Internal Revenue Bulletin: Cumulative bulletin, 1. daļaU.S. Government Printing Office, 1966 A consolidation of all items of a permanent nature published in the weekly Internal revenue bulletin, ISSN 0020-5761, as well as a cumulative list of announcements relating to decisions of the Tax Court. |
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amended amount annuity assets basis benefit bill bill amends calendar chapter cigars and cigarettes claim computed contract December 31 determined distribution district director dividends earnings effect election employee estate tax estimated tax exceed excess excise tax Federal income tax filed fiscal foreign Form gift tax graduated withholding gross income Income Tax Regulations individual Internal Revenue Code Internal Revenue Service itemized deductions loss manufacturer March 31 MARRIED COUPLE ment month operating organization overwithholding paid paragraph payment percent period person premium prescribed purposes qualify received refund relating requested respect Revenue Procedure Revenue Ruling sale or exchange section 483 section 501 self-employment shareholders standard deduction SUBCHAPTER subparagraph Subpart sugar tax imposed tax liability tax return taxable income taxpayer tion total unstated interest trade or business Treasury trust underwithholding United wine withholding allowances withholding exemption
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379. lappuse - (14) (A) Credit unions without capital stock organized and operated for mutual purposes and without profit. (B) Corporations or associations without capital stock organized before September 1,1957. and operated for mutual purposes and without profit for the purpose of providing reserve funds for, and insurance of shares or deposits in—- (i) domestic building and loan associations,
238. lappuse - SEC. 3121. DEFINITIONS. (a) WAGES.—For purposes of this chapter, the term "wages" means all remuneration for employment, including the cash value of all remuneration paid in any medium other than cash ; except that such term shall not include— (5) Any payment made to, or on behalf of, an employee or his
69. lappuse - of the Code provides that in general no gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization are, in pursuance of a plan of reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization. The
69. lappuse - of the Code provides that the term "reorganization" includes the acquisition by one corporation, in exchange solely for all or a part of its voting stock, of stock of another corporation if, immediately after the acquisition, the acquiring corporation has control of such other corporation (whether or not such acquiring corporation had control immediately before the acquisition).
406. lappuse - purposes of paragraph (2), an employee shall on any day be considered— (A) as not married, if (i) he is legally separated from his spouse under a decree of divorce or separate maintenance, or (ii) either he or his spouse is, or on any preceding day within the calendar year was, a nonresident alien ; or
425. lappuse - one or more consecutive distributions of money made by the corporation after the close of a taxable year and on or before the 15th day of the fourth month following the close of the taxable year were substantially the same in amount as the undistributed taxable income of such corporation for such year, or
424. lappuse - to the 15th day of the third month following the close of the taxable year shall be treated as referring to the 15th day of the fourth month following the close of the taxable year. (5) The statutory period for the assessment of any deficiency for any taxable year
240. lappuse - Samoa, a political subdivision of either or any instrumentality of any one or more of the foregoing which is wholly owned thereby, the Governor of Guam, the Governor of American Samoa, and each agent designated by either who makes a return pursuant to section 3125 shall be deemed a separate employer. ******* [Sec.
237. lappuse - Section 3121 (d) of the Federal Insurance Contributions Act provides, among other things, that the term ''employee" means any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee. The guides for determining whether, under such rules,
154. lappuse - The farmers' cooperatives exempt from taxation to the extent provided in subsection (a) are farmers', fruit growers', or like associations organized and operated on a cooperative basis (A) for the purpose of marketing the products of members or other producers, and turning back to them the proceeds