General Explanation of the Tax Reform Act of 1976: (H.R. 10612, 94th Congress, Public Law 94-455)U.S. Government Printing Office, 1976 - 682 lappuses |
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1.–5. rezultāts no 100.
ix. lappuse
... Taxation. 8 . III . General Explanation of the Act - Continued I. Tax Treatment of Foreign Income - Continued 6 . 5. Amendments to the Foreign Tax Credit ( Secs . 1031-1037 ) . - Exclusion From Gross Income and From Gross Estate of ...
... Taxation. 8 . III . General Explanation of the Act - Continued I. Tax Treatment of Foreign Income - Continued 6 . 5. Amendments to the Foreign Tax Credit ( Secs . 1031-1037 ) . - Exclusion From Gross Income and From Gross Estate of ...
x. lappuse
... Estate Investment Trusts . Deficiency Dividend Procedure ( Sec . 1601 ) __ . Distributions of REIT Taxable Income After Close of Taxable Year ( Secs . 1604 and 1605 ) - 3. Property Held for Sale ( Sec . 1603 ) . 4. Failure to Meet ...
... Estate Investment Trusts . Deficiency Dividend Procedure ( Sec . 1601 ) __ . Distributions of REIT Taxable Income After Close of Taxable Year ( Secs . 1604 and 1605 ) - 3. Property Held for Sale ( Sec . 1603 ) . 4. Failure to Meet ...
xi. lappuse
... Estate Tax of Certain Real Property Devoted to Farming or Closely Held Business Use ( Sec . 2003 ) ___ Page 525 525 532 536 T. Generation - Skipping Transfers ( Sec . 2006 ) 7. Orphans ' Exclusion ( Sec . 2007 ) . 8 . 9 . Administrative ...
... Estate Tax of Certain Real Property Devoted to Farming or Closely Held Business Use ( Sec . 2003 ) ___ Page 525 525 532 536 T. Generation - Skipping Transfers ( Sec . 2006 ) 7. Orphans ' Exclusion ( Sec . 2007 ) . 8 . 9 . Administrative ...
1. lappuse
... tax laws by making it more efficient and strengthening taxpayers ' rights . Sixth , the Act makes a major revision in the estate and gift taxes . It reduces the estate and gift tax for small- and medium - sized estates and at the same ...
... tax laws by making it more efficient and strengthening taxpayers ' rights . Sixth , the Act makes a major revision in the estate and gift taxes . It reduces the estate and gift tax for small- and medium - sized estates and at the same ...
12. lappuse
... tax purposes . The Act also provides mandatory withholding of State and local income taxes for members of the Armed Forces . F. ESTATE AND GIFT TAX PROVISIONS The estate and gift tax provisions provide a comprehensive revision of these ...
... tax purposes . The Act also provides mandatory withholding of State and local income taxes for members of the Armed Forces . F. ESTATE AND GIFT TAX PROVISIONS The estate and gift tax provisions provide a comprehensive revision of these ...
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Act and sec Act provides activity addition adjusted gross income allocation allowed amends sec amount apply assessment assets attributable basis beginning after December beneficiary benefits capital gains Code computing Congress believed costs decedent December 31 depreciation determination DISC disclosure distribution dividend Effective date election employee estate tax exemption expenses Explanation of provision Federal filing film foreign corporation foreign tax credit gift tax income tax incurred individual interest Internal Revenue Service investment credit itemized deductions lease limited loan ment million in fiscal ordinary income paid partner partnership payment percent period prior law provision The Act purposes qualified real property Reasons for change recapture received reduced regulations REIT relating repeals respect retirement return information Revenue Adjustment Act Revenue effect shareholders spouse standard deduction Subparagraph tax liability taxable income taxable years beginning taxpayer tion trade or business transfer treated treatment trust U.S. tax United
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275. lappuse - ... possession of the United States; and ***** (3) If, in the case of such citizen, 50 per centum or more of his gross income (computed without the benefit of this section) for such period or such part thereof was derived from the active conduct of a trade or business within a possession of the United States either on his own account or as an employee or agent of another.
589. lappuse - ... intended to take effect in possession or enjoyment at or after his death, or of which he has at any time made a transfer, by trust or otherwise, under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death...
583. lappuse - For purposes of the tax imposed by section 2001, the value of the taxable estate shall, except as limited by subsections (b), (c), and (d), be determined by deducting from the value of the gross estate an amount equal to the value of any interest in property which passes or has passed from the decedent to his surviving spouse, but only to the extent that such interest is included in determining the value of the gross estate.
426. lappuse - ... 50 percent of the excess of net long-term capital gains over net short-term capital losses.
226. lappuse - If before the transfer it has been established to the satisfaction of the Commissioner that the transfer is not in pursuance of a plan having as one of its principal purposes the avoidance of Federal income taxes.
92. lappuse - ... with respect to a partner who sells or exchanges less than his entire interest in the partnership or with respect to a partner whose interest is reduced, but such partner's distributive share of items described in section 702 (a) shall be determined by taking into account his varying interests in the partnership during the taxable year.
380. lappuse - Extensive hearings followed before the House Committee on Ways and Means, and the Senate Committee on Finance.
457. lappuse - ... the determination of the amount of such rent depends in whole or in part on the income or profits derived by any person from the property leased (other than an amount based on a fixed percentage or percentages of receipts or sales).
299. lappuse - Property with respect to which a deduction for depletion is allowable under section 611 but not under section 613, and (4) All other remaining properties.
676. lappuse - At least 90 percent of Its gross Income Is derived from dividends, Interest, and gains from the sale or other disposition of stock or securities...