Tax Revision Compendium, 86-1, November 16, 1959 |
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Bieži izmantoti vārdi un frāzes
activities allocated amount applied assets average basis bracket built-in flexibility capital gains cash commercial banks Committee Congress cooperative corporate income tax corporate tax cost credit union debt deduction distribution dollar economic effect equity exempt farmers Federal income tax foreign tax funds Government gross income growth increase individual institutions insurance companies interest Internal Revenue Code investment income legislation limited loan associations loss margins ment million municipal bonds mutual companies mutual savings banks net margins operations ordinary income organizations paid partnership patronage dividends patronage refunds patrons payments percent period personal income policyholders premium present problem profits proposal provisions purchase purposes regulated investment companies reserves result retained earnings Revenue Act savings and loan share shareholders stockholders subchapter substantial surplus tax base tax law tax rates tax treatment tax-exempt taxable income taxpayer tion Treasury trust
Populāri fragmenti
1949. lappuse - ... organized and operated on a cooperative basis, (a) for the purpose of marketing the products of members or other producers, and turning back to them the proceeds of sales, less the necessary marketing expenses, on the basis of either the quantity or the value of the products furnished by them, or (b) for the purpose of purchasing supplies and equipment for the use of members or other persons, and turning over such supplies and equipment to them at actual cost, plus necessary expenses.
1767. lappuse - Domestic building and loan associations substantially all the business of which is confined to making loans to members; and cooperative banks without capital stock organized and operated for mutual purposes and without profit...
1949. lappuse - ... nor shall exemption be denied any such aasociation because there is accumulated and maintained by it a reserve required by State law or a reasonable reserve for any necessary purpose.
1949. lappuse - Farmers', fruit growers', or like associations organized and operated on a cooperative basis (a) for the purpose of marketing the products of members or other producers...
1668. lappuse - ... in respect of any one issuer to an amount not greater in value than 5 percent of the value of the total assets of the...
1950. lappuse - Allocations made after the close of the taxable year and on or before the 15th day of the 0th month following the close of such year shall be considered as made on the last day of such taxable year to the extent the allocations are attributable to income derived before the close of such year.
1712. lappuse - The taxable year of a partnership shall be determined as though the partnership were a taxpayer. A partnership may not change to, or adopt, a taxable year other than that of all its principal partners unless it establishes, to the satisfaction of the Secretary or his delegate, a business purpose therefor.
2089. lappuse - If a state chooses to go into the business of buying and selling commodities, its right to do so may be conceded so far as the Federal Constitution is concerned ; but the exercise of the right is not the performance of a governmental function, and must find its support in some authority apart from the police power.
2093. lappuse - It is contended that although the property or revenues of the States or their instrumentalities cannot be taxed nevertheless the income derived from State, county, and municipal securities can be taxed. But we think the same want of power to tax the property or revenues...
1928. lappuse - ... maintained by it a reserve required by State law or a reasonable reserve for any necessary purpose. Such an association may market the products of nonmembers in an amount the value of which does not exceed the value of the products marketed for members, and may purchase supplies and equipment for nonmembers in an amount the value of which does not exceed the value of the supplies and equipment purchased for members, provided the value of the purchases made for persons who are neither members...