Internal Revenue Bulletin: Cumulative bulletinU.S. Government Printing Office, 1967 |
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1.–5. rezultāts no 100.
33. lappuse
... . Stidger , both are respon- dest here . In this opinion , however , the terms " respondent " and " taxpayer " refer only to Captain Stidger . 270-829-67- for the Fourth Circuit in another case involving a military 33 [ 8-162 .
... . Stidger , both are respon- dest here . In this opinion , however , the terms " respondent " and " taxpayer " refer only to Captain Stidger . 270-829-67- for the Fourth Circuit in another case involving a military 33 [ 8-162 .
34. lappuse
... involving a military officer , Bercaw`v . Commissioner , 165 F. 2d 521 ( C.A. 4th Cir . 1948 ) , we granted certiorari . 385 U.S. 809 . This case then requires us to focus upon one of the three conditions which must be met before an ...
... involving a military officer , Bercaw`v . Commissioner , 165 F. 2d 521 ( C.A. 4th Cir . 1948 ) , we granted certiorari . 385 U.S. 809 . This case then requires us to focus upon one of the three conditions which must be met before an ...
41. lappuse
... involving use of its own employees in construction projects . The taxpayer claims that vacation pay is an ordinary and necessary expense currently deductible under section 162 of the Internal Revenue Code of 1954 even if such pay is ...
... involving use of its own employees in construction projects . The taxpayer claims that vacation pay is an ordinary and necessary expense currently deductible under section 162 of the Internal Revenue Code of 1954 even if such pay is ...
43. lappuse
... involving travel away from home , such an arrangement shall be considered to be an accounting to the employer within the meaning of section 1.162-17 ( b ) of the regulations . Even though the employer in this case uses more than one ...
... involving travel away from home , such an arrangement shall be considered to be an accounting to the employer within the meaning of section 1.162-17 ( b ) of the regulations . Even though the employer in this case uses more than one ...
52. lappuse
... involves the capitalizing of the cost of each new asset put into use , and charging off as expense ( only when retired ) the original capitalized cost of the asset being retired . Likewise in the strict sense , replacement accounting ...
... involves the capitalizing of the cost of each new asset put into use , and charging off as expense ( only when retired ) the original capitalized cost of the asset being retired . Likewise in the strict sense , replacement accounting ...
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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.