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, 2000 |
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30-percent capital gain absorption ratio acquired activities additional section 263A adjusted basis adjusted gross income allocable allowed under section amortizable amortization apply assets capital gain property carryback charitable contributions charitable organization 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 farming filed gible graph Internal Revenue Code inventory January lease LIFO limitation ment method of accounting organization paid or incurred partnership payer payment penses percent person poration portion preferred stock prop purchase purposes of section qualified real property relating resale respect revaluation riod section 197 intangible section 263A costs section 471 costs spect spouse subdivision subpara subparagraph taken into account taxable income taxable years beginning taxpayer tion trade or business transaction treated as paid tribution unit
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234. 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...
3. 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 to sell and both having reasonable knowledge of relevant facts.
9. 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...
47. 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.
12. lappuse - ... 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...
9. lappuse - ... an organization which normally receives a substantial part of Its support (exclusive of income received in the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the basis for its exemption under section 501 (a) ) from the United States or any State or political subdivision thereof or from direct or indirect contributions from the general public...
389. 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) Any amount expended in restoring property or in making good the exhaustion thereof for which an allowance is or has been made...
519. lappuse - Except as provided in subsection (b), there shall be allowed as a deduction in computing taxable income all expenditures paid or incurred during the taxable year for the development of a mine or other natural deposit (other than an oil or gas well) if paid or incurred after the existence of ores or minerals in commercially marketable quantities has been disclosed.
46. lappuse - Secretary or his delegate shall by regulations prescribe. "(3) FUTURE INTERESTS IN TANGIBLE PERSONAL PROPERTY. — For purposes of this section, payment of a charitable contribution which consists of a future interest in tangible personal property shall be treated as made only when all intervening interests in, and rights to the actual possession or enjoyment of, the property have expired...
496. lappuse - See paragraph (a) for the disallowance of interest on indebtedness incurred or continued to purchase or carry obligations the interest on which is wholly exempt from tax under subtitle A of the Code. (4) Every financial institution claiming the benefits of the special rule for certain financial institutions contained in section 265(2) shall file with its return for the taxable year...