Internal Revenue Cumulative Bulletin

Pirmais vāks
Department of the Treasury, Internal Revenue Service, 1981

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424. lappuse - ... organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, and which does not participate in, or intervene in (including the publishing or...
347. lappuse - The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts.
440. lappuse - Is to promote such common interest and not to engage in a regular business of a kind ordinarily carried on for profit. It is an organization of the same general class as a chamber of commerce or board of trade. Thus, its activities should be directed to the improvement of business conditions of one or more lines of business as distinguished from the performance of particular services for Individual persons. An organization whose purpose is to engage in a regular business of a kind ordinarily carried...
479. lappuse - In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation of improvements, according to the peculiar conditions in each case...
481. lappuse - ... such disposal, by the owner thereof under any form or type of contract by virtue of which such owner retains an economic Interest In such timber, the difference between the amount realized from the disposal of such timber and the adjusted depletion basis thereof, shall be considered as though It were a gain or loss, as the case may be. on the sale of such timber.
168. lappuse - The transfers referred to in paragraph (c)(l) of this section are transfers of section 126 property in which the basis of the property in the hands of the transferee is determined by reference to its basis in the hands of the transferor by reason of the application of any of the following provisions : (i) Section 332 (relating to distributions in complete liquidation of an 80-percent-or-more controlled subsidiary corporation).
524. lappuse - In the case of a taxpayer engaged in a trade or business in which both personal services and capital are material income-producing factors...
424. lappuse - Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation...
475. lappuse - common trust fund" means a fund maintained by a bank (as defined in section 104) — (1) exclusively for the collective investment and reinvestment of moneys contributed thereto by the bank in its capacity as a trustee, executor, administrator, or guardian...
435. lappuse - Civic leagues or organizations not organized for profit but operated exclusively for the promotion of social welfare...

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