Internal Revenue Cumulative Bulletin, 2. izdevumsDepartment of the Treasury, Internal Revenue Service, 1978 |
No grāmatas satura
1.–5. rezultāts no 100.
iv. lappuse
... term is used to republish under the 1954 Code and regulations the same posi- tion published under the 1939 Code and regulations . The term is also used when it is desired to republish in a single ruling a series of situations , names ...
... term is used to republish under the 1954 Code and regulations the same posi- tion published under the 1939 Code and regulations . The term is also used when it is desired to republish in a single ruling a series of situations , names ...
8. lappuse
... term " United States " when used in a geographical sense includes only the States and the Dis- trict of Columbia . Held , the term " United States " as used in section 43 of the Code in- cludes only the States and the District of ...
... term " United States " when used in a geographical sense includes only the States and the Dis- trict of Columbia . Held , the term " United States " as used in section 43 of the Code in- cludes only the States and the District of ...
11. lappuse
... term " section 38 property " does not include property that is used pre- dominantly to furnish lodging or used predominantly in connection with the furnishing of lodging during the tax- able year . The term " lodging facility " includes ...
... term " section 38 property " does not include property that is used pre- dominantly to furnish lodging or used predominantly in connection with the furnishing of lodging during the tax- able year . The term " lodging facility " includes ...
13. lappuse
... term " trades or businesses that are under common con- trol " means any group of trades or businesses that is either a " parent- subsidiary group under common con- trol " as defined in paragraph ( c ) of this section , a " brother ...
... term " trades or businesses that are under common con- trol " means any group of trades or businesses that is either a " parent- subsidiary group under common con- trol " as defined in paragraph ( c ) of this section , a " brother ...
18. lappuse
... term capital mining the proportionate share of deductions not attributable to a specific activity ) : $ 80,000 ( c ) Computation of the amount of C's taxable income attributable to the interest in the partnership : Distributive share of ...
... term capital mining the proportionate share of deductions not attributable to a specific activity ) : $ 80,000 ( c ) Computation of the amount of C's taxable income attributable to the interest in the partnership : Distributive share of ...
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...