Internal Revenue Cumulative Bulletin, 2. izdevumsDepartment of the Treasury, Internal Revenue Service, 1978 |
No grāmatas satura
1.–5. rezultāts no 55.
19. lappuse
... tax for tax preferences AGENCY : Internal Revenue Service , Treasury . ACTION : Final regulations . SUMMARY : This document pro- vides final regulations relating to the imposition of a minimum tax on tax preferences of both individuals ...
... tax for tax preferences AGENCY : Internal Revenue Service , Treasury . ACTION : Final regulations . SUMMARY : This document pro- vides final regulations relating to the imposition of a minimum tax on tax preferences of both individuals ...
20. lappuse
... Tax Reform Act of 1969 ( 83 Stat . 580 ) . On June 24 , 1971 , the Federal ... preference represent income which is either ( a ) not subject to current ... tax . IMPOSITION AND COMPUTATION OF MINIMUM TAX Section 1.56-1 of the regulations ...
... Tax Reform Act of 1969 ( 83 Stat . 580 ) . On June 24 , 1971 , the Federal ... preference represent income which is either ( a ) not subject to current ... tax . IMPOSITION AND COMPUTATION OF MINIMUM TAX Section 1.56-1 of the regulations ...
21. lappuse
... tax preference items , it is necessary to determine the amount of depreciation which would have been allowable if only the straight line method had been used . The final regulations add rules specifying the useful life to be used in ...
... tax preference items , it is necessary to determine the amount of depreciation which would have been allowable if only the straight line method had been used . The final regulations add rules specifying the useful life to be used in ...
22. lappuse
... tax base . MINIMUM TAX EXEMPTION Section 1.58-1 of the regulations sets forth rules concerning the mini- mum tax exemption . In general , a taxpayer's first $ 30,000 of items of tax preference is exempt from the mini- mum tax . A ...
... tax base . MINIMUM TAX EXEMPTION Section 1.58-1 of the regulations sets forth rules concerning the mini- mum tax exemption . In general , a taxpayer's first $ 30,000 of items of tax preference is exempt from the mini- mum tax . A ...
23. lappuse
... tax preference ( other than capital gains and stock options ) . Such items . of tax preference are taken into ac- count for minimum tax purposes only to the extent that they reduce the tax- payer's income tax on income derived from ...
... tax preference ( other than capital gains and stock options ) . Such items . of tax preference are taken into ac- count for minimum tax purposes only to the extent that they reduce the tax- payer's income tax on income derived from ...
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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...