Internal Revenue Cumulative Bulletin, 3. sējumsDepartment of the Treasury, Internal Revenue Service, 2001 |
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1.–5. rezultāts no 100.
24. lappuse
... Secretary . " ( e ) SPECIAL RULES . - For purposes of this section- “ ( 1 ) AGGREGATION RULES . - All persons which are treated as a single employer under subsections ( a ) and ( b ) of section 52 shall be treated as a single taxpayer ...
... Secretary . " ( e ) SPECIAL RULES . - For purposes of this section- “ ( 1 ) AGGREGATION RULES . - All persons which are treated as a single employer under subsections ( a ) and ( b ) of section 52 shall be treated as a single taxpayer ...
46. lappuse
... Secretary ) of any estate , succession , legacy , or inheritance tax imposed by and actually paid to any foreign country , in respect of any property situated within such foreign country and included in the gross estate of a citizen or ...
... Secretary ) of any estate , succession , legacy , or inheritance tax imposed by and actually paid to any foreign country , in respect of any property situated within such foreign country and included in the gross estate of a citizen or ...
54. lappuse
... Secretary , such person shall in like manner make a return as to such property . " ( c ) INFORMATION REQUIRED TO BE FURNISHED . - The informa- tion specified in this subsection with respect to any property acquired from the decedent is ...
... Secretary , such person shall in like manner make a return as to such property . " ( c ) INFORMATION REQUIRED TO BE FURNISHED . - The informa- tion specified in this subsection with respect to any property acquired from the decedent is ...
62. lappuse
... Secretary . " ( C ) TIMING AND MANNER OF SEVERANCES . - A sever- ance pursuant to this paragraph may be made at any time . The Secretary shall prescribe by forms or regulations the manner in which the qualified severance shall be ...
... Secretary . " ( C ) TIMING AND MANNER OF SEVERANCES . - A sever- ance pursuant to this paragraph may be made at any time . The Secretary shall prescribe by forms or regulations the manner in which the qualified severance shall be ...
63. lappuse
... Secretary shall take into account all relevant circumstances , including evidence of intent contained in the trust instrument or instrument of transfer and such other factors as the Secretary deems relevant . For purposes of deter ...
... Secretary shall take into account all relevant circumstances , including evidence of intent contained in the trust instrument or instrument of transfer and such other factors as the Secretary deems relevant . For purposes of deter ...
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adjusted gross income AGREEMENT The conference allocation alternative minimum tax amended by adding amended by striking amended to read AMENDMENT The Senate annuity basis beginning after December beneficiary calendar child tax credit clause conference agreement follows corporation decedent's decedents dying December 31 deduction defined contribution plan defined in section determined distribution earned income effective date EFFECTIVE DATE.-The amendments elective deferrals eligible employer plan end the following estate tax exclusion GENERAL.-Section GENERAL.-The generation-skipping transfer tax gift tax income tax rate increase Internal Revenue Code itemized deductions joint return liability ment participant payment pension plan percent person plan amendment plan years beginning PRESENT LAW purposes qualified child rate bracket read as follows regular income tax repeal respect retirement plan rollover Roth IRA Secretary section 457 plan section shall apply Senate amendment Settlement Trust special rule subparagraph subsection tax-exempt taxable income taxable years beginning taxpayer tion Treasury treated