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, 1981 Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
Citi izdevumi - Skatīt visu
Bieži izmantoti vārdi un frāzes
adjusted basis aggregation allocated allowed amount apply assets bad debts beginning after December benefits business taxable income cluded computing corporation costs December 31 dends depletion deposit described in section determined distribution dividends duction election under section employees eral Example exempt function exploration expenditures fair market value filed foreign personal holding fund graph gross income holding company income income tax indebtedness Internal Revenue Internal Revenue Code Internal Revenue Service lease losses on qualifying ment mineral property nization nonmining operating mineral interest orga organiza organization described paragraph percent period personal holding company porting organization prior private foundation production payment pursuant qualifying real property quired real property loans relating reserve for losses respect rules scribed in section shareholder spect subdivision subpara subparagraph tax imposed taxable years beginning taxpayer term timber tion trade or business transfer treated United unrelated business taxable unrelated trade zation
Populāri fragmenti
261. lappuse - Common Trust Fund shall be computed in the same manner and on the same basis as in the case of an individual...
137. lappuse - control" means the ownership of stock possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and at least 80 percent of the total number of shares of all other classes of stock of the corporation.
14. 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.
165. lappuse - Farmers', fruit growers', or like associations organized and operated on a cooperative basis (a) for the purpose of marketing the products of members or other producers, and turning back to them the proceeds of sales, less the necessary marketing expenses, on the basis of either the quantity or the value of the products furnished by them, or...
338. lappuse - As used in subparagraph (1)(ii) of this paragraph, the term "mining processes" means, for taxable years beginning before January 1, 1961, the ordinary treatment processes normally applied by mine owners or operators in order to obtain the commercially marketable mineral product or products...
168. lappuse - Patronage dividends, refunds, and rebates to patrons with respect to their patronage in the same or preceding years (whether paid in cash, merchandise, capital stock, revolving fund certificates, retain certificates, certificates of indebtedness, letters of advice, or in some other manner that discloses to each patron the dollar amount of such dividend, refund, or rebate) shall be taken into account in computing taxable Income In the same manner as in the case of a cooperative organization not exempt...
105. 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...
43. lappuse - ... or (3) Which is the selling of merchandise, substantially all of which has been received by the organization as gifts or contributions. (b) Special rule for trusts. The term "unrelated trade or business...
137. 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...
277. lappuse - In the case of a mutual savings bank not having capital stock represented by shares, a domestic building and loan association, and a cooperative bank without capital stock organized and operated for mutual purposes and without profit...