The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1986 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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1.–5. rezultāts no 100.
23. lappuse
Example ( 1 ) . On August 1 , 1969 , A sold certain capital assets to B on the install- ment plan and elected to return the gain therefrom under section 453 , the agreement providing for payments over a period of 2 years . At the time ...
Example ( 1 ) . On August 1 , 1969 , A sold certain capital assets to B on the install- ment plan and elected to return the gain therefrom under section 453 , the agreement providing for payments over a period of 2 years . At the time ...
32. lappuse
... Example ( 8 ) . Assume the facts in Example ( 7 ) but assume that the individual with one exemption allowable as a deduction under section 151 is married and files a separate return for 1970. The maximum transitional additional ...
... Example ( 8 ) . Assume the facts in Example ( 7 ) but assume that the individual with one exemption allowable as a deduction under section 151 is married and files a separate return for 1970. The maximum transitional additional ...
38. lappuse
... Example ( 4 ) . Assume the same facts as in Example ( 3 ) but substitute the following figures : 1967 . 1968 1969 . 1970 . Operating income or loss ( exclusive of capital gain or loss ) Capital gain or loss ( $ 20,000 ) 20,000 $ 24,000 ...
... Example ( 4 ) . Assume the same facts as in Example ( 3 ) but substitute the following figures : 1967 . 1968 1969 . 1970 . Operating income or loss ( exclusive of capital gain or loss ) Capital gain or loss ( $ 20,000 ) 20,000 $ 24,000 ...
41. lappuse
( 5 ) Examples . The application of this paragraph can be illustrated by the following examples : Example ( 1 ) . For the taxable year 1971 , an unmarried individual has taxable income for purposes of section 1211 ( b ) of $ 8,000 , a ...
( 5 ) Examples . The application of this paragraph can be illustrated by the following examples : Example ( 1 ) . For the taxable year 1971 , an unmarried individual has taxable income for purposes of section 1211 ( b ) of $ 8,000 , a ...
52. lappuse
... Examples . The provisions of this section may be illustrated by the fol- lowing examples : Example ( 1 ) . A , an individual , makes his income tax return on the calendar year basis . A's recognized gains and losses for 1957 of the kind ...
... Examples . The provisions of this section may be illustrated by the fol- lowing examples : Example ( 1 ) . A , an individual , makes his income tax return on the calendar year basis . A's recognized gains and losses for 1957 of the kind ...
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additional depreciation adjusted basis allowed amended by T.D. amount of gain apply April 15 attributable beginning after December calendar capital gain carryback certificate computed consolidated return contract or subcontract December 31 determined disposition distribution dividend earnings and profits electing small business election under section Example exemption fair market value filed foreign corporation gain or loss gain recognized graph gross income holding period included income tax income under section Internal Revenue Code Internal Revenue Service January justment long-term capital loss ment nonresident alien obligation operating loss option ordinary income paid paragraph partnership payment percent person poration portion pursuant refund relating respect rules sale or exchange section 1250 property self-employment shareholder small business corporation spect subdivision subpara subparagraph taken into account taxable income taxable year ending taxable years beginning taxpayer tier corporation tion trade or business transaction transfer transferor treated U.S. real property
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561. lappuse - ... it has been established to the satisfaction of the Secretary or his delegate that such exchange is not in pursuance of a plan having as one of its principal purposes the avoidance of Federal income taxes.
269. lappuse - The transfers referred to in subparagraphs (1) of this paragraph are transfers of farm recapture property in which the basis of such property in the hands of the transferee is determined by reference to its basis in the hands of the transferor by reason of the application of any of the following provisions: (i) Section 332 (relating to distributions in complete liquidation of an 80percent-or-more controlled subsidiary corporation).
207. lappuse - Section 1250(d)(3) does not apply to a disposition of property to an organization (other than a cooperative described in section 521) which is exempt from the tax imposed by chapter 1 of the Code.
432. lappuse - NET EARNINGS FROM SELF-EMPLOYMENT. — The term "net earnings from self-employment" means the gross income derived by an individual from any trade or business carried on by such individual, less the deductions allowed by...
464. lappuse - States or political subdivisions; (8) (A) service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order...
48. lappuse - In determining the period for which the taxpayer has held stock or securities received upon a distribution where no gain was recognized to the distributee under section 1081 (c) (or under section 112 (g) of the Revenue Act of 1928, 45 Stat.
269. lappuse - This paragraph shall not apply to a disposition to an organization (other than a cooperative described in section 521) which is exempt from the tax imposed by this chapter.
207. lappuse - ... (3) Certain tax-free transactions. If the basis of property in the hands of a transferee is determined by reference to its basis in the hands of the transferor by reason of the application of section 332...
477. lappuse - If he is a member of a recognized religious sect or division thereof and is an adherent of established tenets or teachings of such sect or division by reason of which he is conscientiously opposed to acceptance of the benefits of any private or public Insurance which makes payments in the event of death, disability, old age, or retirement or makes payments toward the cost of, or provides services for, medical care (Including the benefits of any Insurance system established by the Social Security...
381. lappuse - The remaining one-half of such taxable income shall be apportioned in accordance with the gross sales of the taxpayer within the United States and within the foreign country, the portion attributable to sources within the United States...