Internal Revenue Cumulative BulletinDepartment of the Treasury, Internal Revenue Service, 1977 |
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1.5. rezultāts no 100.
11. lappuse
... 77 - 158 , 285 76 - 543 Amplified by 77 - 169 , 286 76 - 559 Distinguished by 77 - 36 , 347 ( Filed by the Office of the Federal Register on viii Finding List of Current Action on Previously Published Rulings - Continued.
... 77 - 158 , 285 76 - 543 Amplified by 77 - 169 , 286 76 - 559 Distinguished by 77 - 36 , 347 ( Filed by the Office of the Federal Register on viii Finding List of Current Action on Previously Published Rulings - Continued.
11. lappuse
... office the United States Tax Court held that trailer used by company personnel rental mobile homes in a trailer park is moved to different locations on the that were never affixed to the land job as the work progresses . The office and ...
... office the United States Tax Court held that trailer used by company personnel rental mobile homes in a trailer park is moved to different locations on the that were never affixed to the land job as the work progresses . The office and ...
11. lappuse
... offices does not automatically classify them as build - ings . It must be determined whether the trailers are ... office trailers are tangible personal property within the meaning of sec - tion 1 . 48 - 1 ( c ) of the regulations ...
... offices does not automatically classify them as build - ings . It must be determined whether the trailers are ... office trailers are tangible personal property within the meaning of sec - tion 1 . 48 - 1 ( c ) of the regulations ...
11. lappuse
... office , parking , display , or sales space . Investment credit ; public utiliporization and distribution through The term incudes , for example , structies ; liquefied natural gas facility the local distribution area . tures such as ...
... office , parking , display , or sales space . Investment credit ; public utiliporization and distribution through The term incudes , for example , structies ; liquefied natural gas facility the local distribution area . tures such as ...
11. lappuse
... Office of determined in accordance with previous volvement of the taxpayers in the litigation . the Internal Revenue Service . In order construction . Rev . Rul . 68 - 445 re - T . D . 7449 to provide taxpayers who may wish to voked ...
... Office of determined in accordance with previous volvement of the taxpayers in the litigation . the Internal Revenue Service . In order construction . Rev . Rul . 68 - 445 re - T . D . 7449 to provide taxpayers who may wish to voked ...
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activities addition agreement allocated allowed amended amount annuity apply apportioned assets authority basis benefits claim computed considered contained Contracting contributions corporation cost Court deduction defined described determined distribution dividends earned effect election employee establishment example exclusion exemption expenses facts Federal filed foreign fund gain gross income grouping imposed income tax individual interest Internal Revenue Internal Revenue Code investment issue less limitation loss manufacturer meaning ment method Office operating organization paid paragraph participant payment percent performed period person portion preparer prior profits provides purchase pursuant qualified reason received regulations requested reserves resident respect result retirement Revenue Code rules Service share shareholders sources statutory taxable taxpayer term tion transfer treated trust United vehicle vides
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402. lappuse - State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
53. 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.
255. lappuse - ... for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death(1) The possession or enjoyment of, or the right to the income from, the property, or (2) The right, either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom.
406. lappuse - States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority...
401. lappuse - The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
86. lappuse - No gain or loss shall be recognized If property is transferred to a corporation by one or more persons solely In exchange for stock or securities in such corporation, and Immediately after the exchange such person or persons are in control of the corporation...
414. lappuse - Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment...
153. lappuse - In the case of oil and gas wells the allowance for depletion under section 23 (m) shall be 27 y2 per centum of the gross Income from the property during the taxable year, excluding from such gross income an amount equal to any rents or royalties paid or Incurred by the taxpayer In respect of the property.
11. lappuse - Is used as an integral part of manufacturing, production, or extraction or of furnishing transportation, communications, electrical energy, gas, water, or sewage disposal services, or...
232. lappuse - In the case of any loss claimed to have been sustained from any sale or other disposition of shares of stock or securities where it appears that, within a period beginning 30 days before the date of such sale or disposition and ending 30 days after such date...