Tax Reform Act of 1976: Proposed Supplemental Report of the Committee on Finance, United States Senate, on Additional Committee Amendment to H.R. 10612

Pirmais vāks
U.S. Government Printing Office, 1976 - 94 lappuses

No grāmatas satura

Lietotāju komentāri - Rakstīt atsauksmi

Ierastajās vietās neesam atraduši nevienu atsauksmi.

Atlasītās lappuses

Citi izdevumi - Skatīt visu

Bieži izmantoti vārdi un frāzes

Populāri fragmenti

14. 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 sell and both having reasonable knowledge of relevant facts.
32. lappuse - However, if property used in a trade or business or held for the production of income...
39. lappuse - Unrelated trade or business — (a) General rule. The term "unrelated trade or business" means, In the case oí 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...
13. lappuse - (a) REQUIREMENTS FOR QUALIFICATION. — A trust created or organized in the United States and forming part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of his employees or their beneficiaries...
14. lappuse - Not more than 25 percent of the amounts paid or incurred by the employer for dependent care assistance during the year may be provided for the class of individuals who are shareholders or owners (or their spouses or dependents), each of whom (on any day of the year) owns more than 5 percent of the stock or of the capital or profits interest in the employer.
39. lappuse - For purposes of this section, the term "debt-financed property" means any property which is held to produce income and with respect to which there is an acquisition indebtedness...
14. lappuse - An individual who owns the entire interest In an unincorporated trade or business shall be treated as his own employer. A partnership shall be treated as the employer of each partner who is an employee within the meaning of paragraph ( 1 ) . (5) Contributions on behalf of owner-employees. The term "contribution on behalf of an owneremployee...
15. lappuse - Valuation on the basis of highest and best use, rather than actual use, may result in the imposition of substantially higher estate taxes. In some cases, the greater estate tax burden makes continuation of farming, or the closely held business activities, not feasible because the income potential from these activities is insufficient to service extended tax payments or loans obtained to pay the tax. Thus, the heirs may be forced to sell the land for development purposes.
39. lappuse - Where real property is acquired subject to a mortgage or other similar lien, the amount of the indebtedness secured by such mortgage or lien shall be considered (whether the acquisition was by gift, devise, or purchase) as an indebtedness of the lessor incurred in acquiring such property even though the lessor did not assume or agree to pay such Indebtedness, except that where...
18. lappuse - ... whose interest in the estate is chargeable with the debts and taxes of the decedent's estate, and restricting the availability to situations in which a larger portion of the estate consists of an interest in a closely held business or businesses.

Bibliogrāfiskā informācija