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.
1360. lappuse
... respect to taxable years beginning after December 31 , 1957 . Mr. LENTZ . As you know , this matter is before your committee on several House joint resolutions . We have taken the liberty , however , to prepare a draft of the technical ...
... respect to taxable years beginning after December 31 , 1957 . Mr. LENTZ . As you know , this matter is before your committee on several House joint resolutions . We have taken the liberty , however , to prepare a draft of the technical ...
1368. lappuse
... respect to application of the foreign tax credit . If full consideration is given to normal forms of organization and operating pro- cedures of American business , we believe that this tax proposal would be of substantial value in ...
... respect to application of the foreign tax credit . If full consideration is given to normal forms of organization and operating pro- cedures of American business , we believe that this tax proposal would be of substantial value in ...
1369. lappuse
... respect to taxes paid to any particu- lar country be limited to an amount equivalent to that proportion of the United States tax which income from sources in such foreign country bore to total income . Taxpayers were deprived of full ...
... respect to taxes paid to any particu- lar country be limited to an amount equivalent to that proportion of the United States tax which income from sources in such foreign country bore to total income . Taxpayers were deprived of full ...
1371. lappuse
... respect to C's operating loss carry forward even through there was never any real change in control because the transfer was " within the family . " Conceivably , the Commissioner might even contend that the presumption under section ...
... respect to C's operating loss carry forward even through there was never any real change in control because the transfer was " within the family . " Conceivably , the Commissioner might even contend that the presumption under section ...
1382. lappuse
... respect to all business income earned abroad . Involuntary liquidation of LIFO inventories : Section 472 of the 1954 code continues permission to use the last - in , first - out method for inventories . In World War II , war conditions ...
... respect to all business income earned abroad . Involuntary liquidation of LIFO inventories : Section 472 of the 1954 code continues permission to use the last - in , first - out method for inventories . In World War II , war conditions ...
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...