Internal Revenue Cumulative BulletinDepartment of the Treasury, Internal Revenue Service, 1974 |
No grāmatas satura
1.–5. rezultāts no 71.
5. lappuse
... acquired by the taxpayer after December 31 , 1961 , provided that the original use of such property commences with the taxpayer and commences after such date . Section 1 . 48 - 3 ( a ) ( 2 ) ( i ) of the regulations provides , in part ...
... acquired by the taxpayer after December 31 , 1961 , provided that the original use of such property commences with the taxpayer and commences after such date . Section 1 . 48 - 3 ( a ) ( 2 ) ( i ) of the regulations provides , in part ...
6. lappuse
... acquired a storage facility which is determined without regard which qualifies as " section 38 prop . to subchapter T ( section 1381 and erty . " The basis of the property was following ) . $ 30 , 000 , and it has a useful life of ...
... acquired a storage facility which is determined without regard which qualifies as " section 38 prop . to subchapter T ( section 1381 and erty . " The basis of the property was following ) . $ 30 , 000 , and it has a useful life of ...
7. lappuse
... acquired in 1971 by a taxpayer who was adjudicated bankrupt in 1972 , and sold in 1973 by the trustee who did not continue the taxpayer ' s business , was transferred in 1972 within the meaning of section 1 . 47 - 1 ( c ) ( 1 ) ( ii ) ...
... acquired in 1971 by a taxpayer who was adjudicated bankrupt in 1972 , and sold in 1973 by the trustee who did not continue the taxpayer ' s business , was transferred in 1972 within the meaning of section 1 . 47 - 1 ( c ) ( 1 ) ( ii ) ...
8. lappuse
... acquire the property ; section 38 property with respect to the section 38 property in the same trade income tax liability will increase taxpayer before the close of the use or business ) , section 1 . 47 - 3 ( f ) of the for the year of ...
... acquire the property ; section 38 property with respect to the section 38 property in the same trade income tax liability will increase taxpayer before the close of the use or business ) , section 1 . 47 - 3 ( f ) of the for the year of ...
9. lappuse
... acquire section 38 acquisition of section 38 property . the indebtedness shall be reduced by property , before the close of the useLater , the taxpayer reacquired the the excess of gain excluded from gross ful life of the property , is ...
... acquire section 38 acquisition of section 38 property . the indebtedness shall be reduced by property , before the close of the useLater , the taxpayer reacquired the the excess of gain excluded from gross ful life of the property , is ...
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Accordingly acquired activities additional adjusted Advice allowed amended amount apply assets bank basis benefits bonds capital loss carried carryback circumstances compensation computing considered contract contributions corporation cost court death deduction depreciation described determined distribution dividends dollars earnings effect election employee engaged exchange excludable exempt expenses extent facts Federal income filed foreign funds gain grant gross income held holds imposed income tax incurred individual instant interest Internal Revenue Code investment issued liability limited ment method obligation operating option organization paid paragraph participants payment percent period person portion prior profits provides purchase pursuant qualify reason received regulations relating requested respect result rules securities separate shareholders shares situated Tax Regulations taxable taxpayer term tion transaction transfer treated trust United vides
Populāri fragmenti
355. lappuse - ... Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, and which does not...
15. lappuse - partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term "partner" includes a member in such a syndicate, group, pool, joint venture, or organization.
26. lappuse - Income includes periodic payments (whether or not made at regular Intervals) received after such decree in discharge of (or attributable to property transferred. In trust or otherwise, In discharge of) a legal obligation which, because of the marital or family relationship, IB Imposed on or Incurred by the husband under the decree or under a written instrument incident to such divorce or separation.
228. lappuse - ... later. In the case of such a claim, the amount of the credit or refund may exceed the portion of the tax paid within the period provided in subsection (b)(2) or (c), whichever is applicable, to the extent of the amount of the overpayment attributable to such carryback.
293. lappuse - Generally such relationship exists when the person for whom services are performed has the right to control and direct the individual who performs the services, not only as to the result to be accomplished by the work but also as to the details and means by which that result is accomplished.
238. lappuse - No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization.
371. lappuse - immigrant" means every alien except an alien who is within one of the following classes of nonimmigrant aliens — ******* (F) (i) an alien having a residence in a foreign country which he has no intention of abandoning, who is a bona fide student...
356. lappuse - That there might be no misunderstanding of the universality of this principle, it was expressly enacted, in 1867, that ' no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court.
146. lappuse - ... (2) in conformity with the rules and regulations, prevailing from time to time, of the Board of Governors of the Federal Reserve System pertaining to the collective investment of trust funds by national banks. (b) TAXATION OF COMMON TRUST FUNDS. — A common trust fund...
265. lappuse - In the case of a nonresident, by deducting from the value of that part of his gross estate which at the time of his death is situated in the United States...