Internal Revenue Cumulative BulletinDepartment of the Treasury, Internal Revenue Service, 1974 |
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1.–5. rezultāts no 75.
7. lappuse
... shareholder in a divisive section 368 ( a ) ( 1 ) ( D ) reorganization . Rev . Rul , 74 - 101 Advice has been requested whether the provisions of section 47 of the Internal Revenue Code of 1954 result in a recapture of previously ...
... shareholder in a divisive section 368 ( a ) ( 1 ) ( D ) reorganization . Rev . Rul , 74 - 101 Advice has been requested whether the provisions of section 47 of the Internal Revenue Code of 1954 result in a recapture of previously ...
8. lappuse
... shareholder . Thus , X , after the reately upon receiving the Y and Z such trade or business as section 38 organizations was not the owner of a stock , X distributed all of the shares property and the taxpayer retains a substantial ...
... shareholder . Thus , X , after the reately upon receiving the Y and Z such trade or business as section 38 organizations was not the owner of a stock , X distributed all of the shares property and the taxpayer retains a substantial ...
14. lappuse
... shareholders . Ruls . 62 - 16 and 67 - 284 modified . This is in addition to the other taxes imposed on corporations under subRev . Rul . 74 - 13 title A , chapter 1 . Section 531 comes The Internal Revenue Service will within the ambit ...
... shareholders . Ruls . 62 - 16 and 67 - 284 modified . This is in addition to the other taxes imposed on corporations under subRev . Rul . 74 - 13 title A , chapter 1 . Section 531 comes The Internal Revenue Service will within the ambit ...
50. lappuse
... shareholders for redemption of bonds held by the shareholders because the premiums paid were unreasonable in amount . The case did not involve convertible bonds . The Service will continue to follow the Haskel Engineering & Supply Co ...
... shareholders for redemption of bonds held by the shareholders because the premiums paid were unreasonable in amount . The case did not involve convertible bonds . The Service will continue to follow the Haskel Engineering & Supply Co ...
66. lappuse
... shareholder , or spouse has electing small business corporation , a not been issued a notice of deficiency consent of each person who is a ( as described in section 6212 ( a ) ) with shareholder during any taxable year respect to such ...
... shareholder , or spouse has electing small business corporation , a not been issued a notice of deficiency consent of each person who is a ( as described in section 6212 ( a ) ) with shareholder during any taxable year respect to such ...
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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...