Description of Possible Options to Increase RevenuesU.S. Government Printing Office, 1987 - 291 lappuses |
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1.–5. rezultāts no 35.
66. lappuse
... distribution chain with the fewest number of taxpayers provides for more efficient ad- ministration of the tax since there are fewer taxpayers for the In- ternal Revenue Service to monitor . 3. Collecting these excise taxes at a uniform ...
... distribution chain with the fewest number of taxpayers provides for more efficient ad- ministration of the tax since there are fewer taxpayers for the In- ternal Revenue Service to monitor . 3. Collecting these excise taxes at a uniform ...
118. lappuse
... distribution of plan benefits that is includible in income to the extent the distribution is not treated as a return of the employee's investment in the con- tract under the normal basis recovery rules . Arguments for the proposal Pros ...
... distribution of plan benefits that is includible in income to the extent the distribution is not treated as a return of the employee's investment in the con- tract under the normal basis recovery rules . Arguments for the proposal Pros ...
119. lappuse
... distributions , then an employee may not have a source of funds in the case of a medical or other emergency . 2. In the case of a contributory retirement plan , the absence of a favorable loan provision may discourage retirement saving ...
... distributions , then an employee may not have a source of funds in the case of a medical or other emergency . 2. In the case of a contributory retirement plan , the absence of a favorable loan provision may discourage retirement saving ...
140. lappuse
... distribution is during the portion of the fiscal year fol- lowing the close of the calendar year . Such deferral also may occur where the cooperative has a calen- dar year as a taxable year , but receives deductions for patronage ...
... distribution is during the portion of the fiscal year fol- lowing the close of the calendar year . Such deferral also may occur where the cooperative has a calen- dar year as a taxable year , but receives deductions for patronage ...
141. lappuse
... distribute sufficient amounts to avoid paying tax , or to the extent that cooperatives actually pay tax , the amount of the cooperative's capital is diminished and would need to be replaced from other sources . This may be undesirable ...
... distribute sufficient amounts to avoid paying tax , or to the extent that cooperatives actually pay tax , the amount of the cooperative's capital is diminished and would need to be replaced from other sources . This may be undesirable ...
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Bieži izmantoti vārdi un frāzes
$50 million alcohol fuels allocation allowed alternative minimum tax amount apply assets basis billions of dollars cafeteria plan capital cash cents per gallon Cons Arguments consolidated return corporate level costs crude oil debt deferred distribution earnings and profits economic employees employer-provided equity ESOP estate tax excess excise tax exempt expenses Federal fees fuels taxes Gain of less gasoline gross group-term life insurance imposed income tax increase individual inside buildup insurance companies interest Internal Revenue Service itemized deductions Law Under present less than $50 LIFO loans loss motor fuels paid partners payments percent percentage petroleum Possible Proposals preferred stock Present Law proposal Pros Pros and Cons purchase reduce Repeal Revenue Effect Fiscal rules shareholders subsidiary tax benefits tax credit tax liability tax purposes Tax Reform tax-exempt taxable income taxpayers tion transfers treated treatment Trust Fund U.S. tax wages
Populāri fragmenti
122. lappuse - States, the construction of which is initiated before promulgation of standards and regulations under this section; (3) "public vessel" means a vessel owned or bareboat chartered and operated by the United States, by a State or political subdivision thereof, or by a foreign nation, except when such vessel is engaged in commerce; (4) "United States...
240. lappuse - No gain or loss shall be recognized on the exchange of property held for productive use in a trade or business or for investment...
42. lappuse - Extensive hearings followed before the House Committee on Ways and Means, and the Senate Committee on Finance.
240. lappuse - Under section 1031 (a), no gain or loss is recognized if property held for productive use in trade or business or for investment is exchanged solely for property of a like kind to be held either for productive use in trade or business or for investment.
93. lappuse - For purposes of this subsection, the term "personal interest" means any interest allowable as a deduction under this chapter other than— (A) interest paid or accrued on indebtedness incurred or continued in connection with the conduct of a trade or business...
156. lappuse - A special rule limits the use of passive activity losses and credits against portfolio income in the case of closely held corporations.
246. lappuse - An activity generally is treated as passive if the taxpayer does not materially participate in it. A taxpayer is treated as materially participating in an activity only if the taxpayer is involved in the operations of the activity on a basis which is regular, continuous, and substantial.
240. lappuse - The basis reduction first is applied to: (1) property that is similar or related in service or use to the converted property, then (2) to other depreciable property, then (3) to other property.
146. lappuse - Good will has been denned as the probability that "old customers will resort to the old place" without contractual compulsion. Brooks v. CIR, 36 TC 1128, 1133 (1961). The Tax Court was not satisfied that this good will of the partnership was solely due to Mr. Karan's own personal qualifications. This Court will give primary consideration to the conclusions drawn by...
216. lappuse - ... has been designated by the Secretary of State as a country that...