Internal Revenue Cumulative BulletinDepartment of the Treasury, Internal Revenue Service |
No grāmatas satura
1.–5. rezultāts no 20.
8. lappuse
... taxpayer that made an approved change in reporting income from COD sales , representing 90 percent of its total sales , from the year of shipment to the year in which payment is received has not changed to a cash method of accounting ...
... taxpayer that made an approved change in reporting income from COD sales , representing 90 percent of its total sales , from the year of shipment to the year in which payment is received has not changed to a cash method of accounting ...
9. lappuse
... taxpayer acquired the assets of an unrelated corporation and allocated the purchase price for the accounts receiv ... taxpayers books . ( Sec . 1011 , '54 Code . ) Mark Bixby , 58 T.C. 757 , Acq . in result , 1975-12 I.R.B. 6 . 52.80 ...
... taxpayer acquired the assets of an unrelated corporation and allocated the purchase price for the accounts receiv ... taxpayers books . ( Sec . 1011 , '54 Code . ) Mark Bixby , 58 T.C. 757 , Acq . in result , 1975-12 I.R.B. 6 . 52.80 ...
10. lappuse
... taxpayer who rents a house to his brother for less than the fair market value and less than his total expenses attributable to the house may not deduct , under sections 162 and 212 of the Code , the interest , taxes , operating expenses ...
... taxpayer who rents a house to his brother for less than the fair market value and less than his total expenses attributable to the house may not deduct , under sections 162 and 212 of the Code , the interest , taxes , operating expenses ...
11. lappuse
... taxpayer is considered to have made a charitable contribution or be- comes entitled to a business expense deduc- tion at the same time and in the same amount as the income recognized . Taxpayer may be entitled to use the optional method ...
... taxpayer is considered to have made a charitable contribution or be- comes entitled to a business expense deduc- tion at the same time and in the same amount as the income recognized . Taxpayer may be entitled to use the optional method ...
12. lappuse
... taxpayers were sole sharehold- Corporations ers of a controlled foreign corporation for 1963 which was also a foreign personal hold- ing company in 1964 , 1965 , and 1967. For each of those years the corporation had an increase in its ...
... taxpayers were sole sharehold- Corporations ers of a controlled foreign corporation for 1963 which was also a foreign personal hold- ing company in 1964 , 1965 , and 1967. For each of those years the corporation had an increase in its ...
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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