Internal Revenue Cumulative BulletinDepartment of the Treasury, Internal Revenue Service, 1974 |
No grāmatas satura
1.–5. rezultāts no 84.
x. lappuse
... separate 18383 1937 - 2 , 244 Sales Tax Rulings Bulletins . 22647 1941 - 1 , 381 All rulings published after 1921 are 22682 1941 - 1 , 307 24617 1945 , 235 contained in the Internal Revenue 27440 Bulletin rather than in separate In1952 ...
... separate 18383 1937 - 2 , 244 Sales Tax Rulings Bulletins . 22647 1941 - 1 , 381 All rulings published after 1921 are 22682 1941 - 1 , 307 24617 1945 , 235 contained in the Internal Revenue 27440 Bulletin rather than in separate In1952 ...
15. lappuse
... separate campaign purposes . Available docu - ing returns are provided by section 6081 of the Code and extensions of entities for tax purposes . Regulations ments indicate that the organization under section 7701 set forth criteria was ...
... separate campaign purposes . Available docu - ing returns are provided by section 6081 of the Code and extensions of entities for tax purposes . Regulations ments indicate that the organization under section 7701 set forth criteria was ...
26. lappuse
... Separate Maintenance Payments the remaining two being independent instrument incident to such divorce 26 CFR 1 . 71 - 1 : Alimony and separate and unrelated individuals . The trust or separation . maintenance payments ; income to wife ...
... Separate Maintenance Payments the remaining two being independent instrument incident to such divorce 26 CFR 1 . 71 - 1 : Alimony and separate and unrelated individuals . The trust or separation . maintenance payments ; income to wife ...
27. lappuse
... separate maintenance ( or who is separated from her hus - band under a written separation agreement ) the amount of the income of any trust which such wife is en - titled to receive and which , except for this section , would be ...
... separate maintenance ( or who is separated from her hus - band under a written separation agreement ) the amount of the income of any trust which such wife is en - titled to receive and which , except for this section , would be ...
28. lappuse
... separate annuity discharged through the creation of a thereunder to the extent that trust contract for purposes of applying trust under a property settlement de - income of the current year is actually section 72 of the Code whether or ...
... separate annuity discharged through the creation of a thereunder to the extent that trust contract for purposes of applying trust under a property settlement de - income of the current year is actually section 72 of the Code whether or ...
Citi izdevumi - Skatīt visu
Bieži izmantoti vārdi un frāzes
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...