-#.# [003] 41 CFR § #.#b 41 USC § #o 41 Tenn. R. Civ 41 subsection f 41 P. #a 41 CERCLA 41 GL c 41 FASB ASC 41 Monterey Peninsula SCRAMP 41 i #.# subds 41 decedents dying 41 § #-#-# b [003] 41 NOL carryback 41 #.# subd [004] 41 itemize deductions 41 FS #.# [001] 41 ARS § #-# [001] 41 Missouri Revised Statutes 41 grandfathering provision 41 ESOP Employee 41 MIPPA 41 FIRREA 41 KRS #A.# [001] 41 Wis. Stat 41 SCR #:#.# [001] 41 India Substantial Acquisition 41 incometax 41 CICA Section 41 Restated Certificate 41 Private Securities Reform Act 41 Rule #b 5 41 xxvi 41 Deductions 41 #-#.# [014] 41 § 7A 41 Restated Declaration 41 NYCRR § 41 Unfunded Mandates Reform Act 41 Hedging Relationships 41 Personal Income Tax 41 Indentures governing 41 Code § #-# [002] 41 Rule #:#-# [001] 41 Form ADV 41 #b c 41 FAS# R 41 Criminal Codification 41 CICA handbook 41 La.RS #:# [003] 41 assessee 41 carryforward 41 Beneficial Owner 41 OCGA § #-#-# [008] 41 MRTP Act 41 SEBI ICDR Regulations 41 1.a. 41 IC DISC 41 STCG 41 Section #.# RSMo 41 Regulatory Policies 41 HRS § #-# [002] 41 Rules #b# 41 loss carrybacks 41 recharacterized 41 FBAR 41 OVDI 41 non accelerated filer 41 Colorado Revised Statutes 41 Indenture 41 Coverdells 41 § #G#.# b 41 #.#-# b [002] 41 section #.#.# 41 private inurement 41 NJRE 41 Annotated Code 41 Bankruptcy Code Bankruptcy Code 41 Rules #b 41 § #.# [002] 41 SEBI Substantial Acquisition 41 Roth IRA conversions 41 tax 41 Code § #-# [001] 41 Ordinary Dividends 41 undeducted contribution 41 Renewable Energy Credits 41 RC #.# B [002] 41 Articles L.# 1 41 Coverdell Education 41 securitized accounts receivable 41 FDAAA 41 Earned Income Credit 41 CSRS Offset 41 Wire Wager 41 # et seq 41 Prompt Payment Act 41 Cheneys owed 41 ticker symbols NASDAQ BOBJ 41 See TCA § 41 nonspouse beneficiary 41 Customs Tariff Act 41 Section #-#-# [005] 41 Preferential Issues 41 RRSP withdrawals 41 FICA taxes 41 Professions Code section 41 sole proprietorships partnerships 41 Subchapter S corporation 41 FASB Statement 41 § #-#.# [004] 41 IIRIRA 41 retroactive reinstatement 41 NOL carryforward 41 withholdable payment 41 Corporations Act 41 NDCC ch 41 Article XII 41 RCW #.#A.# 40 RCW #.#.# [002] 40 ARS § #-# [002] 40 See INA § 40 Ohio Revised Code 40 Section #-#-# [007] 40 undeducted 40 alternate payee 40 shall construe subsection 40 Restatement Third 40 de minimis exemption 40 mandatorily redeemable 40 Nasdaq Listing Rule 40 settlor 40 Multilateral Instrument 40 Job Creation Act 40 See USSG § #B#.# 40 spousal IRA 40 Paperwork Reduction Act 40 Accounting Standards Codification 40 c 40 Ark. R. Crim 40 NGER Act 40 FCRA 40 Tax Deduction 40 KAR #:# 40 AJCA 40 Minn. Stat 40 CurrencyShares Trusts 40 FAS#R 40 § #.#-# et seq 40 CUSIP # [003] 40 exemption 40 NEGT 40 Qualified Intermediary QI 40 www.irs.gov 40 Sec. 40 Act EESA 40 theSecurities Exchange 40 Rule 2a 7 40 donee 40 section #D 40 HIRE Act 40 ticker EKTAb 40 Flow Through SIFT 40 FSP FAS #-# 40 Rule #c 40 § #-#.# [002] 40 Qualified Intermediary 40 Fam. Code § 40 extent loss carryforwards 40 Recovery Rebate Credit 40 Private Securities LitigationReform Act 40 nonresident alien 40 Anders v. 40 Handbook Section 40 b Disclosure SmallcapInsights.com 40 IRS Form #X 40 nonqualified 40 CFR § 40 complying superannuation 40 La.Code Civ.P. art 40 Deduction 40 ad valorem taxation 40 RC #.