Internal Revenue Cumulative BulletinDepartment of the Treasury, Internal Revenue Service, 1977 |
No grāmatas satura
1.–5. rezultāts no 100.
11. lappuse
... ment tax credit in its 1973 taxable year return for a new certified pollu - tion control facility , and in its 1974 tax return elected to take amortiza - tion deductions under section 169 ( a ) of the Code , must correct its 1973 return ...
... ment tax credit in its 1973 taxable year return for a new certified pollu - tion control facility , and in its 1974 tax return elected to take amortiza - tion deductions under section 169 ( a ) of the Code , must correct its 1973 return ...
11. lappuse
... ment storage room , and another stor when the property it initially houses is age room . The structure houses such replaced . Advice has been requested whether , equipment as gauges and recording in - equipment as gauges and recording ...
... ment storage room , and another stor when the property it initially houses is age room . The structure houses such replaced . Advice has been requested whether , equipment as gauges and recording in - equipment as gauges and recording ...
11. lappuse
... ment of the taxpayers in the construction under section 804 ( e ) ( 2 ) of the Act ) determined as though section 804 taxpayer for investment credit pur tion . of the Act ( except section 804 ( c ) ( 3 ) poses . However , under ...
... ment of the taxpayers in the construction under section 804 ( e ) ( 2 ) of the Act ) determined as though section 804 taxpayer for investment credit pur tion . of the Act ( except section 804 ( c ) ( 3 ) poses . However , under ...
11. lappuse
... ment credit with respect to such films Reform Act of 1976 ( Pub . L . 94 - 455 ) , of aggregate production costs ( in lieu shall be determined under section 804 the following temporary regulations of the basis of such property ) . If ...
... ment credit with respect to such films Reform Act of 1976 ( Pub . L . 94 - 455 ) , of aggregate production costs ( in lieu shall be determined under section 804 the following temporary regulations of the basis of such property ) . If ...
19. lappuse
... ment to the separate project account bank pursuant to the indenture and records of the state . The projects to be financed with the proceeds of any in question . will be credited with funds received Pursuant to the indenture , payments ...
... ment to the separate project account bank pursuant to the indenture and records of the state . The projects to be financed with the proceeds of any in question . will be credited with funds received Pursuant to the indenture , payments ...
Citi izdevumi - Skatīt visu
Bieži izmantoti vārdi un frāzes
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
Populāri fragmenti
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...