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.
4. lappuse
... held . SPECIAL RULES FOR DETERMINING Capital GAINS AND LOSSES 1.1231-1 Gains and losses from the sale or exchange of certain property used in the trade or business . 1.1231-2 Livestock held for draft , breeding , dairy , or sporting ...
... held . SPECIAL RULES FOR DETERMINING Capital GAINS AND LOSSES 1.1231-1 Gains and losses from the sale or exchange of certain property used in the trade or business . 1.1231-2 Livestock held for draft , breeding , dairy , or sporting ...
5. lappuse
... held on July 18 , 1984 , under section 102 ( g ) ( 1 ) of the Tax Reform Act of 1984 ( temporary ) . 1.1256 ( h ) -2T Election with respect to all section 1256 contracts held by the tax- payer at any time during the taxable year which ...
... held on July 18 , 1984 , under section 102 ( g ) ( 1 ) of the Tax Reform Act of 1984 ( temporary ) . 1.1256 ( h ) -2T Election with respect to all section 1256 contracts held by the tax- payer at any time during the taxable year which ...
23. lappuse
... held by A for more than 6 months . On July 31 , 1970 , A and B agreed to a modi- fication of the terms of payment under the sales agreement , the only change in the con- tract being that the installment payments due after July 31 , 1970 ...
... held by A for more than 6 months . On July 31 , 1970 , A and B agreed to a modi- fication of the terms of payment under the sales agreement , the only change in the con- tract being that the installment payments due after July 31 , 1970 ...
44. lappuse
... held is immaterial . ( b ) Property used in the trade or business of a taxpayer of a character which is subject to the allowance for depreciation provided in section 167 and real property used in the trade or business of a taxpayer is ...
... held is immaterial . ( b ) Property used in the trade or business of a taxpayer of a character which is subject to the allowance for depreciation provided in section 167 and real property used in the trade or business of a taxpayer is ...
46. lappuse
... held for 1 year ( 6 months for taxable years beginning before 1977 ; 9 months for taxable years beginning in 1977 ) or less ; the phrase " long - term " to the category of gains and losses arising from the sale or exchange of capital ...
... held for 1 year ( 6 months for taxable years beginning before 1977 ; 9 months for taxable years beginning in 1977 ) or less ; the phrase " long - term " to the category of gains and losses arising from the sale or exchange of capital ...
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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...