§407. Certain employees of domestic subsidiaries engaged in business outside the United States — Inbound Citations
26 U.S.C. § 407
Cited by 2 provisions in release 119-102.
Citations to 26 U.S.C. § 407 as a whole
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(v) no amount described in subparagraph (A) received for service performed in work activities as defined in paragraph (4) or (7) of section 407(d) of the Social Security Act to which the taxpayer is assigned under any State program under part A of title IV of such Act shall be taken into account, but only to the extent such amount is subsidized under such State program, and
Citations to §407(d)(2)
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(i) Subsection (d)(23) does not apply to any transaction between a plan and a plan sponsor or its affiliates that involves the acquisition or sale of an employer security (as defined in section 407(d)(1) of the Employee Retirement Income Security Act of 1974) or the acquisition, sale, or lease of employer real property (as defined in section 407(d)(2) of such Act).