Internal Revenue BulletinDepartment of the Treasury, Internal Revenue Service, 1959 |
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1.–5. rezultāts no 100.
61. lappuse
... held in trust by United States ... Asset of liquidated corporation , subsequent adjustment of tax liability . a ... held by farmers ' cooperatives , 1.522-2 --- Recovered prewar German corporate debentures.- Stock held by shareholders of ...
... held in trust by United States ... Asset of liquidated corporation , subsequent adjustment of tax liability . a ... held by farmers ' cooperatives , 1.522-2 --- Recovered prewar German corporate debentures.- Stock held by shareholders of ...
11. lappuse
... held to qualify as income taxes under section 131 of the Internal Revenue Code of 1939 and they also qualify as income taxes under section 901 of the 1954 Code . See I. T. 3998 , C. B. 1950-51 , 64. Since the law contains no definition ...
... held to qualify as income taxes under section 131 of the Internal Revenue Code of 1939 and they also qualify as income taxes under section 901 of the 1954 Code . See I. T. 3998 , C. B. 1950-51 , 64. Since the law contains no definition ...
18. lappuse
... held that the manufacturer's sale of the kit containing the pre- fabricated components , which may be assembled by the purchaser into a body frame , is subject to the tax on parts or accessories im- posed by section 4061 ( b ) of the ...
... held that the manufacturer's sale of the kit containing the pre- fabricated components , which may be assembled by the purchaser into a body frame , is subject to the tax on parts or accessories im- posed by section 4061 ( b ) of the ...
21. lappuse
... held liable for the transfer tax incurred on any transfer which he may effect . However , such agent cannot be held liable for any tax incurred on a transfer to which he was not a party . Accordingly , it is held that a transfer agent ...
... held liable for the transfer tax incurred on any transfer which he may effect . However , such agent cannot be held liable for any tax incurred on a transfer to which he was not a party . Accordingly , it is held that a transfer agent ...
7. lappuse
... held to qualify under section 401 ( a ) of the Internal Revenue Code of 1954 for exemp- tion under section 501 ( a ) . Benefits under the pension plan are based upon " annual compensation " which is defined to include " bonuses whether ...
... held to qualify under section 401 ( a ) of the Internal Revenue Code of 1954 for exemp- tion under section 501 ( a ) . Benefits under the pension plan are based upon " annual compensation " which is defined to include " bonuses whether ...
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adjustments ADMINISTRATIVE alcohol amended application bonds carryback certificates of indebtedness claim Commonwealth of Nations computed Court Decisions Cumulative Bulletin December 31 deduction Delegation Orders determined district director dividends election employee Excise Tax Technical Executive Orders extension Federal Register filed Form gift tax gross income imposed by section income tax INDEX-Continued interest Internal Revenue Bulletin Internal Revenue Code Internal Revenue Service Irish convention issued joint return liability manufacturers excise tax ment nonresident officer organization paragraph payment period prescribed prior Procedural Rules Public Laws published purchaser purposes received refund relating respect retailers Revenue Procedures Revenue Rulings rulings and decisions section 481 stamps Statement of Procedural Statutory provisions subparagraph Subpart Tax Conventions tax imposed tax return Tax Technical Changes taxable income taxpayer Technical Changes Act thereof tion transfer Treasury Decisions Treasury Department Orders trust United
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42. lappuse - partnership" Includes a syndicate, group, pool, Joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which Is not, within the meaning of this title, a trust or estate or a corporation; and the term "partner" Includes • member In such a syndicate, group, pool, joint venture, or organization.
21. 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.
34. 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...
30. lappuse - Massachusetts 23— Michigan 24 — Minnesota 25— Mississippi 26— Missouri 27 — Montana 28— Nebraska 29— Nevada 30— New Hampshire 31 — New Jersey 32 — New Mexico 33— New York 34 — North Carolina 35— North Dakota 36— Ohio 37 — Oklahoma 38...
23. lappuse - SEC. 6001. Notice or regulations requiring records, statements, and special returns. Every person liable for any tax imposed by this title, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary or his delegate may from time to time prescribe.
15. lappuse - Service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order...
20. lappuse - If property (as a result of its destruction in whole or in part, theft, seizure, or requisition or condemnation or threat or imminence thereof...
43. lappuse - Secretary may by regulations prescribe, and shall include in the return the names and addresses of the individuals who would be entitled to share in the net income if distributed and the amount of the distributive share of each individual. The return shall be sworn to by any one of the partners.
69. lappuse - Statutory provisions; extension of time for filing returns. SEC. 6081. Extension of time for filing returns — -(a) General rule. The Secretary or his delegate may grant a reasonable extension of time for filing any return, declaration, statement, or other document required by this title or by regulations. Except in the case of taxpayers who are abroad, no such extension shall be for more than 6 months.
23. lappuse - Employee. For purposes of this chapter, the term "employee" means — (1) Any officer of a corporation; or (2) Any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee...