Study of the Overall State of the Federal Tax System and Recommendations for Simplification, Pursuant to Section 8022(3)(B) of the Internal Revenue Code of 1986, 3. sējumsU.S. Government Printing Office, 2001 - 251 lappuses |
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1.5. rezultāts no 35.
34. lappuse
... period ending more than 10 years from the date of such decree or instrument , but only to the extent that such installment payment for the taxable year of the wife ( or if more than one such installment payment for such taxable year is ...
... period ending more than 10 years from the date of such decree or instrument , but only to the extent that such installment payment for the taxable year of the wife ( or if more than one such installment payment for such taxable year is ...
35. lappuse
... period exceeded ten years from the date of the decree and , even then , the installment payment in any one year could qualify only to the extent that it did not exceed ten percent of the principal sum designated in the decree ...
... period exceeded ten years from the date of the decree and , even then , the installment payment in any one year could qualify only to the extent that it did not exceed ten percent of the principal sum designated in the decree ...
36. lappuse
... period was met , no more than ten percent of the principal sum could qualify as deductible alimony in any one year . An example taken from the 1942 regulations illustrates the operation of this rule . A divorce decree in 1940 provides ...
... period was met , no more than ten percent of the principal sum could qualify as deductible alimony in any one year . An example taken from the 1942 regulations illustrates the operation of this rule . A divorce decree in 1940 provides ...
38. lappuse
... period ( i.e. , more than ten years ) qualified as " periodic " ( because they exceeded ten years ) but were held not to be includable / deductible payments because the amount of the payments was calculated by subtracting the value of ...
... period ( i.e. , more than ten years ) qualified as " periodic " ( because they exceeded ten years ) but were held not to be includable / deductible payments because the amount of the payments was calculated by subtracting the value of ...
40. lappuse
... period , regardless of whether this conclusion was fairly justified by the underlying facts . No judge had the power to make an inquiry into the underlying facts with such terms . At the same time , an absolute obligation to pay ...
... period , regardless of whether this conclusion was fairly justified by the underlying facts . No judge had the power to make an inquiry into the underlying facts with such terms . At the same time , an absolute obligation to pay ...
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accompanying text agreement American Bar Endowment amount apply assignment-of-income doctrine basis cash payments child support child tax credits Comm'r Commissioner community property community-property compensation Congress considered context corporation current law death divorce decree earned income earned income credit EITC entity example excess benefit transaction excludable/nondeductible exempt activities exempt organizations federal tax gross income incident to divorce includable includable/deductible inclusion/deduction system income tax income-shifting individuals Internal Revenue Service inurement issue litigation marital unit married couple nondeductible ordinary income paid payee spouse payment stream payor payroll taxes post-separation private benefit private letter ruling proposed public benefit qualify as alimony received recipient redemption regulations result revenue separate maintenance payments Service Simplification subchapter support payments supra note Task Force tax consequences Tax Court tax law tax purposes tax system taxable taxpayers third party trade or business Treas Treasury UBIT provisions
Populāri fragmenti
32. lappuse - In the case of a wife who is divorced or legally separated from her husband under a decree of divorce or of separate maintenance, periodic payments (whether or not made at regular intervals) received subsequent to such decree...
21. lappuse - gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service ... of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income...
27. lappuse - ... fix, in terms of an amount of money or a portion of such income, as a sum which is payable for the support of minor children of such husband.
185. lappuse - ... organized and operated exclusively for the mutual benefit of their members, nor to any corporation or association organized and operated exclusively for religious, charitable, scientific, or educational purposes, no part of the net income of which inures to the benefit of any private stockholder or individual...
22. lappuse - ... in the interpretation of statutes levying taxes it is the established rule not to extend their provisions, by implication, beyond the clear import of the language used, or to enlarge their operations so as to embrace matters not specifically pointed out. In case of doubt they are construed most strongly against the Government, and in favor of the citizen.
65. lappuse - An individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
32. lappuse - For purposes of subsection (a), installment payments discharging a part of an obligation the principal sum of which Is, either in terms of money or property, specified in the decree, instrument, or agreement shall not be treated as periodic payments.
36. lappuse - Section 71 (a) applies only to payments made because of the family or marital relationship in recognition of the general obligation to support which is made specific by the decree, instrument, or agreement.
141. 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...
21. lappuse - That, subject only to such exemptions and deductions as are hereinafter allowed, the net income of a taxable person shall include gains, profits, and income...