Internal Revenue BulletinDepartment of the Treasury, Internal Revenue Service, 1954 |
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18. lappuse
... block of stock to be valued . ( h ) The market price of stocks of corporations engaged in the same or a similar line of business which are listed on an exchange . .02 A brief discussion of each of the foregoing factors 18.
... block of stock to be valued . ( h ) The market price of stocks of corporations engaged in the same or a similar line of business which are listed on an exchange . .02 A brief discussion of each of the foregoing factors 18.
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acquiesce admissions Advice is requested alcohol amended amounts paid ANNOUNCEMENT applicable April Association bond Calif cents centum Commissioner of Internal computing corporation County credit or refund Cumulative Bulletin dealer decedent deductible determination distilled spirits District Director effect employees estate tax ethyl acetate excise tax exemption Federal income tax filed firearms Form Foundation Fund gift tax gross income held Internal Revenue Bulletin Internal Revenue Code Internal Revenue Service issued lien liquor manufacturer meaning of section ment nonacquiesced nonresident alien operated organization partnership payment percent person prior provisions of section published ruling purchase received REGULATIONS 118 respect retail REVENUE CODE Rev Revenue Ruling section 101 section 23 sold Tax Court tax imposed tax ruling taxable taxpayer thereof ticket tion trade or business transfer transportation Treasury Decisions Treasury Department trust United warehouse Washington 25 wine
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9. lappuse - In compliance with clause 3 of rule XIII of the Rules of the House of Representatives, changes in existing law made by the bill as reported, are shown as follows (existing law proposed to be omitted is enclosed' in black brackets, new matter is printed in italics, existing law in which no change is proposed is shown in roman...
6. lappuse - No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization.
12. lappuse - That every partnership shall make a return for each taxable year, stating specifically the items of its gross income and the deductions allowed by this title, and shall include in the return the names and addresses of the individuals who would be entitled to share in the net income if distributed and the amount of the distributive share of each individual. The return shall be sworn to by any one of the partners.
6. lappuse - PAY. (a) PERSONAL SERVICES. If at least 80 per centum of the total compensation for personal .services covering a period of thirty-six calendar months or more (from the beginning to the completion of such services) is received or accrued in one taxable year by an individual or a partnership, the tax attributable to any part thereof which is included in the gross income of any individual shall not be greater than the aggregate of the taxes attributable to such part had it been included in the...
7. lappuse - If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition thereto) shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person.
3. lappuse - Secretary, a person who regularly sells or otherwise disposes of personal property on the installment plan may return as income therefrom in any taxable year that proportion of the installment payments actually received in that year which the gross profit realized or to be realized when payment is completed, bears to the total contract price.
16. lappuse - Spark plugs, storage batteries, leaf springs, coils, timers, and tire chains, which are suitable for use on or in connection with, or as component parts of, a taxable vehicle are treated as parts or accessories whether or not primarily adapted for such use. However, the term "parts or accessories" does not include tires or inner tubes.
6. lappuse - ... (b) HUSBAND AND WIFE. A husband and wife may make a single return jointly. Such a return may be made even though one of the spouses has neither gross income nor deductions. If a joint return is made the tax shall be computed on the aggregate income and the liability with respect to the tax shall be joint and several.
13. lappuse - ... waived or compromised only by the consent of all members; but a waiver or compromise shall not affect the right of a creditor of a partnership, who extended credit or whose claim arose after the filing and before a cancellation or amendment of the certificate, to enforce such liabilities. (4) When a contributor has rightfully received the return in whole or in part of the capital of his contribution, he is nevertheless liable to the partnership for any sum, not in excess of such return with interest,...