Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexDivision of the Federal Register, the National Archives, 1994 |
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1.–5. rezultāts no 100.
41. lappuse
... erty certain real property ( including interests in real property ) , and any personal property incident to such real property , that the REIT acquires after December 31 , 1973. In general , the REIT must acquire the property as the ...
... erty certain real property ( including interests in real property ) , and any personal property incident to such real property , that the REIT acquires after December 31 , 1973. In general , the REIT must acquire the property as the ...
54. lappuse
... erty for Federal income tax law purposes , purchases the equipment and enters into an executory contract with LB , a lease broker , under which X agrees to execute a section 168 ( f ) ( 8 ) lease as lessee with a third party les- sor ...
... erty for Federal income tax law purposes , purchases the equipment and enters into an executory contract with LB , a lease broker , under which X agrees to execute a section 168 ( f ) ( 8 ) lease as lessee with a third party les- sor ...
55. lappuse
... erty . Any option to extend the term of the lease , whether or not at fair mar- ket value rent , must be included in the term of the lease for purposes of this | paragraph . If several different pieces of property are the subject of a ...
... erty . Any option to extend the term of the lease , whether or not at fair mar- ket value rent , must be included in the term of the lease for purposes of this | paragraph . If several different pieces of property are the subject of a ...
56. lappuse
... erty was placed in service by the lessee after December 31 , 1980 and before Au- gust 14 , 1981 ) and with respect to which the lessor's adjusted basis does not ex- ceed the adjusted basis of the lessee ( or a party related to the ...
... erty was placed in service by the lessee after December 31 , 1980 and before Au- gust 14 , 1981 ) and with respect to which the lessor's adjusted basis does not ex- ceed the adjusted basis of the lessee ( or a party related to the ...
57. lappuse
... erty placed in service under a lease , the lessee must file an amended return within 3 months following the execu- tion of the lease agreement in which the lessee foregoes its claim to the in- vestment tax credit and ACRS deduc- tions ...
... erty placed in service under a lease , the lessee must file an amended return within 3 months following the execu- tion of the lease agreement in which the lessee foregoes its claim to the in- vestment tax credit and ACRS deduc- tions ...
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agreement amended by T.D. amount annuity apply assets basis beneficiary Blackacre bonds calendar charitable computed considered contract corporation dece decedent's death decedent's gross estate decedents dying December 31 deposit described in section determined distribution donee spouse donor earnings and profits election under section erty Example executor exercise fair market value Federal estate tax filed fund gift tax graph gross income included income interest income tax installment inter interest in property Internal Revenue Internal Revenue Code Internal Revenue Service issue January June 24 lease limitation marital deduction ment mortgage obligation October 21 option ordinary income paid payable payment percent period person poration portion power of appointment prior prop purposes pursuant qualified disclaimer real property received regulations residence respect rules share shareholder spect subparagraph surviving spouse tate tax return taxpayer terest term tion transfer treated trust trust instrument United vessel
Populāri fragmenti
310. lappuse - ... for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death...
530. lappuse - ... no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of any candidate for public office.
143. lappuse - ... it has been established to the satisfaction of the Secretary or his delegate that such exchange is not in pursuance of a plan having as one of its principal purposes the avoidance of Federal income taxes.
183. lappuse - The obligations of a State, a Territory, or a possession of the United States, or any political subdivision of any of the foregoing, or of the District of Columbia...
340. lappuse - ... reasonably required and actually expended for the support during the settlement of the estate of those dependent upon the decedent, as are allowed by the laws of the jurisdiction, whether within or without the United States, under which the estate is being administered...
6. lappuse - District, or possession thereof, but in the case of a corporation, association, or partnership operating any vessel In the coastwise trade the amount of interest required to be owned by citizens of the United States shall be 75 per centum.
245. lappuse - Every executor, administrator, or assignee, or other person, who pays, in whole or in part, any debt due by the person or estate for whom or for which he acts before he satisfies and pays the debts due to the United States from such person or estate, shall become answerable in his own person and estate to the extent of such payments for the debts so due to the United States, or for so much thereof as may remain due and unpaid.
364. lappuse - Columbia, for exclusively public purposes, or to or for the use of any corporation organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, including the encouragement of art and the prevention of cruelty to children or animals...
409. lappuse - If the tax or any part thereof is paid by, or collected out of that part of the estate passing to or in the possession of, any person other than the executor in his capacity as such, such person shall be entitled to reimbursement...
6. lappuse - The controlling interest in a corporation shall not be deemed to be owned by citizens of the United States (a) if the title to a majority of the stock thereof is not vested in such citizens free from any trust or fiduciary obligation in favor of any person not a citizen of the United States...