Internal Revenue Cumulative Bulletin, 2. izdevumsDepartment of the Treasury, Internal Revenue Service, 1972 |
No grāmatas satura
1.5. rezultāts no 100.
xii. lappuse
... separate Sales Tax Rulings Bulletins . All rulings published after 1921 are contained in the Internal Revenue Bulletin rather than in separate Income Tax and Sales Tax Bulletins . Cumulative Bulletin I - 1 covers the first six months of ...
... separate Sales Tax Rulings Bulletins . All rulings published after 1921 are contained in the Internal Revenue Bulletin rather than in separate Income Tax and Sales Tax Bulletins . Cumulative Bulletin I - 1 covers the first six months of ...
9. lappuse
... SEPARATE RETURNS ; EStates and TruSTS . - There is hereby imposed on the taxable income of every married individual ( as defined in section 143 ) who does not make a single return jointly with his spouse under section 6013 , and of ...
... SEPARATE RETURNS ; EStates and TruSTS . - There is hereby imposed on the taxable income of every married individual ( as defined in section 143 ) who does not make a single return jointly with his spouse under section 6013 , and of ...
10. lappuse
... separate return , and estates and trusts is the tax imposed by sec- Single individual .. Head of household .. Married individual filing a separate return . Estates and trusts .... tion 1 determined in accordance with the appropriate ...
... separate return , and estates and trusts is the tax imposed by sec- Single individual .. Head of household .. Married individual filing a separate return . Estates and trusts .... tion 1 determined in accordance with the appropriate ...
12. lappuse
... separate main- tenance shall not be considered as married ; ( C ) A taxpayer shall be considered as not married at the close of his tax- able year if at any time during the taxable year his spouse is a nonresident alien ; and ( D ) A ...
... separate main- tenance shall not be considered as married ; ( C ) A taxpayer shall be considered as not married at the close of his tax- able year if at any time during the taxable year his spouse is a nonresident alien ; and ( D ) A ...
14. lappuse
... . A taxpayer shall be considered as not married if at the close of his taxable year he is legally separated from his spouse under a decree of divorce or separate main- tenance , or if at any time during the taxable 14 Section 1.
... . A taxpayer shall be considered as not married if at the close of his taxable year he is legally separated from his spouse under a decree of divorce or separate main- tenance , or if at any time during the taxable 14 Section 1.
Citi izdevumi - Skatīt visu
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.