# [002] 40 Subtitle VII Part 40 Rule #d 40 CRCP 40 Unemployment Insurance Reauthorization 40 Anti Kickback Statute 40 Employee Retirement Income 40 UPMIFA 40 SR ISE 40 LTCG 40 wv ` 40 USC #d 40 Subsections 40 Va. Code § 40 unconsolidated investees 40 qualified donees 40 REMIC 40 Pa. Code § 40 loss carryforward 40 section #E [001] 40 Alternative Motor Vehicle 40 OCGA § #-#-# [001] 40 Reg. S 40 FHSA 40 USC #a [001] 40 Uniform Fraudulent Transfer 40 Restated Articles 40 § #a [001] 40 Embedded Derivatives 40 Exchangeable Senior 40 Wajciechowski 40 applies prospectively 40 #C #CCC 40 indentures governing 40 Private SecuritiesLitigation Reform Act 40 § #E 40 Civil Code § 40 #-#.# [026] 40 Itemized Deductions 40 NGER 40 La. RS #:# [001] 40 RRSP contribution room 40 Political Parties Order 40 OSH Act 40 TILA 40 Patient Protection 40 QPRT 40 taxexempt 40 Form #X Amended 40 Bombay Tenancy 40 § #.#-# [001] 40 CHAMPVA 40 subparagraphs 40 IRA withdrawals 40 Chartered Accountants Handbook 40 sole proprietorship partnership 40 presentence conduct 40 - NeDEFENDERS 40 Stock Incentive Plan 40 Commodity Futures Modernization Act 40 Business Combinations 40 NJSA #:# [002] 40 section #A.# [002] 40 Siljander Amendment 40 CICA issued 40 § #.#.# [002] 40 UPREIT 40 KSA #-# [002] 40 ILCS #/#-# [001] 40 CFR § § #.# [001] 40 Exempt Exempt Tax 40 materiality threshold 40 symbol IHP 40 Sentencing Guidelines Manual 40 Rangel shortchanging 40 NCAA bylaw #.#.#.# 40 NAREIT definition 40 Servicemembers Civil Relief 40 SEBI DIP Guidelines 40 Schedule EIC 40 adopted CICA Handbook 40 Arizona Revised Statute 40 OPEB expense 40 equitable subordination 40 AASB 40 credit carryforwards 40 promulgated thereunder 40 Individual Retirement Accounts 40 Section #AA [001] 40 Qualified Intermediaries 40 EPIRA 40 e xcept 40 See ARS § 40 Batas Pambansa Blg 40 NJSA 2A #A 40 Term Securitization 40 Form #NR 40 Limitation Act 40 § #-# [004] 40 #.# subds [001] 40 b 40 et seq 40 MHPAEA 40 CICA Handbook section 40 looking statementswithin 40 FLSA 40 PL #-# [002] 40 Title XVII 40 Regulation SK 40 Employees Provident Funds 40 AIM Rules 40 - Loss [020] 39 grantor retained annuity 39 NJSA #:#-# [001] 39 NJSA #:#-#.# [001] 39 allocable 39 deductible donations 39 NJSA #A :# 39 § #-#-# [008] 39 Export Enhancement 39 OCGA § #-#-# [006] 39 NRS #.# [001] 39 Federal Trademark Dilution 39 AEIs 39 unrealized appreciation 39 QRMs 39 Stats. 39 Variable Interest Entities 39 CICA Handbook Section 39 § #-#.# [001] 39 FairTax 39 section #.# RSMo 39 Alternative Minimum Tax 39 Evidence Code 39 filing Form #X 39 NYSE Rule #A.# 39 Patient Self Determination 39 concessionally taxed 39 SCR #:#.# [002] 39 Benistar Plan 39 QDRO 39 Ala. R. Civ 39 NJSA #A 39 DTR #.#.# b 39 § #-#-# [006] 39 QPAM 39 Kiddie Tax 39 NYCRR #.# [001] 39 BCX Split Corp. 39 Gall v. 39 QSSP 39 Regulated Health Professions 39 Undistributed 39 PURPA 39 Act FCRA 39 Indenture governing 39 Remedies Code 39 EFCC Establishment 39 homestead farmstead 39 Stockholder Rights Plan 39 vphl Norwegian Securities 39 Nontaxable Income 39 #B.# [001] 39 Code § #.# [002] 39 intestacy 39 § #-#-# [003] 39 section #A.# [001] 39 MMSEA 39 § #b [002] 39 Section #b 39 trusts GRATs 39 Graham Leach Bliley 39 Line 9a 39 perpetual preferred 39 PUHCA 39 Matrimonial Property 39 Multiemployer Pension Plan 39 Lobbying Disclosure Act 39 symbol ACTL 39 farmstead exclusion 39 NUA 39 theSecurities Act 39 Equity Incentive Plan 39 iShares Funds 39 Worker Homeownership 39 cmt 39 Melissa Labant 39 USSG § #B#.# [002] 39 nondeductible IRAs 39 EITF #-#-# 39 Reproduced Record RR 39 THE CHICAGO TRIBUNE 39 junior subordinated debentures 39 CCCF Act 39 Evid. Code § 39 UNITED STATES SECURITIES ACT 39 Acquisition Regulation FAR 39 subsection h 39 No. #R 39 Civil Procedure Rule 39 Besunder 39 Solicitation Statement 39 MAGI 39 Compensation Fairness 39 FSA Handbook 39 Telephone Excise Tax Refund 39 exempt 39 § #b [001] 39 Stub Period 39 caption Item 1A 39 #.