Internal Revenue Cumulative Bulletin, 2. izdevumsDepartment of the Treasury, Internal Revenue Service, 1972 |
No grāmatas satura
1.–5. rezultāts no 100.
56. lappuse
... income allowance see section 141 as amended by the Tax Reform Act of 1969 ... income allowance . ( 5 ) The tax shown in the tax tables set forth in section 3 or the ... Federal income tax . Under section 511 ( a ) ( 1 ) , organizations de ...
... income allowance see section 141 as amended by the Tax Reform Act of 1969 ... income allowance . ( 5 ) The tax shown in the tax tables set forth in section 3 or the ... Federal income tax . Under section 511 ( a ) ( 1 ) , organizations de ...
59. lappuse
... income of such in- dividual and his spouse for the tax- able year can ... income can reason- ably be expected to include more than $ 200 from sources other than ... Federal Regis- ter on May 24 , 1971 , 8:46 a.m. , and pub- lished in the ...
... income of such in- dividual and his spouse for the tax- able year can ... income can reason- ably be expected to include more than $ 200 from sources other than ... Federal Regis- ter on May 24 , 1971 , 8:46 a.m. , and pub- lished in the ...
60. lappuse
... Federal income tax is deter- mined for the taxable year by com- puting the " partial tax " imposed by section 594 ... income of its life insurance department on Form 1120L , that is attached as a schedule with its income tax return ...
... Federal income tax is deter- mined for the taxable year by com- puting the " partial tax " imposed by section 594 ... income of its life insurance department on Form 1120L , that is attached as a schedule with its income tax return ...
62. lappuse
United States. Internal Revenue Service. products qualifies for the investment credit ; Revenue ... tax- payer for the storage of peanuts qualify as " section 38 property " for ... Federal income tax for qualified in- vestment in " section 38 ...
United States. Internal Revenue Service. products qualifies for the investment credit ; Revenue ... tax- payer for the storage of peanuts qualify as " section 38 property " for ... Federal income tax for qualified in- vestment in " section 38 ...
63. lappuse
... Revenue Code of 1954 allows a credit against Federal income tax for qualified in- vestment in " section 38 property . " The determination of what property quali- fies as " section 38 property " is made in accordance with the rules ...
... Revenue Code of 1954 allows a credit against Federal income tax for qualified in- vestment in " section 38 property . " The determination of what property quali- fies as " section 38 property " is made in accordance with the rules ...
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Populāri fragmenti
182. lappuse - ... a transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change in identity, form, or place of organization, however effected. (2) The term "a party to a reorganization...
409. lappuse - If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition thereto) shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person.
166. lappuse - For the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body (including amounts paid for accident or health insurance) , or (B) For transportation primarily for and essential to medical care referred to in subparagraph (A).
352. lappuse - wages" means all remuneration for employment, including the cash value of all remuneration paid in any medium other than cash; except that such term shall not include that part of the remuneration which, after remuneration...
220. lappuse - Income although not actually reduced to a taxpayer's possession is constructively received by him in the taxable year during which it is credited to his account, set apart for him, or otherwise made available so that he may draw upon it at any time, or so that he could have drawn upon it during the taxable year if notice of intention to withdraw had been given. However, income is not constructively received if the taxpayer's control of its receipt is subject to substantial limitations or restrictions.
127. lappuse - ... (c) LIMITATION ON LOSSES OF INDIVIDUALS.— In the case of an individual, the deduction under subsection (a) shall be limited to— (1) losses incurred in a trade or business...
274. lappuse - The income of a nonresident alien individual which consists exclusively of earnings derived from the operation of a ship or ships documented under the laws of a foreign country which grants an equivalent exemption to citizens of the United States and to corporations organized in the United States shall not be included in gross income and shall be exempt from taxation under this chapter.
83. lappuse - ... divorced or legally separated from her husband under a decree of divorce or of separate maintenance, periodic payments (whether or not made at regular intervals) received subsequent to such decree in discharge of, or attributable to property transferred (in trust or otherwise) in discharge of, a legal obligation which, because of the marital or family relationship, is imposed upon or incurred by such husband under such decree or under a written instrument incident to such divorce or separation...
183. lappuse - If an exchange would be within the provisions of subsection (b), (1), (2), (3), or (5) of this section if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or money...
417. lappuse - If the taxpayer exercised ordinary business care and prudence and was nevertheless unable to file the return within the prescribed time, then the delay is due to a reasonable cause.