General Revenue Revision: Hearings Before the Committee on Ways and Means, House of Representatives, Eighty-fifth Congress, Second Session, on Topics Pertaining to the General Revision of the Internal Revenue Code ...U.S. Government Printing Office, 1958 - 3588 lappuses |
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1.–5. rezultāts no 100.
1494. lappuse
... patrons on a patronage basis 100 percent of these net margins , and we so notified these patrons of their allocations before the 15th day of the 9th month following the end of our fiscal year . Also , we notified the Director of ...
... patrons on a patronage basis 100 percent of these net margins , and we so notified these patrons of their allocations before the 15th day of the 9th month following the end of our fiscal year . Also , we notified the Director of ...
1497. lappuse
... patrons . We hold that the net margins of cooperatives represent income , and that such income should be taxed to ... patron or member who receives a distribution of a share of such income . The important thing to us is to prevent ...
... patrons . We hold that the net margins of cooperatives represent income , and that such income should be taxed to ... patron or member who receives a distribution of a share of such income . The important thing to us is to prevent ...
1499. lappuse
... patrons and that any net margins or net profits really belong to the patrons . But they do not always act like agents . Sometimes they pay the margins over as an agent would to the patrons , but sometimes they retain the margins or the ...
... patrons and that any net margins or net profits really belong to the patrons . But they do not always act like agents . Sometimes they pay the margins over as an agent would to the patrons , but sometimes they retain the margins or the ...
1500. lappuse
... patrons as part of their income , and the tax at the corporate level , the cooperative level , will be wiped out . This plan is entirely fair . It simply means that if the cooperative acts like a corporation in respect of its income ...
... patrons as part of their income , and the tax at the corporate level , the cooperative level , will be wiped out . This plan is entirely fair . It simply means that if the cooperative acts like a corporation in respect of its income ...
1501. lappuse
... patron- age dividend or distribution to the patron , that dividend is treated as taxable income , and will be taken into ... patrons in proportion to the business they have done with the cooperative during the year . If you have bought ...
... patron- age dividend or distribution to the patron , that dividend is treated as taxable income , and will be taken into ... patrons in proportion to the business they have done with the cooperative during the year . If you have bought ...
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Alabama allocated amended amount assets basis borax boron capital gains cash certificates CHAIRMAN co-ops coal Colorado commercial banks compete competitive competitors Congress cooperative corporations cost cotton credit unions dairy decedent depletion allowance deposits distribution earnings economic elevators equity estate tax anticipation expenses farmer cooperatives Federal income tax fertilizer FORAND Government grain gross income growth included increase interest Internal Revenue Code Internal Revenue Service investment January 22 KEOGH loan associations marital deduction Means Committee milk million mineral mining mutual savings banks net margins oil shale oil shale industry operating organization paid patronage dividends patrons payment percent percentage depletion petroleum plant preferred stock present president production profits purchased received reserves retained ROTH savings and loan section 613 shale oil statement stockholders Sylacauga synthetic fuels tax equality tax exemption tax-free taxable income taxation taxpayer tion Treasury United
Populāri fragmenti
1370. lappuse - GENERAL RULE. — There shall be allowed as a depreciation deduction a reasonable allowance for the exhaustion, wear and tear (including a reasonable allowance for obsolescence) — (1) of property used in the trade or business, or (2) of property held for the production of income.
1395. 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...
1395. 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.
1474. 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.
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.
1764. lappuse - Statutory provisions; net operating loss deduction. SEC. 172. Net operating loss deduction — (a) Deduction allowed. There shall be allowed as a deduction for the taxable year an amount equal to the aggregate of (1) the net operating loss carryovers to such year, plus (2) the net operating loss carrybacks to such year. For purposes of this subtitle, the term "net operating loss deduction" means the deduction allowed by this subsection.
1453. lappuse - States heretofore or hereafter enacted upon or with respect to any property required to be included in the gross estate of a decedent under the provisions of any such law, the amount of the tax so paid, except in a case where a testator otherwise directs in his will, shall be equitably prorated among the persons interested in the estate to whom such property is or may be transferred, or to whom any benefit accrues.
1740. lappuse - Section 513(a) provides that the term "unrelated trade or business" means any trade or business, the conduct of which is not substantially related 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.
1882. lappuse - ... if such transfer is to the insured, to a partner of the insured, to a partnership in which the insured is a partner, or to a corporation in which the insured is a shareholder or officer.
1473. lappuse - ... and so much of the transportation of ores or minerals (whether or not by common carrier) from the point of extraction from the ground to the plants or mills in which...