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 71.
4. lappuse
... securities . 1.1237-1 Real property subdivided for sale . 1.1238-1 Amortization in excess of depreciation . 1.1239-1 Gain from sale or exchange of depreciable property between certain related taxpayers after October 4 , 1976 . 1.1239-2 ...
... securities . 1.1237-1 Real property subdivided for sale . 1.1238-1 Amortization in excess of depreciation . 1.1239-1 Gain from sale or exchange of depreciable property between certain related taxpayers after October 4 , 1976 . 1.1239-2 ...
24. lappuse
... securities transactions in 1971 they have long - term capital gains of 60,000 and a short - term capital loss of $ 10,000 . Since the alternative tax under section 1201 ( b ) is less than the tax otherwise computed under sec- tion 1 ...
... securities transactions in 1971 they have long - term capital gains of 60,000 and a short - term capital loss of $ 10,000 . Since the alternative tax under section 1201 ( b ) is less than the tax otherwise computed under sec- tion 1 ...
47. lappuse
... securities by a dealer in securities shall be treated as capital gains , or whether losses from such sales or exchanges shall be treated as ordinary losses . ( g ) In the case of nonresident alien individuals not engaged in trade or ...
... securities by a dealer in securities shall be treated as capital gains , or whether losses from such sales or exchanges shall be treated as ordinary losses . ( g ) In the case of nonresident alien individuals not engaged in trade or ...
48. lappuse
... securities in the distributing corporation before the re- ceipt of the stock or securities on such distribution . ( d ) If the acquisition of stock or se- curities resulted in the nondeductibi- lity ( under section 1091 , relating to ...
... securities in the distributing corporation before the re- ceipt of the stock or securities on such distribution . ( d ) If the acquisition of stock or se- curities resulted in the nondeductibi- lity ( under section 1091 , relating to ...
62. lappuse
... securities , or other property ac- quired in investment units , see § 1.1012-1 ( d ) . For rules relating to cer- tain reporting requirements with re- spect to options acquired in connec- tion with evidences of indebtedness and for the ...
... securities , or other property ac- quired in investment units , see § 1.1012-1 ( d ) . For rules relating to cer- tain reporting requirements with re- spect to options acquired in connec- tion with evidences of indebtedness and for the ...
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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
Populāri fragmenti
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...