General Revenue Revision. Hearings..., Eighty-fifth Congress, Second Session, on Topics Pertaining to the General Revision of the Internal Revenue Code, Pt. 2, 2. daļaU.S. Government Printing Office, 1958 - 1145 lappuses |
No grāmatas satura
1.–5. rezultāts no 100.
1369. lappuse
... earnings and when those earnings are realized , they represent a return of such cost and not a profit . The language of the tax court supports this view , namely , " ** when the pur- chaser of a business pays a price for goodwill , he ...
... earnings and when those earnings are realized , they represent a return of such cost and not a profit . The language of the tax court supports this view , namely , " ** when the pur- chaser of a business pays a price for goodwill , he ...
1371. lappuse
... earnings from the same activities carried on by it prior to the transfer . It seeks to avail itself of its loss carry forward against such earnings . If the attribution rules of section 318 were applicable to these facts , it would be ...
... earnings from the same activities carried on by it prior to the transfer . It seeks to avail itself of its loss carry forward against such earnings . If the attribution rules of section 318 were applicable to these facts , it would be ...
1372. lappuse
... earnings , cooperatives pay little or no tax on earnings . This permits co - ops to sell their products at lower prices , thereby gaining an increasing share of the market , but still leaving enough tax - free earnings to finance the ...
... earnings , cooperatives pay little or no tax on earnings . This permits co - ops to sell their products at lower prices , thereby gaining an increasing share of the market , but still leaving enough tax - free earnings to finance the ...
1407. lappuse
... earning capacity , was hurt and his earning capacity was reduced substantially . Many of these athletes have had abrupt endings to their athletic careers and they find themselves with no accumulation of earnings or with an ability to go ...
... earning capacity , was hurt and his earning capacity was reduced substantially . Many of these athletes have had abrupt endings to their athletic careers and they find themselves with no accumulation of earnings or with an ability to go ...
1430. lappuse
... earnings after taxes . Earnings of a corporation are subject to the corporation tax , and that portion of the earn- ings after tax which is not required for working capital of the business can be distributed to the owner in the form of ...
... earnings after taxes . Earnings of a corporation are subject to the corporation tax , and that portion of the earn- ings after tax which is not required for working capital of the business can be distributed to the owner in the form of ...
Bieži izmantoti vārdi un frāzes
allocated amended American amount assets basis benefit capital gains cash certificates CHAIRMAN co-op coal commercial banks competition Congress cooperative corporations cost credit unions dairy dealer decedent deduction depletion allowance deposits distribution earnings economic effect employees equity estate tax exemption expenses farm farmer cooperatives Federal income tax finance FORAND fuel funds Government grain gross income included increase individual industry interest Internal Revenue Code Internal Revenue Service investment KEOGH legislation loan associations loss marital deduction Means Committee ment million mining mutual savings banks National net margins oil shale operating organization paid patronage dividends patronage refunds patrons payment pension percent percentage depletion permitted plans preferred stock present president production profits proposed purchase received reserves retirement ROTH savings and loan self-employed Service small business statement stockholders Sylacauga synthetic fuels taxable income taxation taxpayer tion Treasury United
Populāri fragmenti
1385. lappuse - At the election of the taxpayer, expenditures paid or incurred during the taxable year for the purpose of ascertaining the existence, location, extent, or quality of any deposit of ore or other mineral...
1385. lappuse - In no case shall this section apply with respect to amounts paid or incurred for the purpose of ascertaining the existence, location, extent, or quality of any deposit of oil or gas.
1468. 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.
1479. lappuse - The amount of all Items of gross income In respect of a decedent which are not properly includible in respect of the taxable period in which falls the date of his death...
1732. lappuse - Every credit union is a cooperative institution organized "for the purpose of promoting thrift among its members and creating a source of credit for provident or productive purposes.
1897. lappuse - For purposes of this subchapter shares of stock owned and held by a nonresident not a citizen of the United States shall be deemed property within the United States only if issued by a domestic corporation.
1411. lappuse - In the case of oil and gas wells the allowance for depletion under section 23 (m) shall be 27 y2 per centum of the gross Income from the property during the taxable year, excluding from such gross income an amount equal to any rents or royalties paid or Incurred by the taxpayer In respect of the property.
1612. lappuse - ... so long as that purpose is the equivalent of business activity or is followed by the carrying on of business by the corporation, the corporation remains a separate taxable entity.
1369. lappuse - Members of family — (A) In general. An individual shall be considered as owning the stock owned, directly or indirectly, by or for — (i) His spouse (other than a spouse who is legally separated from the individual under a decree of divorce or separate maintenance ) , and...
1887. lappuse - If an annuity contract is purchased by an employer for an employee under a plan with respect to which the employer's contribution is deductible under section...