Internal Revenue Cumulative Bulletin, 3. sējumsDepartment of the Treasury, Internal Revenue Service, 2001 |
No grāmatas satura
1.–5. rezultāts no 100.
14. lappuse
... exceed the initial bracket amount ( as defined in section 1 ( i ) ( 1 ) ( B ) ) . " ( b ) LIMITATION BASED ON AMOUNT OF TAX . - The credit allowed by subsection ( a ) shall not exceed the excess ( if any ) of— “ ( 1 ) the sum of the ...
... exceed the initial bracket amount ( as defined in section 1 ( i ) ( 1 ) ( B ) ) . " ( b ) LIMITATION BASED ON AMOUNT OF TAX . - The credit allowed by subsection ( a ) shall not exceed the excess ( if any ) of— “ ( 1 ) the sum of the ...
17. lappuse
... exceed the excess of- " ( A ) the sum of the regular tax liability ( as defined in section 26 ( b ) ) plus the tax imposed by section 55 , over " ( B ) the sum of the credits allowable under this subpart ( other than this section ) and ...
... exceed the excess of- " ( A ) the sum of the regular tax liability ( as defined in section 26 ( b ) ) plus the tax imposed by section 55 , over " ( B ) the sum of the credits allowable under this subpart ( other than this section ) and ...
21. lappuse
... exceed the excess of- " ( A ) the sum of the regular tax liability ( as defined in section 26 ( b ) ) plus the tax imposed by section 55 , over " ( B ) the sum of the credits allowable under this subpart ( other than this section ) and ...
... exceed the excess of- " ( A ) the sum of the regular tax liability ( as defined in section 26 ( b ) ) plus the tax imposed by section 55 , over " ( B ) the sum of the credits allowable under this subpart ( other than this section ) and ...
22. lappuse
... exceed $ 150,000 . " ( c ) DEFINITIONS . - For purposes of this section- “ ( 1 ) QUALIFIED CHILD CARE EXPENDITURE.— " ( A ) IN GENERAL . - The term ' qualified child care expenditure ' means any amount paid or incurred- " ( i ) to ...
... exceed $ 150,000 . " ( c ) DEFINITIONS . - For purposes of this section- “ ( 1 ) QUALIFIED CHILD CARE EXPENDITURE.— " ( A ) IN GENERAL . - The term ' qualified child care expenditure ' means any amount paid or incurred- " ( i ) to ...
31. lappuse
... exceed " ( II ) the total amount of qualified education expenses ( after the application of clause ( i ) ) for such year , the taxpayer shall allocate such expenses among such distributions for purposes of determining the amount of the ...
... exceed " ( II ) the total amount of qualified education expenses ( after the application of clause ( i ) ) for such year , the taxpayer shall allocate such expenses among such distributions for purposes of determining the amount of the ...
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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