The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 2006 The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
No grāmatas satura
6.10. rezultāts no 100.
201. lappuse
... penses . as deferred ex- ( a ) In general . ( 1 ) If a taxpayer has not adopted the method provided in section 174 ( a ) of treating research or experimental expenditures paid or in- curred by him in connection with his trade or ...
... penses . as deferred ex- ( a ) In general . ( 1 ) If a taxpayer has not adopted the method provided in section 174 ( a ) of treating research or experimental expenditures paid or in- curred by him in connection with his trade or ...
204. lappuse
... penses deductible apart from section 175. Adoption of the method is not nec- essary in order to deduct such expenses in full without limitation . Thus , the method does not apply to interest ( de- ductible under section 163 ) , nor to ...
... penses deductible apart from section 175. Adoption of the method is not nec- essary in order to deduct such expenses in full without limitation . Thus , the method does not apply to interest ( de- ductible under section 163 ) , nor to ...
210. lappuse
... penses connected with infringement proceedings , and costs in connection with the preparation and filing of an application for renewal of registration and continued use of a trademark . ( 2 ) Expenditures for a trademark or trade name ...
... penses connected with infringement proceedings , and costs in connection with the preparation and filing of an application for renewal of registration and continued use of a trademark . ( 2 ) Expenditures for a trademark or trade name ...
221. lappuse
... penses . Section 704 and the regulations thereunder govern the determination of a partner's share of a partnership's section 179 expenses for any taxable year . However , no allocation among partners of the section 179 expenses may be ...
... penses . Section 704 and the regulations thereunder govern the determination of a partner's share of a partnership's section 179 expenses for any taxable year . However , no allocation among partners of the section 179 expenses may be ...
229. lappuse
... penses and $ 15,000 of taxable income ( deter- mined without regard to the section 179 de- duction ) to G. The income was derived from the active conduct by GD of a trade or busi- ness . ( ii ) In addition to being a partner in GD , G ...
... penses and $ 15,000 of taxable income ( deter- mined without regard to the section 179 de- duction ) to G. The income was derived from the active conduct by GD of a trade or busi- ness . ( ii ) In addition to being a partner in GD , G ...
Citi izdevumi - Skatīt visu
Bieži izmantoti vārdi un frāzes
30-percent capital gain absorption ratio acquired acquisition activities adjusted basis adjusted gross income allocable allowed under section amortizable amortization amount paid apply assets capital gain property carryback charitable contribution clude computation period contributed property corporation December 31 deduction allowable deduction under section depreciation described in paragraph described in section determined dividends duction erty expenditures fair market value filed following examples gible graph interest Internal Revenue Code inventory January lease LIFO limitation ment method of accounting operating loss organization paid or incurred partnership payer payment penses percent person poration portion preferred stock prior production prop purchase purposes of section quired real property resale respect riod section 197 intangible section 263A costs spect spouse subdivision subpara subparagraph taken into account taxable income taxable years beginning taxpayer term tion trade or business transaction treated as paid tribution unit
Populāri fragmenti
267. lappuse - In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute owner of the property and shall be allowed to the life tenant...
91. lappuse - ... an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on...
396. lappuse - States, the construction of which is initiated before promulgation of standards and regulations under this section; (3) "public vessel" means a vessel owned or bareboat chartered and operated by the United States, by a State or political subdivision thereof, or by a foreign nation, except when such vessel is engaged in commerce; (4) "United States...
328. lappuse - In the case of an individual, all the ordinary and necessary expenses paid or incurred during the taxable year for the production or collection of income, or for the management, conservation, or maintenance of property held for the production of income.
92. lappuse - ... which is an agency or instrumentality of a State or political subdivision thereof, or which is owned or operated by a State or political subdivision...
499. lappuse - Is no plan but a method of employer contributions or compensation has the effect of a stock bonus, pension, profit-sharing, or annuity plan, or similar plan deferring the receipt of compensation, this paragraph shall apply as if there were such a plan.
93. lappuse - ... during the calendar year in which the contribution is made such organization is committed to spend such contributions for such research before January 1 of the fifth calendar year which begins after the date such contribution is made.
16. lappuse - Future interests" is a legal term, and includes reversions, remainders, and other interests or estates, whether vested or contingent, and whether or not supported by a particular interest or estate, which are limited to commence in use, possession, or enjoyment at some future date or time.
441. lappuse - ... if the rates for such furnishing or sale, as the case may be, have been established or approved by a State or political subdivision thereof, or by an agency or instrumentality of the United States or by a public service or public utility commission or other similar body of the District of Columbia or of any State or political subdivision thereof.
450. lappuse - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate ; 3.