# subd [006] 39 #A #EZ 39 NCGS 39 Qualifying Therapeutic Discovery 39 KRS #.# [002] 39 Grantor Retained Annuity 39 Incentive Compensation Plan 39 § #.# [003] 39 USC § #k 39 Directors Disqualification 39 symbol FRT 39 shall construe 39 Hatch Waxman Act 39 ERISA preempts 39 Code § #A [002] 39 Lifetime Savings Accounts 39 CGAAP 39 USC § #c 39 FSIA 39 #-# CB 39 #l k 39 nonbankruptcy 39 disallow deductions 39 § #-#-# MCA 39 HIPAA Privacy Rule 39 Futures Ordinance 39 KSA #-# b 39 Idaho Code § 39 MCL #.# [002] 39 Articles Supplementary 39 Section #B [002] 39 depreciable property 39 symbol URE 39 WORLD ENTERTAINMENT NEWS NETWORK 39 FLPs 39 ADAAA 39 symbol FPTB 39 Nationality Act INA 39 ESPP 39 calculates FFO 39 Wyo. Stat 39 Westin Casuarina Las Vegas 39 adopted SFAS 39 Bayh Dole Act 39 statute 39 decedent estate 39 IC § #-# 39 ERISA fiduciary 39 FHLBank System 39 SIMPLEs 39 symbol AVXL 39 CREBs 39 Act of# 39 Products Declare Monthly 39 Contribution Limits 39 NRPT 39 LLCs 39 allowable deductions 39 indenture 39 ASPPA 39 Bankruptcy Procedure 39 Dividend Reinvestment 39 § #a [003] 39 Indenture dated 39 hoc disclosure 39 symbol WTWO 39 disqualifying dispositions 39 subsections 39 Rule #:#-# [002] 39 Anti Injunction 39 NAREIT FFO 39 Hardwoods USLP 39 NJSA #:# [001] 39 SFAS No.# 39 Bankruptcy Reform Act 39 CDSOA 39 PSLR Act 39 GST HST 39 See Restatement Second 39 Excise Tax Act 39 Indentures 39 USC § #a [003] 39 La. RS #:# [002] 39 USSG § 39 FIN #R 39 QT Financing 39 recordkeeping requirements 38 Tax Credits 38 § #-#-# b [002] 38 arbitrage rebate 38 FSMA 38 #CFR 38 Project BioShield Act 38 Evid. Code § § 38 Celotex Corp. v. Catrett 38 Issue preclusion 38 INA § 38 ticker symbol EOG 38 NQDC 38 Tort Claims Act 38 ICSID Convention 38 Motor Vehicle Ordinance 38 subsidiary Fieldstone Mortgage 38 subsec 38 Employees Pay Comparability 38 ACCOUNTING STANDARDS 38 Kemp Kasten 38 Homestead Exclusion 38 Long Term Incentive Plan 38 Subtitle C 38 Unruh Civil Rights 38 Rodenticide Act FIFRA 38 Citi Reset Instalments 38 Administrative Code 38 SEP IRAs 38 OFLA 38 Nontaxable 38 RS #:# [001] 38 transferor 38 noncontrolling interest 38 revocable trusts 38 IETU 38 section #WB 38 ILSA 38 Chartered Accountants CICA Handbook 38 IRA rollovers 38 Securities Act 38 RC #.# B [001] 38 RSA #:# [002] 38 CSR #-#.# 38 IRCP 38 Immtech clinical trials 38 Deceptive Trade Practices 38 R. #:#-# 38 Private Securities Litigation 38 Federal Torts Claim 38 id. § 38 carryback provision 38 Note Indenture 38 Florida Statute #.# [001] 38 Continued Dumping 38 hereof shall 38 Due Process Clause 38 Toreador intends 38 Activity Tax Simplification 38 Convertible Preferred 38 Professions Code 38 regarding Anviron 38 Windfall Elimination Provision 38 Gain Tax Worksheet 38 FFDCA 38 FTC Telemarketing Sales 38 FAR #.# 38 Federal Meat Inspection 38 p rior 38 #C# [008] 38 Minimum Wage Act 38 de minimis exception 38 OCGA § #-#-# [002] 38 InnSuites Hotels 38 Derivative instruments 38 promulgated pursuant 38 SEBI Disclosure 38 Cumulative Convertible Preferred Stock 38 Uniform Controlled Substances Act 38 Legal Profession Act 38 Non Controlling Interests 38 FFO Measures 38 § #c 38 Extends 38 unvested restricted stock 38 trustor 38 WAC #-#-# 38 indexation allowance 38 b WallstreetStockReview.com 38 homestead deduction 38 Transactions MI 38 Charitable Remainder Trusts 38 Restatement § 38 recodified 38 deductor 38 Hindu Undivided Families 38 UGMA