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.
1366. lappuse
... taxpayer . The commissioner may secure an extension of this 3 - year period by requesting a waiver from the taxpayer . Interest on such deficiencies accrues from the due date of the tax to the date of payment of the deficiency . In many ...
... taxpayer . The commissioner may secure an extension of this 3 - year period by requesting a waiver from the taxpayer . Interest on such deficiencies accrues from the due date of the tax to the date of payment of the deficiency . In many ...
1369. lappuse
... taxpayer without reducing the United States tax on domestic income by requiring the application of foreign losses against foreign income in computing the maximum allowable credit . It avoided the problem of attributing income and ...
... taxpayer without reducing the United States tax on domestic income by requiring the application of foreign losses against foreign income in computing the maximum allowable credit . It avoided the problem of attributing income and ...
1370. lappuse
... taxpayer an appro- priate writeoff should be allowed as a deduction against the income realized from the acquired business . In many cases , in order to utilize this principle , a taxpayer would have to be permitted to spread the ...
... taxpayer an appro- priate writeoff should be allowed as a deduction against the income realized from the acquired business . In many cases , in order to utilize this principle , a taxpayer would have to be permitted to spread the ...
1375. lappuse
... taxpayer . In other words , if the taxpayer has deducted any exploration ex- penditures , even though only a nominal amount , in 4 different taxable years , he is no longer permitted to deduct future expenditures of this type . Since ...
... taxpayer . In other words , if the taxpayer has deducted any exploration ex- penditures , even though only a nominal amount , in 4 different taxable years , he is no longer permitted to deduct future expenditures of this type . Since ...
1379. lappuse
... taxpayer's hands as they would have in the hands of such transferor . The term “ purchaser ” shall not apply to a lessee , upon the renewal of a mineral lease , if such lessee was en- titled to depletion in respect of the waste or ...
... taxpayer's hands as they would have in the hands of such transferor . The term “ purchaser ” shall not apply to a lessee , upon the renewal of a mineral lease , if such lessee was en- titled to depletion in respect of the waste or ...
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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...