Internal Revenue Cumulative Bulletin, 3. sējumsDepartment of the Treasury, Internal Revenue Service, 2001 |
No grāmatas satura
1.–5. rezultāts no 100.
31. lappuse
... filing the return for such taxable year ( not including extensions thereof ) . " . ( 2 ) EXTENSION OF TIME TO RETURN EXCESS CONTRIBU- TIONS . - Subparagraph ( C ) of section 530 ( d ) ( 4 ) ( relating to addi- 26 USC 530 . tional tax ...
... filing the return for such taxable year ( not including extensions thereof ) . " . ( 2 ) EXTENSION OF TIME TO RETURN EXCESS CONTRIBU- TIONS . - Subparagraph ( C ) of section 530 ( d ) ( 4 ) ( relating to addi- 26 USC 530 . tional tax ...
45. lappuse
... filing of the return required by section 6018 , or " ( 2 ) if- " ( A ) a petition for redetermination of a deficiency has been filed with the Tax Court within the time prescribed in section 6213 ( a ) , the expiration of 60 days after ...
... filing of the return required by section 6018 , or " ( 2 ) if- " ( A ) a petition for redetermination of a deficiency has been filed with the Tax Court within the time prescribed in section 6213 ( a ) , the expiration of 60 days after ...
55. lappuse
... filed . " . ( 3 ) TIME FOR FILING SECTION 6018 RETURNS.— ( A ) RETURNS RELATING TO LARGE TRANSFERS AT DEATH . - Subsection ( a ) of section 6075 is amended to read 26 USC 6075 . as follows : " ( a ) RETURNS RELATING TO LARGE TRANSFERS ...
... filed . " . ( 3 ) TIME FOR FILING SECTION 6018 RETURNS.— ( A ) RETURNS RELATING TO LARGE TRANSFERS AT DEATH . - Subsection ( a ) of section 6075 is amended to read 26 USC 6075 . as follows : " ( a ) RETURNS RELATING TO LARGE TRANSFERS ...
60. lappuse
... filed on a timely filed gift tax return for the calendar year in which the transfer was made or deemed to have been made pursuant to paragraph ( 4 ) or on such later date or dates as may be prescribed by the Secretary . " ( ii ) OTHER ...
... filed on a timely filed gift tax return for the calendar year in which the transfer was made or deemed to have been made pursuant to paragraph ( 4 ) or on such later date or dates as may be prescribed by the Secretary . " ( ii ) OTHER ...
62. lappuse
... FILED OR DEEMED ALLOCATION MADE . - If the allocation of the GST exemption to any transfers of property is made on a gift tax return filed on or before the date prescribed by section 6075 ( b ) for such transfer or is deemed to be made ...
... FILED OR DEEMED ALLOCATION MADE . - If the allocation of the GST exemption to any transfers of property is made on a gift tax return filed on or before the date prescribed by section 6075 ( b ) for such transfer or is deemed to be made ...
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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