The Internal Revenue Code of 1954: Hearings Before the Committee on Finance, United States Senate, Eighty-third Congress, Second Session, on H.R. 8300, an Act to Revise the Internal Revenue Laws of the United States, 3. daļaU.S. Government Printing Office, 1954 - 2443 lappuses |
No grāmatas satura
1.–5. rezultāts no 100.
1226. lappuse
... Method of Accounting . Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right . Consolidated Returns for Subsequent Years . Elimination of 2 - percent Penalty on Consoli- dated Returns . Consolidated ...
... Method of Accounting . Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right . Consolidated Returns for Subsequent Years . Elimination of 2 - percent Penalty on Consoli- dated Returns . Consolidated ...
1228. lappuse
... method of com- puting net operating loss . It eliminates entirely the adjustment for tax - exempt interest received , and while it continues the adjustments for other items in the year giving rise to the loss , it does not require them ...
... method of com- puting net operating loss . It eliminates entirely the adjustment for tax - exempt interest received , and while it continues the adjustments for other items in the year giving rise to the loss , it does not require them ...
1231. lappuse
... clearly indicated , since Congress obviously did not intend such a result . It is suggested that the taxpayer be given an election to continue the method heretofore consistently followed in accruing INTERNAL REVENUE CODE OF 1954 1231.
... clearly indicated , since Congress obviously did not intend such a result . It is suggested that the taxpayer be given an election to continue the method heretofore consistently followed in accruing INTERNAL REVENUE CODE OF 1954 1231.
1232. lappuse
... method heretofore consistently followed in accruing real - property taxes . Section 481 — Adjustments required by changes in method of accounting Section 481 provides that " in computing the taxpayer's taxable income for any taxable ...
... method heretofore consistently followed in accruing real - property taxes . Section 481 — Adjustments required by changes in method of accounting Section 481 provides that " in computing the taxpayer's taxable income for any taxable ...
1234. lappuse
... method for allocation of consolidated income - tax liabilities among the various members of the group for earnings and profits purposes in the first consolidated return to be filed for a taxable year beginning after December 31 , 1953 ...
... method for allocation of consolidated income - tax liabilities among the various members of the group for earnings and profits purposes in the first consolidated return to be filed for a taxable year beginning after December 31 , 1953 ...
Bieži izmantoti vārdi un frāzes
allowed amendment amount apply April 14 arbitrage assets Association basis beneficiaries benefits bill bonds capital gain CHAIRMAN computed Congress consolidated returns cost December 31 deduction depreciation distribution dividends effect election eliminated employees enactment estate investment trust exchange exempt expenses Federal filed foreign gross income held corporation income tax income-tax industry interest Internal Revenue Code Internal Revenue Service inventory lease lessee lessor LIFO limitation liquidation loss Means Committee ment method mineral operating ordinary income paid partner partnership payments pension plan percent percentage depletion period permitted preferred stock present law profits proposed provisions publicly held purchase purposes quartzite real estate real estate investment real estate trusts real property real-estate received recommended respect result retail rule section 110 section 309 Senate Finance Committee shareholders shares short sale statement stockholders subchapter substantial taxable income taxation taxpayer tion transaction treatment United United States Senate
Populāri fragmenti
1222. lappuse - States, organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals...
1675. lappuse - The economic philosophy behind the clause empowering Congress to grant patents and copyrights is the conviction that encouragement of individual effort by personal gain is the best way to advance public welfare through the talents of authors and inventors in 'science and useful arts.
1214. lappuse - As used in this paragraph the term "gross income from the property" means the gross income from mining. The term "mining" as used herein shall be considered to include not merely the extraction of the ores or minerals from the ground but also the ordinary treatment processes normally applied by mine owners or operators in order to obtain the commercially marketable mineral product or products...
1691. lappuse - If property (as a result of its destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation, or the threat or imminence thereof...
1618. lappuse - States, upon or with respect to the accumulated profits of such foreign corporation from which such dividends were paid, which the amount of...
1248. lappuse - Indies, and which satisfies the following conditions: (1) if 95 percent or more of the gross income of such domestic corporation for the 3-year period immediately preceding the close of the taxable year (or for such part of such period...
1223. lappuse - The exemption from taxation of money or property devoted to charitable and other purposes is based upon the theory that the Government is compensated for the loss of revenue by its relief from financial burden which would otherwise have to be met by appropriations from public funds, and by the benefits resulting from the promotion of the general welfare.
1228. lappuse - In the case of a corporation, there shall be allowed as a deduction an amount equal to the following percentages of the amount received as dividends from a domestic corporation which is subject to taxation under this chapter...
1638. lappuse - ... if a petition for redetermination of a deficiency in such estate tax has been filed with the Tax Court within the time prescribed in...
1701. lappuse - Reversionary interests — (a) General rule. The grantor shall be treated as the owner of any portion of a trust in which he has a reversionary interest in either the corpus or the income therefrom if, as of the inception of that portion of the trust, the interest will or may reasonably be expected to take effect in possession or enjoyment within...