Internal Revenue Cumulative Bulletin, 2. izdevumsDepartment of the Treasury, Internal Revenue Service, 1972 |
No grāmatas satura
1.–5. rezultāts no 100.
10. lappuse
... Limitation on tax ( a ) Taxable years ending before January 1 , 1971. For taxable years end- ing before January 1 , 1971 the tax imposed by section 1 ( whether by sub- section ( a ) or subsection ( b ) thereof ) shall not exceed 87 ...
... Limitation on tax ( a ) Taxable years ending before January 1 , 1971. For taxable years end- ing before January 1 , 1971 the tax imposed by section 1 ( whether by sub- section ( a ) or subsection ( b ) thereof ) shall not exceed 87 ...
11. lappuse
... limitation shall ap- ply only to the partial tax computed on the taxable income reduced by 50 percent of the excess of net long - term capital gains over net short - term cap- ital losses . Where , for purposes of com- putations under ...
... limitation shall ap- ply only to the partial tax computed on the taxable income reduced by 50 percent of the excess of net long - term capital gains over net short - term cap- ital losses . Where , for purposes of com- putations under ...
12. lappuse
... LIMITATIONS . ing paragraph ( 1 ) , for purposes of this subtitle a taxpayer shall not be con- sidered to be a head of a ... limitation to be ap- plied upon the tax is determined as the applicable specified percent of one- half of the ...
... LIMITATIONS . ing paragraph ( 1 ) , for purposes of this subtitle a taxpayer shall not be con- sidered to be a head of a ... limitation to be ap- plied upon the tax is determined as the applicable specified percent of one- half of the ...
13. lappuse
... limitation of the tax under section 1 ( c ) , see § 1.1-2 ( a ) . After such limitation is applied , then the tax so limited is multiplied by two as provided in section 2 ( a ) ( the third step above ) . ( iii ) The following ...
... limitation of the tax under section 1 ( c ) , see § 1.1-2 ( a ) . After such limitation is applied , then the tax so limited is multiplied by two as provided in section 2 ( a ) ( the third step above ) . ( iii ) The following ...
57. lappuse
... limitations on tax .—— ( 1 ) For limitation on tax attribut- able to sales of oil or gas properties , see section 632 . ( 2 ) For limitation on tax in case or income of members of Armed Forces on death , see section 692 . ( 3 ) For ...
... limitations on tax .—— ( 1 ) For limitation on tax attribut- able to sales of oil or gas properties , see section 632 . ( 2 ) For limitation on tax in case or income of members of Armed Forces on death , see section 692 . ( 3 ) For ...
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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.