Internal Revenue Cumulative Bulletin, 2. izdevumsDepartment of the Treasury, Internal Revenue Service, 1972 |
No grāmatas satura
1.–5. rezultāts no 86.
57. lappuse
... Shares of stock in a corporation owning oil or gas property do not constitute an in- terest in such property . To determine the application of section 632 to a particular case , the taxpayer should first compute the tax ( or surtax ) im ...
... Shares of stock in a corporation owning oil or gas property do not constitute an in- terest in such property . To determine the application of section 632 to a particular case , the taxpayer should first compute the tax ( or surtax ) im ...
60. lappuse
... share of such items . Although the taxpayer operates two separate and distinct departments , the tax imposed upon it under chapter 1 of the Code is the sum of the two par- tial taxes from the two departments . Accordingly , the amount ...
... share of such items . Although the taxpayer operates two separate and distinct departments , the tax imposed upon it under chapter 1 of the Code is the sum of the two par- tial taxes from the two departments . Accordingly , the amount ...
76. lappuse
... shares of the partners , the Indiana gross income tax paid by a partnership on account of the receipt by it of gross income is de- ductible from partnership gross income under section 164 of the Code . The partnership tax is not ...
... shares of the partners , the Indiana gross income tax paid by a partnership on account of the receipt by it of gross income is de- ductible from partnership gross income under section 164 of the Code . The partnership tax is not ...
82. lappuse
... shares of the partners , the Indiana gross income tax paid by a partnership on account of the receipt by it of gross income is deductible from partnership gross income under section 164 of the Code . I.T. 3829 is hereby superseded ...
... shares of the partners , the Indiana gross income tax paid by a partnership on account of the receipt by it of gross income is deductible from partnership gross income under section 164 of the Code . I.T. 3829 is hereby superseded ...
97. lappuse
... share of the cost of his hos- Whether an amount received by an individual is excludable from gross in- come under section 117 of the Code depends upon the facts and circum- stances under which the payment is made . The exclusion ...
... share of the cost of his hos- Whether an amount received by an individual is excludable from gross in- come under section 117 of the Code depends upon the facts and circum- stances under which the payment is made . The exclusion ...
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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.