Internal Revenue Bulletin: Cumulative bulletinU.S. Government Printing Office, 1970 |
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acquired acquisition addition adjusted basis adjusted gross income allowed amended by striking apply with respect April 18 assets beneficiary bill amends bill and sec bill provides bond capital gains capital loss carryback charitable contribution committee amendments computed corporation debt obligations December 31 defined delegate depreciation described in section determined distribution duction effect election employee exceed excess expenses extent farm filing foreign gift gift tax graph House bill income tax indebtedness individual inserting in lieu interest Internal Revenue Service investment credit issue itemized deductions lease lieu thereof limitation loans ment October 9 ordinary income organiza P.L. Sec paid paragraph payment percent percentage period present law private foundation purposes qualified Secretary section 170 section 501 self-dealing standard deduction subchapter subparagraph subsection substantial tax imposed tax preferences taxa taxable income taxable years beginning taxpayer term tion trade or business transfer treated trust unrelated business
Populāri fragmenti
217. 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.
39. 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 profits derived) to the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the basis for its exemption under section 501...
27. lappuse - person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
115. lappuse - ... months. Such amortization deduction shall be an amount, with respect to each month of such period within the taxable year, equal to the adjusted basis of the...
68. lappuse - ... the amount actually distributed or made available to any distributee shall be taxable to him in the year in which so distributed or made available to the extent that it exceeds the amounts paid in by him.
91. lappuse - Sulfur and uranium; and (B) If from deposits in the United States— anorthosite (to the extent that alumina and aluminum compounds are extracted therefrom), asbestos, bauxite, celestite, chromite, corundum, fluorspar, graphite, ilmenite, kyanite, mica, olivine, quartz crystals (radio grade), rutile, block steatite talc, and zircon, and ores of the following metals: antimony, beryllium, bismuth, cadmium, cobalt, columbium, lead, lithium, manganese, mercury, nickel, platinum and platinum group metals,...
xxv. lappuse - employer" does not include any person unless on each of some twenty days during the taxable year, each day being in a different calendar week, the total number of individuals who were in his employ for some portion of the day (whether or not at the same moment of time) was eight or more. (b) The term "wages" means all remuneration for employment, including the cash value of all remuneration paid in any medium other than cash.
215. lappuse - Unrelated, trade or business — (a) General rule. The term "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 profits derived) to the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the basis for its exemption...
339. lappuse - Is devoted directly to, and substantially all of the Income of which is expended directly for, the active conduct of the activities constituting the purpose or function for which It Is organized and operated...
387. lappuse - cooperative bank" means an Institution without capital stock organized and operated for mutual purposes and without profit, which— (A) Either — (I) Is an Insured Institution within the meaning of section 401 (a) of the National Housing Act (12 USC, sec.