Internal Revenue Bulletin: Cumulative bulletinU.S. Government Printing Office, 1967 |
No grāmatas satura
1.–5. rezultāts no 100.
15. lappuse
... basis of the taxpayer's property . The basis of the property shall be reduced in accordance with section 1017 of the Code and section 1.1017-1 of the regulations . However , the amount of the interest forgiven which is excludable under ...
... basis of the taxpayer's property . The basis of the property shall be reduced in accordance with section 1017 of the Code and section 1.1017-1 of the regulations . However , the amount of the interest forgiven which is excludable under ...
55. lappuse
... basis of the property * * * . An asset shall not be depreciated below a reasonable salvage value under any method of ... basis of the retired assets as reflected in the capital accounts . Such fair market values of the recovered track ...
... basis of the property * * * . An asset shall not be depreciated below a reasonable salvage value under any method of ... basis of the retired assets as reflected in the capital accounts . Such fair market values of the recovered track ...
57. lappuse
... basis , and is therefore distinguishable . Situation ( 2 ) The CAB granted the taxpayer and one other carrier a 5 - year " temporary " certificate to provide service between two cities , A and B. The taxpayer incurred costs of about 212 ...
... basis , and is therefore distinguishable . Situation ( 2 ) The CAB granted the taxpayer and one other carrier a 5 - year " temporary " certificate to provide service between two cities , A and B. The taxpayer incurred costs of about 212 ...
58. lappuse
... basis must be capitalized and are de- preciable over the term of the award . Costs allocated to certificates awarded on a permanent basis must be capitalized and are not depreci- able since they are related to the acquisition of an ...
... basis must be capitalized and are de- preciable over the term of the award . Costs allocated to certificates awarded on a permanent basis must be capitalized and are not depreci- able since they are related to the acquisition of an ...
65. lappuse
... basis in the stock was 2x dollars per share . During the month following the transfer and in the same taxable year , the taxpayer repurchased the 300 shares at 4x dollars per share . The books of M reflected both changes in ownership ...
... basis in the stock was 2x dollars per share . During the month following the transfer and in the same taxable year , the taxpayer repurchased the 300 shares at 4x dollars per share . The books of M reflected both changes in ownership ...
Citi izdevumi - Skatīt visu
Bieži izmantoti vārdi un frāzes
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.