Internal Revenue Cumulative Bulletin, 2. izdevumsDepartment of the Treasury, Internal Revenue Service, 1972 |
No grāmatas satura
1.–5. rezultāts no 67.
13. lappuse
... Death of a spouse . If a joint return of a husband and wife is filed under the provisions of section 6013 and if the husband and wife have dif- ferent taxable years solely because of 5 , 834.00 968.46 the death of either spouse , the ...
... Death of a spouse . If a joint return of a husband and wife is filed under the provisions of section 6013 and if the husband and wife have dif- ferent taxable years solely because of 5 , 834.00 968.46 the death of either spouse , the ...
14. lappuse
... death ) did not have a tax- able year different from that of the taxpayer . For 1968 the taxpayer does not qualify as a surviving spouse be- cause he remarried before the close of the taxable year . The taxpayer will qualify as a ...
... death ) did not have a tax- able year different from that of the taxpayer . For 1968 the taxpayer does not qualify as a surviving spouse be- cause he remarried before the close of the taxable year . The taxpayer will qualify as a ...
57. lappuse
... members of Armed Forces on death , see section 692 . ( 3 ) For limitation on tax where an individual chooses the benefits of in- come averaging , see section 1301 . ( 4 ) For computation of tax where taxpayer restores 57 Section 1.
... members of Armed Forces on death , see section 692 . ( 3 ) For limitation on tax where an individual chooses the benefits of in- come averaging , see section 1301 . ( 4 ) For computation of tax where taxpayer restores 57 Section 1.
68. lappuse
... death ) , paragraph ( c ) of this section ( relating to property destroyed by casualty ) , paragraph ( d ) of this section ( relating to reselection of used section 38 prop- erty ) , paragraph ( e ) of this section ( relating to ...
... death ) , paragraph ( c ) of this section ( relating to property destroyed by casualty ) , paragraph ( d ) of this section ( relating to reselection of used section 38 prop- erty ) , paragraph ( e ) of this section ( relating to ...
71. lappuse
... death , or ( ii ) A transaction as a result of which the basis of the property in the hands of the transferee is determined by reference to its basis in the hands of the transferor by reason of the appli- cation of section 332 , 351 ...
... death , or ( ii ) A transaction as a result of which the basis of the property in the hands of the transferee is determined by reference to its basis in the hands of the transferor by reason of the appli- cation of section 332 , 351 ...
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Bieži izmantoti vārdi un frāzes
adjusted basis adjusted gross income allowance amended amortization ance apply asset guideline class beginning after December benefits carryback cluded Code provides Commissioner compensation computed contract controlled foreign corporation December 31 deduction depreciation depreciation reserve determined Director distribution dividend earnings and profits election employees erty excess excise tax exempt Federal income tax filing firearm foreign corporation foreign income taxes grantor held imposed by section included Income Tax Regulations individual interest Internal Revenue Code Internal Revenue Service manufacturer meaning of section ment organization paragraph payment percent period person placed in service poration purchase pursuant qualify respect retirement Revenue Ruling salvage value section 501 separate return shares spouse standard deduction Stat Subchapter subparagraph Subpart tax imposed Tax Regulations provides tax return taxable income taxable years beginning taxicab taxpayer tion transfer trust United vides vintage account
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.