Internal Revenue Cumulative Bulletin, 2. izdevumsDepartment of the Treasury, Internal Revenue Service, 1978 |
No grāmatas satura
1.–5. rezultāts no 89.
16. lappuse
... shareholders of subchapter S corpora- tions seeking the benefit of a new jobs credit earned by the partnership , es- 1 1 This publication of the Treasury Deci- sion contains the complete text of the reg- ulations . The individual ...
... shareholders of subchapter S corpora- tions seeking the benefit of a new jobs credit earned by the partnership , es- 1 1 This publication of the Treasury Deci- sion contains the complete text of the reg- ulations . The individual ...
17. lappuse
... shareholder's limitation under sec- tion 53 ( a ) for the taxable year mul- tiplied by a fraction . The numerator of the fraction is the portion of the taxpayer's taxable income for the year attributable to the taxpayer's interest in ...
... shareholder's limitation under sec- tion 53 ( a ) for the taxable year mul- tiplied by a fraction . The numerator of the fraction is the portion of the taxpayer's taxable income for the year attributable to the taxpayer's interest in ...
19. lappuse
... shareholder ; and real estate taxes on the personal residence of the part- ner , beneficiary , or shareholder . For purposes of this section , in cases in which deductions are not itemized , the zero bracket amount is considered to be a ...
... shareholder ; and real estate taxes on the personal residence of the part- ner , beneficiary , or shareholder . For purposes of this section , in cases in which deductions are not itemized , the zero bracket amount is considered to be a ...
22. lappuse
... shareholders . In addition , each shareholder must treat as a capital gain preference item , his dis- tributive share of the corporation's net section 1201 gain less the taxes paid by the corporation under sections 56 and 1378 . A minor ...
... shareholders . In addition , each shareholder must treat as a capital gain preference item , his dis- tributive share of the corporation's net section 1201 gain less the taxes paid by the corporation under sections 56 and 1378 . A minor ...
43. lappuse
... shareholders , partici- pants , etc. ( referred to in this para- graph as the " distributees " ) . Where an item of tax preference of a conduit . entity is so apportioned to a distribu- tee , the item of tax preference retains its ...
... shareholders , partici- pants , etc. ( referred to in this para- graph as the " distributees " ) . Where an item of tax preference of a conduit . entity is so apportioned to a distribu- tee , the item of tax preference retains its ...
Citi izdevumi - Skatīt visu
Bieži izmantoti vārdi un frāzes
agency allowed amended amount annuity apply assets bank basis beneficiaries benefit bill capital gains carryback committee computed contributions corporation costs Court decedent decedent's December 31 deduction depreciation determined distribution dividend earned effect election employee ERISA estate tax excess excise tax exclusion exemption expenses fair market value federal income tax Federal Register filed foreign gross income income tax return individual interest Internal Revenue Code Internal Revenue Service investment issued items of tax liability meaning of section ment minimum tax operating loss organization paid paragraph participant payment percent period person ployee prior Proc pursuant qualified real property received relating respect retirement Revenue Ruling rules securities share shareholders spect subchapter subparagraph tax imposed tax preference taxable income taxable years beginning taxicab taxpayer tion trade or business transaction transfer Treasury treated United vides
Populāri fragmenti
367. lappuse - Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1954.
319. lappuse - ... or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over.
239. lappuse - The value of the property is the price at which such property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell, and both having reasonable knowledge of relevant facts.
221. 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 to sell and both having reasonable knowledge of relevant facts.
13. lappuse - ... 50 percent of the total value of the shares of all classes of stock of another corporation, then such person (or persons) shall be treated as in control of such other corporation.
248. lappuse - An educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on...
407. lappuse - In the case of an individual citizen of the United States who during any period of 18 consecutive months is present in a foreign country or countries during at least 510 full days in such period...
429. lappuse - Returns made on the basis of the calendar year shall be made on or before the 15th day of March following the close of the calendar year. Returns made on the basis of a fiscal year shall be made on or before the 15th day of the third month following the close of the fiscal year.
319. lappuse - person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
178. lappuse - common trust fund" means a fund maintained by a bank (as defined in section 104) — (1) exclusively for the collective investment and reinvestment of moneys contributed thereto by the bank in its capacity as a trustee, executor, administrator, or guardian...