Internal Revenue Cumulative BulletinDepartment of the Treasury, Internal Revenue Service |
No grāmatas satura
1.–5. rezultāts no 15.
8. lappuse
... gain or loss due to fluctuation in the value of foreign cur- rency is recognized ; however , if such funds are used to purchase noncurrent assets , the basis of the assets for income tax purposes is not adjusted for foreign currency ...
... gain or loss due to fluctuation in the value of foreign cur- rency is recognized ; however , if such funds are used to purchase noncurrent assets , the basis of the assets for income tax purposes is not adjusted for foreign currency ...
9. lappuse
... gain or loss due to fluctuation in the value of foreign cur- rency is recognized ; however , if such funds are used to purchase noncurrent assets , the basis of the assets for income tax purposes is not adjusted for foreign currency ...
... gain or loss due to fluctuation in the value of foreign cur- rency is recognized ; however , if such funds are used to purchase noncurrent assets , the basis of the assets for income tax purposes is not adjusted for foreign currency ...
10. lappuse
... gain under section 1231 ( a ) of the Code . ( Secs . 61 , 705 , 1231 ; '54 Code . ) F.C. McDougal , 62 T.C. 720 , Acq . , 1975- 10 I.R.B. 5 . 70.100 Returnable reels ; deposits forfeited . Returnable reels used by a manufacturer to ship ...
... gain under section 1231 ( a ) of the Code . ( Secs . 61 , 705 , 1231 ; '54 Code . ) F.C. McDougal , 62 T.C. 720 , Acq . , 1975- 10 I.R.B. 5 . 70.100 Returnable reels ; deposits forfeited . Returnable reels used by a manufacturer to ship ...
13. lappuse
... gain or loss recognized as a result of retain- ing the forfeited deposits is treated in ac- cordance with the provisions of section 1231 ( a ) , subject to recapture under section 1245. Rev. Rul . 58-77 revoked . §§1.1231-1 , 1.1245-1 ...
... gain or loss recognized as a result of retain- ing the forfeited deposits is treated in ac- cordance with the provisions of section 1231 ( a ) , subject to recapture under section 1245. Rev. Rul . 58-77 revoked . §§1.1231-1 , 1.1245-1 ...
15. lappuse
... gains and losses ; Reorganizations ; Sales or exchanges ) Exempt organizations General 188.50 Rulings ; public interest law firms . Procedures are described under which exempt public interest law firms may accept fees for their services ...
... gains and losses ; Reorganizations ; Sales or exchanges ) Exempt organizations General 188.50 Rulings ; public interest law firms . Procedures are described under which exempt public interest law firms may accept fees for their services ...
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54 Code accrual method affiliated group amending its returns amount bankruptcy beneficiary candidate or officeholder carried back carryback carrying charges incurred cash method charitable contribution charitable organization clude Commodity Credit Corporation Consolidated returns controlled foreign corporation corporation's Crop shares deducting the expenses depreciation determination letters domestic parent ductible employee employment seniority rights employment tax purposes Exempt organizations fair market value farmer-landlord feed lot operator financial conformity requirements foreign branch foreign tax credit gross income income tax incurred on machinery Index Digests interest law firm inventory Investment credit liability insurance policy LIFO loan lump-sum payment manufacturing method of accounting Namibian NLRB award Nonacq precluded from amending preferred stock Proc professional corporation provisions of section public interest law purchase Qualified export returns for open specific subject headings spect stock broker subsidiaries tax liability taxable status taxable year received taxpayer timber trust U.S. dollars wages for employment