The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1972 The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
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adjusted basis adjusted gross income amended by T.D. amortization amounts received annuity apply asset guideline class beginning after December beneficiary benefits calendar carryback certificate có có có Code computed contract corporation cost credit earned December 31 depreciation depreciation reserve described in section determined dividends election employee erty excess excluded from gross exempt expenses facility filing graph income tax individual Internal Revenue Code January joint return lease lessee lessor loss ment method paid paragraph payer payments percent period placed in service portion prop purchase purposes of section qualified investment real property tax regulations thereunder respect retirement income salvage value section 167 section 38 property section 72 special rules spect spouse standard deduction Stat Statutory provisions subdivision subparagraph subsection taken into account tax imposed taxable income taxable years beginning taxpayer tion trade or business treated unused credit vintage account weekly rate
Populāri fragmenti
567. lappuse - The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts.
534. lappuse - In the case of property held in trust, the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance with the pertinent provisions of the instrument creating the trust, or, in the absence of such provisions, on the basis of the trust income allocable to each.
208. lappuse - Interest on — (1) the obligations of a State, a Territory, or a possession of the United States, or any political subdivision of any of the foregoing, or of the District of Columbia ; 1 Sec.
412. lappuse - ... visual acuity is greater than 20/200 but is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees.
425. lappuse - The cost of incidental repairs which neither materially add to the value of the property nor appreciably prolong its life, but keep it in an ordinarily efficient operating condition, may be deducted as expense, provided the plant or property account is not increased by the amount of such expenditures.
321. lappuse - If such transfer is to the insured, to a partner of the Insured, to a partnership in which the Insured is a partner, or to a corporation in which the Insured Is a shareholder or officer. (b) Employees' death benefits — (1) General rule.
85. lappuse - Retirement income — (a) General rule. In the case of an individual who has received earned Income before the beginning >1.37 of the taxable year, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year...
573. lappuse - ... an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on...
410. lappuse - ... and, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer...
200. lappuse - In the case of a manufacturing, merchandising, or mining business, "gross income" means the total sales, less the cost of goods sold, plus any income from investments and from incidental or outside operations or sources.