Internal Revenue Cumulative Bulletin, 3. sējumsDepartment of the Treasury, Internal Revenue Service, 2001 |
No grāmatas satura
1.–5. rezultāts no 42.
11. lappuse
... facilities . Sec . 422. Treatment of qualified public educational facility bonds as exempt facility bonds . Subtitle D - Other Provisions Sec . 431. Deduction for higher education expenses . TITLE V - ESTATE , GIFT , AND GENERATION ...
... facilities . Sec . 422. Treatment of qualified public educational facility bonds as exempt facility bonds . Subtitle D - Other Provisions Sec . 431. Deduction for higher education expenses . TITLE V - ESTATE , GIFT , AND GENERATION ...
22. lappuse
... facility of the taxpayer , " ( II ) with respect to which a deduction for depreciation ( or amortization in lieu of deprecia- tion ) is allowable , and " ( III ) which does not constitute part of the principal residence ( within the ...
... facility of the taxpayer , " ( II ) with respect to which a deduction for depreciation ( or amortization in lieu of deprecia- tion ) is allowable , and " ( III ) which does not constitute part of the principal residence ( within the ...
23. lappuse
... facility which is the principal residence ( within the meaning of section 121 ) of the oper- ator of the facility . " ( B ) SPECIAL RULES WITH RESPECT TO A TAXPAYER.- A facility shall not be treated as a qualified child care facility ...
... facility which is the principal residence ( within the meaning of section 121 ) of the oper- ator of the facility . " ( B ) SPECIAL RULES WITH RESPECT TO A TAXPAYER.- A facility shall not be treated as a qualified child care facility ...
24. lappuse
... facility as a qualified child care facility . " ( B ) CHANGE IN OWNERSHIP.— " ( i ) IN GENERAL . - Except as provided in clause ( ii ) , the disposition of a taxpayer's interest in a quali- fied child care facility with respect to which ...
... facility as a qualified child care facility . " ( B ) CHANGE IN OWNERSHIP.— " ( i ) IN GENERAL . - Except as provided in clause ( ii ) , the disposition of a taxpayer's interest in a quali- fied child care facility with respect to which ...
25. lappuse
... facility with respect to which a credit was allowed under section 45F , to the extent provided in section 45F ( f ) ( 1 ) . ” . ( c ) EFFECTIVE DATE . - The amendments made by this section Applicability . shall apply to taxable years ...
... facility with respect to which a credit was allowed under section 45F , to the extent provided in section 45F ( f ) ( 1 ) . ” . ( c ) EFFECTIVE DATE . - The amendments made by this section Applicability . shall apply to taxable years ...
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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