The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 2006 The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
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30-percent capital gain absorption ratio acquired acquisition activities adjusted basis adjusted gross income allocable allowed under section amortizable amortization amount paid apply assets capital gain property carryback charitable contribution clude computation period contributed property corporation December 31 deduction allowable deduction under section depreciation described in paragraph described in section determined dividends duction erty expenditures fair market value filed following examples gible graph interest Internal Revenue Code inventory January lease LIFO limitation ment method of accounting operating loss organization paid or incurred partnership payer payment penses percent person poration portion preferred stock prior production prop purchase purposes of section quired real property resale respect riod section 197 intangible section 263A costs spect spouse subdivision subpara subparagraph taken into account taxable income taxable years beginning taxpayer term tion trade or business transaction treated as paid tribution unit
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267. lappuse - In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute owner of the property and shall be allowed to the life tenant...
91. lappuse - ... an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on...
396. lappuse - States, the construction of which is initiated before promulgation of standards and regulations under this section; (3) "public vessel" means a vessel owned or bareboat chartered and operated by the United States, by a State or political subdivision thereof, or by a foreign nation, except when such vessel is engaged in commerce; (4) "United States...
328. lappuse - In the case of an individual, all the ordinary and necessary expenses paid or incurred during the taxable year for the production or collection of income, or for the management, conservation, or maintenance of property held for the production of income.
92. lappuse - ... which is an agency or instrumentality of a State or political subdivision thereof, or which is owned or operated by a State or political subdivision...
499. lappuse - Is no plan but a method of employer contributions or compensation has the effect of a stock bonus, pension, profit-sharing, or annuity plan, or similar plan deferring the receipt of compensation, this paragraph shall apply as if there were such a plan.
93. lappuse - ... during the calendar year in which the contribution is made such organization is committed to spend such contributions for such research before January 1 of the fifth calendar year which begins after the date such contribution is made.
16. lappuse - Future interests" is a legal term, and includes reversions, remainders, and other interests or estates, whether vested or contingent, and whether or not supported by a particular interest or estate, which are limited to commence in use, possession, or enjoyment at some future date or time.
441. lappuse - ... if the rates for such furnishing or sale, as the case may be, have been established or approved by a State or political subdivision thereof, or by an agency or instrumentality of the United States or by a public service or public utility commission or other similar body of the District of Columbia or of any State or political subdivision thereof.
450. lappuse - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate ; 3.