Internal Revenue Cumulative Bulletin, 3. sējumsDepartment of the Treasury, Internal Revenue Service, 2001 |
No grāmatas satura
1.–5. rezultāts no 100.
14. lappuse
... INDIVIDUAL . - For purposes of this section , the term ' eligible individual ' means any individual other than— " ( 1 ) any estate or trust , " ( 2 ) any nonresident alien individual , and " ( 3 ) any individual with respect to whom a ...
... INDIVIDUAL . - For purposes of this section , the term ' eligible individual ' means any individual other than— " ( 1 ) any estate or trust , " ( 2 ) any nonresident alien individual , and " ( 3 ) any individual with respect to whom a ...
28. lappuse
... individual bears a relation- ship to the taxpayer described in this subparagraph if such individual is- " ( I ) a son , daughter , stepson , or stepdaughter , or a descendant of any such individual , " ( II ) a brother , sister ...
... individual bears a relation- ship to the taxpayer described in this subparagraph if such individual is- " ( I ) a son , daughter , stepson , or stepdaughter , or a descendant of any such individual , " ( II ) a brother , sister ...
31. lappuse
... individual for the taxable year shall be reduced- " ( I ) as provided in section 25A ( g ) ( 2 ) , and " ( II ) by the amount of such expenses which were taken into account in determining the credit allowed to the taxpayer or any other ...
... individual for the taxable year shall be reduced- " ( I ) as provided in section 25A ( g ) ( 2 ) , and " ( II ) by the amount of such expenses which were taken into account in determining the credit allowed to the taxpayer or any other ...
39. lappuse
... individual if the taxpayer or any other person elects to have section 25A apply with respect to such individual for such year . " ( B ) COORDINATION WITH EXCLUSIONS . - The total amount of qualified tuition and related expenses shall be ...
... individual if the taxpayer or any other person elects to have section 25A apply with respect to such individual for such year . " ( B ) COORDINATION WITH EXCLUSIONS . - The total amount of qualified tuition and related expenses shall be ...
40. lappuse
... INDIVIDUALS FILING SEPA- RATE RETURNS . - If the taxpayer is a married individual ( within the meaning of section 7703 ) , this section shall apply only if the taxpayer and the taxpayer's spouse file a joint return for the taxable year ...
... INDIVIDUALS FILING SEPA- RATE RETURNS . - If the taxpayer is a married individual ( within the meaning of section 7703 ) , this section shall apply only if the taxpayer and the taxpayer's spouse file a joint return for the taxable year ...
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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