Internal Revenue Cumulative BulletinDepartment of the Treasury, Internal Revenue Service |
No grāmatas satura
1.–5. rezultāts no 6.
11. lappuse
... subsidiaries . The portion of consolidated unused in- vestment credit of an affiliated group filing a consolidated return , attributable to the common parent's two new wholly owned subsidiaries , may be carried back to the par- ent's ...
... subsidiaries . The portion of consolidated unused in- vestment credit of an affiliated group filing a consolidated return , attributable to the common parent's two new wholly owned subsidiaries , may be carried back to the par- ent's ...
12. lappuse
... subsidiaries , may be carried back to the par- ent's separate return for a year in which the subsidiaries were not in existence but may not be carried back to any other member of the group . §1.1502-79 . ( Sec . 1502 , '54 Code . ) Rev ...
... subsidiaries , may be carried back to the par- ent's separate return for a year in which the subsidiaries were not in existence but may not be carried back to any other member of the group . §1.1502-79 . ( Sec . 1502 , '54 Code . ) Rev ...
17. lappuse
... subsidiaries ; chain or group election . A domestic corporation can make a chain or group election under section 963 of the Code for the purpose of computing under section 902 the earnings and profits of its two controlled foreign ...
... subsidiaries ; chain or group election . A domestic corporation can make a chain or group election under section 963 of the Code for the purpose of computing under section 902 the earnings and profits of its two controlled foreign ...
21. lappuse
... subsidiaries . The portion of consolidated unused in- vestment credit of an affiliated group filing a consolidated return , attributable to the common parent's two new wholly owned subsidiaries , may be carried back to the par- ent's ...
... subsidiaries . The portion of consolidated unused in- vestment credit of an affiliated group filing a consolidated return , attributable to the common parent's two new wholly owned subsidiaries , may be carried back to the par- ent's ...
23. lappuse
... 301.6602-1 , 301.6611-1 , 301.7426-1 . ( Secs . 6332 , 6601 , 6602 , 6611 , 6621 , 7426 ; '54 Code . ) Rev. Rul . 75-58 , 1975-8 I.R.B. 24 . 24 Partnerships Partnerships 362.40 Classification ; arrangement among subsidiaries . 360.40.
... 301.6602-1 , 301.6611-1 , 301.7426-1 . ( Secs . 6332 , 6601 , 6602 , 6611 , 6621 , 7426 ; '54 Code . ) Rev. Rul . 75-58 , 1975-8 I.R.B. 24 . 24 Partnerships Partnerships 362.40 Classification ; arrangement among subsidiaries . 360.40.
Citi izdevumi - Skatīt visu
Bieži izmantoti vārdi un frāzes
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