Internal Revenue Bulletin: Cumulative bulletinU.S. Government Printing Office, 1967 |
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1.–5. rezultāts no 100.
36. lappuse
... adjustments . Given the Commis- sioner's long - standing and judicially approved interpretation , the knowledge of that interpretation by Congress , and the fact that Congress has chosen to deal specially by tax - free allowances with ...
... adjustments . Given the Commis- sioner's long - standing and judicially approved interpretation , the knowledge of that interpretation by Congress , and the fact that Congress has chosen to deal specially by tax - free allowances with ...
74. lappuse
... ADJUSTMENTS PART I. - DISTRIBUTIONS BY CORPORATIONS Subpart A. - Effects on Recipients SECTION 301. - DISTRIBUTIONS OF PROPERTY 26 CFR 1.301-1 : Rules applicable with re- spect to distributions of money and other property . Whether the ...
... ADJUSTMENTS PART I. - DISTRIBUTIONS BY CORPORATIONS Subpart A. - Effects on Recipients SECTION 301. - DISTRIBUTIONS OF PROPERTY 26 CFR 1.301-1 : Rules applicable with re- spect to distributions of money and other property . Whether the ...
81. lappuse
... adjustment required by the Commissioner in the last return for the acquired corporation . See Rev. Rul . 67-103 , page 117 . SECTION 382. - SPECIAL LIMITATIONS ON NET OPERATING LOSS CARRYOVERS 26 CFR 1.382 ( a ) -1 : Purchase of a ...
... adjustment required by the Commissioner in the last return for the acquired corporation . See Rev. Rul . 67-103 , page 117 . SECTION 382. - SPECIAL LIMITATIONS ON NET OPERATING LOSS CARRYOVERS 26 CFR 1.382 ( a ) -1 : Purchase of a ...
95. lappuse
... adjustment shall be made on account of any experience more favorable than that assumed in the basis of limitations for prior years . Unless such adjustments are consistently made every year by reducing the limita- tions otherwise ...
... adjustment shall be made on account of any experience more favorable than that assumed in the basis of limitations for prior years . Unless such adjustments are consistently made every year by reducing the limita- tions otherwise ...
96. lappuse
... adjustment for gains , is reasonable in plans where the employer's liability has not been substantially increased . Where the employer's liability has been substantially increased , as , for example , by plan amendment , a further ...
... adjustment for gains , is reasonable in plans where the employer's liability has not been substantially increased . Where the employer's liability has been substantially increased , as , for example , by plan amendment , a further ...
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activities adjustments administrative amended amount applicable Assistant Commissioner Audit Division basis Branch C.B. citation calendar computing coordinates corporation data processing December 31 deduction determination letters distribution District Director district office dividends documents effective employee evaluation excise tax exempt from Federal expenditures Federal income tax filed foreign Form Form W-2 gift tax gross income Income Tax Regulations interest Internal Revenue Bulletin Internal Revenue Code Internal Revenue Service issued January-June liability loss ment National Office nonresident alien offers in compromise operations organization paragraph partnership payment percent person personnel prior Proc programs purchase purposes pursuant reacquisition real property refund Regional Commissioner relating reports request respect Revenue Procedure Revenue Ruling section 501 September 12 Service Center subparagraph tax imposed tax under section taxable taxpayer tion Tobacco Tax transactions transfer trust United withholding
Populāri fragmenti
280. lappuse - ... (2) The amount of any payment made to, or on behalf of, an employee under a plan or system established by an employer which makes provision for his employees generally or for a class or classes of his employees (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment), on account of (A) retirement, or (B) sickness or accident disability, or (C) medical and hospitalization expenses in connection with sickness or accident disability,...
337. lappuse - In the internal revenue district in which Is located the legal residence or principal place of business of the person making the return...
224. lappuse - ... all officers and employees of the United States, having the control, receipt, custody, disposal, or payment, of interest, rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable annual or periodical gains, profits, and income, of any nonresident alien individual...
334. lappuse - ... (a) General rule. Except as otherwise provided in this section, when a return of tax is required under this title or regulations, the person required to make such return shall, without assessment or notice and demand from the Secretary or his delegate, pay such tax to the internal revenue officer with whom the return is filed, and shall pay such tax at the time and place fixed for filing the return (determined without regard to any extension of time for filing the return) . (b) Exceptions.
87. lappuse - It is the declared policy of the Congress that the Government should aid, counsel, assist, and protect insofar as is possible the interests of small business concerns in order to preserve free competitive enterprise...
74. lappuse - ... the principal purpose for which such acquisition was made is evasion or avoidance of Federal income tax by securing the benefit of a deduction, credit, or other allowance which such person or corporation would not otherwise enjoy, then such deduction, credit, or other allowance shall not be allowed.
257. lappuse - ... unless such transferee corporation shall establish by the clear preponderance of the evidence that the securing of such exemption or credit was not a maJor purpose of such transfer.
16. 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...
269. lappuse - ... intended to take effect in possession or enjoyment at or after his death, or of which he has at any time made a transfer, by trust or otherwise, under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death...
109. lappuse - State law, there shall be allowed as deductions in computing taxable income amounts paid to, or credited to the accounts of, depositors or holders of accounts as dividends or interest on their deposits or withdrawable accounts, if such amounts paid or credited are withdrawable on demand subject only to customary notice of intention to withdraw.