United States Congressional Serial Set, 13060-13064. sējumiU.S. Government Printing Office, 1974 |
No grāmatas satura
1.–5. rezultāts no 54.
vii. lappuse
... allocations ... 101 Allocation made on President's return . 101 Blech appraisal .. 103 Allocation by the Internal Revenue Service .. 105 Allocation by the staff_ 106 Allocation by Coopers & Lybrand- 107 5. Summary . 110 Part Three ...
... allocations ... 101 Allocation made on President's return . 101 Blech appraisal .. 103 Allocation by the Internal Revenue Service .. 105 Allocation by the staff_ 106 Allocation by Coopers & Lybrand- 107 5. Summary . 110 Part Three ...
5. lappuse
... allocation of basis between the property retained and the property sold and that a capital gain of $ 117,836 should have been reported . ( 3 ) The staff believes that the President is not allowed to defer recognition of his capital gain ...
... allocation of basis between the property retained and the property sold and that a capital gain of $ 117,836 should have been reported . ( 3 ) The staff believes that the President is not allowed to defer recognition of his capital gain ...
6. lappuse
... allocated to his daughter from the installment payment in 1972 ) as a capital gain in 1972 and the remainder of the gain in 1973 . On this basis , Mrs. Cox should also file an amended return and not include any of this gain for 1972 ...
... allocated to his daughter from the installment payment in 1972 ) as a capital gain in 1972 and the remainder of the gain in 1973 . On this basis , Mrs. Cox should also file an amended return and not include any of this gain for 1972 ...
8. lappuse
... allocated to his daughter from the installment payment in 1972 ) as a capital gain in 1972 and the remainder of the gain in 1973 . On this basis , Mrs. Cox should also file an amended return and not include any of this gain for 1972 ...
... allocated to his daughter from the installment payment in 1972 ) as a capital gain in 1972 and the remainder of the gain in 1973 . On this basis , Mrs. Cox should also file an amended return and not include any of this gain for 1972 ...
95. lappuse
... allocated to the portion of the property sold was exactly equal to the sales price , thus resulting in no gain or loss on the transaction . Because a number of questions have arisen with respect to this transaction , the staff made an ...
... allocated to the portion of the property sold was exactly equal to the sales price , thus resulting in no gain or loss on the transaction . Because a number of questions have arisen with respect to this transaction , the staff made an ...
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Abraham Lincoln Book acres additional allocation amount April 21 Archivist basis Bay Lane beach Blech boxes California Chattel Deed common law copy Cotton estate court dated December December 30 delivery depreciation determined discussed documents donor Ehrlichman employee Exhibit expenditures expenses fact fair market value files Frank DeMarco future interest gift of papers Government Improvements included incurred indicated intent Internal Revenue Service John Ehrlichman July 25 Kalmbach Key Biscayne letter lots March 27 Mary Livingston materials memorandum ment Morgan National Archives Nixon papers paid Patricia payment percent personal property portion pre-Presidential papers President Nixon Presidential Libraries Presidential papers purchase Ralph Newman REAL ESTATE APPRAISER restrictions retained Richard Richard Milhous Nixon Ritzel San Clemente property San Clemente residence second gift Secret Service Services Administration sold staff believes statement talked telephonically tax deduction tax return taxable income taxpayer telephonically with members told the staff United
Populāri fragmenti
134. lappuse - Expenses for production of income, in the case of an individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year — (1) For the production or collection of income; (2) For the management, conservation, or maintenance of property held for the production of income; or (3) In connection with the determination, collection, or refund of any tax § 1.212-1 Nontrade or nonbusiness expenses.
126. lappuse - Whether or not property is used by the taxpayer as his residence, and whether or not property is used by the taxpayer as his principal residence (in the case of a taxpayer using more than one property as a residence), depends upon all the facts and circumstances in each case, including the good faith of the taxpayer.
113. 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 sell and both having reasonable knowledge of relevant facts.
153. lappuse - For any expense for gifts, unless the taxpayer substantiates by adequate records or by sufficient evidence corroborating his own statement (A) the amount of such expense or other item, (B) the time and place of the travel, entertainment, amusement, recreation, or use of the facility, or...
44. lappuse - There shall be allowed as a deduction any charitable contribution (as defined in subsection (c)) payment of which is made within the taxable year. A charitable contribution shall be allowable as a deduction only if verified under regulations prescribed by the Secretary or his delegate.
336. lappuse - Notary Public In and For County, Texas THE STATE OF TEXAS COUNTY OF BEFORE ME, the undersigned authority, on this day personally appeared , known to me to be the person whose name is subscribed to the foregoing instrument, and acknowledged to me that he executed the same for the purposes and consideration therein expressed.
56. lappuse - There must be a donor competent to make the gift, a clear and unmistakable intention on his part to make it, a donee capable of taking the gift, a conveyance, assignment, or transfer sufficient to vest the legal title in the donee, without power of revocation at the will of the donor, and a relinquishment of dominion and control of the subject matter of the gift by delivery to the donee.
136. lappuse - Expenses, to be deductible under section 212, must be "ordinary and necessary". Thus, such expenses must be reasonable in amount and must bear a reasonable and proximate relation to the production or collection of taxable income or to the management, conservation, or maintenance of property held for the production of income.
33. lappuse - When the Administrator of General Services considers it to be in the public interest he may accept, for and in the name of the United States, land, buildings, and equipment offered as a gift to the United States for the purposes of creating a Presidential archival depository, and take title to the land, buildings, and equipment on -behalf of the United States...
473. lappuse - Papers, documents, or other historical materials accepted and deposited under section 2111 of this title and this section are subject to restrictions as to their availability and use stated in writing by the donors or depositors, including the restriction that they shall be kept in a Presidential archival depository. The restrictions shall be respected for the period stated, or until revoked or terminated by the donors or depositors or by persons legally qualified to act on their behalf.