Internal Revenue Cumulative BulletinDepartment of the Treasury, Internal Revenue Service, 1973 |
No grāmatas satura
1.–5. rezultāts no 88.
7. lappuse
... gain corporation wholly owned by B , an · recognized was limited under section 333 is the basis of the shares of stock individual . M owned apartment buildings and hotels , and , in connection redeemed or cancelled , decreased in the ...
... gain corporation wholly owned by B , an · recognized was limited under section 333 is the basis of the shares of stock individual . M owned apartment buildings and hotels , and , in connection redeemed or cancelled , decreased in the ...
11. lappuse
... gain on the transfer of apcertain respects the organizations from trolled group from another component preciated stock in other corporawhich property could not be acquired member of the same group . tions to a qualified pension trust by ...
... gain on the transfer of apcertain respects the organizations from trolled group from another component preciated stock in other corporawhich property could not be acquired member of the same group . tions to a qualified pension trust by ...
12. lappuse
... gain by either of them for personal serv - munity income , for Federal income upon the transfer of the stocks to the ices would be his or her separate tax purposes . pension trust for the benefit of its em - property . G . C . M . 18884 ...
... gain by either of them for personal serv - munity income , for Federal income upon the transfer of the stocks to the ices would be his or her separate tax purposes . pension trust for the benefit of its em - property . G . C . M . 18884 ...
13. lappuse
... gain , loss , deduction or the taxpayer . nership all file their income tax re - credit . The taxpayer , a domestic corporaturns on the calendar year basis . Accordingly , in the instant case , tion , is engaged in the manufacturing ...
... gain , loss , deduction or the taxpayer . nership all file their income tax re - credit . The taxpayer , a domestic corporaturns on the calendar year basis . Accordingly , in the instant case , tion , is engaged in the manufacturing ...
16. lappuse
... gain in other production areas , is the farmer ' s uncompensated production loss . Section 61 of the Internal Revenue Code of 1954 and section 1 . 61 - 1 of the Income Tax Regulations provide 26 CFR 1 . 61 - 7 : Interest . 16 Section 61.
... gain in other production areas , is the farmer ' s uncompensated production loss . Section 61 of the Internal Revenue Code of 1954 and section 1 . 61 - 1 of the Income Tax Regulations provide 26 CFR 1 . 61 - 7 : Interest . 16 Section 61.
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Accordingly acquired addition Advice agreement allowed amended amount apply assets bank basis benefit capital circumstances computed connected considered contract contributions corporation costs Court deduction defined depreciation described determined distribution dividends earnings effect election employees established example exchange exclusive exempt expenses Federal filed follows foreign Form funds gain gross income held imposed income tax individual interest Internal Revenue Code investment issued limitation loss manufacturer meaning ment method mineral obligations operation organization paid paragraph payment percent period person prior Proc processes production profits provides purchase pursuant qualify reasonable received regulations relating requested respect result retirement rules securities separate shareholders shares sources taxable taxpayer term tion trade or business transfer treated trust United vides
Populāri fragmenti
382. lappuse - ... unless it is shown that such failure Is due to reasonable cause and not due to willful neglect, there shall be added to the amount required to be shown as tax on such return...
70. lappuse - ... unrelated trade or business' means, in the case of any organization subject to the tax imposed by section 511, any trade or business the conduct of which is not substantially related (aside from the need of such organization for income or funds or the use it makes of the...
327. 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.
290. lappuse - States shall not exceed the same proportion of the tax against which such credit is taken which the taxpayer's taxable income from sources within such country or possession (but not in excess of the taxpayer's entire taxable income) bears to his entire taxable income for the same taxable year.
254. lappuse - Subject to the limitation of section 904, the following amounts shall be allowed as the credit under subsection (a): (1) CITIZENS AND DOMESTIC CORPORATIONS.— In the case of a citizen of the United States and of a domestic corporation, the amount of any income, war profits, and excess profits taxes paid or accrued during the taxable year...
152. lappuse - The amount of any item of gross income shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under the method of accounting used in computing taxable income, such amount is to be properly accounted for as of a different period.
12. lappuse - Either husband or wife may enter into any engagement or transaction with the other, or with any other person, respecting property, which either might if unmarried; subject, in transactions between themselves, to the general rules which control the actions of persons occupying confidential relations with each other, as defined by the title on trusts.
457. lappuse - Senate to the bill (HR 4961) to make miscellaneous changes in the tax laws, and for other purposes, submit the following joint statement to the House and the Senate in explanation of the effect...
39. lappuse - ... (including amounts expended for meals and lodging other than amounts which are lavish or extravagant under the circumstances...
30. lappuse - Philippines, and if the taxpayer was a member of the Armed Forces of the United States at the time the child was born to him or legally adopted by him...