The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1976 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. |
도서 본문에서
100개의 결과 중 1 - 5개
5 페이지
... income . 1.441-1 Period for computation of taxable income . 1.441-2 Election of year consisting of 52-53 weeks ... GROSS INCOME INCLUDED 1.451 Statutory provisions ; general rule for taxable year of inclusion . 1.451-1 General rule for ...
... income . 1.441-1 Period for computation of taxable income . 1.441-2 Election of year consisting of 52-53 weeks ... GROSS INCOME INCLUDED 1.451 Statutory provisions ; general rule for taxable year of inclusion . 1.451-1 General rule for ...
11 페이지
... income of such owner - employee which is derived from the trade or business with respect to which such plan is ... gross income of owner - employees . For any taxable year for which any plan does not meet the re- quirements of subsection ...
... income of such owner - employee which is derived from the trade or business with respect to which such plan is ... gross income of owner - employees . For any taxable year for which any plan does not meet the re- quirements of subsection ...
12 페이지
... income attributable to the interest of such owner - employee which , under sub- paragraph ( B ) , has been included in the gross income of such owner - employee for any prior taxable year . ( E ) Special rule if excess contribution was ...
... income attributable to the interest of such owner - employee which , under sub- paragraph ( B ) , has been included in the gross income of such owner - employee for any prior taxable year . ( E ) Special rule if excess contribution was ...
32 페이지
... income , as defined in section 1402 ( b ) , and , therefore , is not subject to the tax on self - employment income imposed by section 1401 . ( ii ) Items which are not included in gross income for purposes of chapter 1 of the Code and ...
... income , as defined in section 1402 ( b ) , and , therefore , is not subject to the tax on self - employment income imposed by section 1401 . ( ii ) Items which are not included in gross income for purposes of chapter 1 of the Code and ...
48 페이지
... income attributable to such amount are repaid to the owner- employee on whose behalf the excess contribution was ... gross income of the owner - employee for his taxable year in which such adjustment is made includes the amount of the ...
... income attributable to such amount are repaid to the owner- employee on whose behalf the excess contribution was ... gross income of the owner - employee for his taxable year in which such adjustment is made includes the amount of the ...
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자주 나오는 단어 및 구문
483 applies accrual method adjustments allocated amended by T.D. amount annuity contract annuity plan attributable basis beneficiary benefits billing-month bond calendar compensation computed December 31 described in section determined disposition distribution election employee's example exceed excess contribution fair market value filed graph gross income includible in gross installment Internal Revenue Code inventory January July 24 June liability LIFO ment method of accounting months obligation option granted option is exercised option price owner-employee paid paragraph payments pension percent ployee pool poration Present value prior profit-sharing purposes of section pursuant qualified stock option requirements of section respect restricted stock option retirement revolving credit sale or exchange section 404 self-employed individual series E bond share of stock short period Statutory subdivision subpara subparagraph taxable income taxable years beginning taxpayer tion total unstated interest trade or business transfer treated trust
인기 인용구
273 페이지 - In order to reflect taxable Income correctly, inventories at the beginning and end of each taxable year are necessary in every case in which the production, purchase, or sale of merchandise is an Income-producing factor.
19 페이지 - ... covered by the trust) for any part of the trust corpus or Income to be used for, or diverted to, purposes other than for the exclusive benefit of such employees or their beneficiaries.
198 페이지 - If no method of accounting has been regularly used by the taxpayer, or if the method used does not clearly reflect income, the computation of taxable income shall be made under such method as, in the opinion of the Secretary or his delegate, does clearly reflect income.
37 페이지 - Commissioner not to be discriminatory in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the work of other employees, or highly compensated employees; and (4) if the contributions or benefits provided under the plan do not discriminate in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the work of other employees, or highly compensated employees.
7 페이지 - A trust created or organized in the United States and forming part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of his employees or their beneficiaries...
83 페이지 - If in any taxable year there is paid into the trust, or a similar trust then in effect, amounts less than the amounts deductible under the preceding sentence, the excess, or if no amount is paid, the amounts deductible, shall be carried forward and be deductible when paid in the succeeding...
82 페이지 - SEC. 404. Deduction for contributions of an employer to an employees' trust or annuity plan and compensation under a deferred-payment plan — (a) General rule.
20 페이지 - ... (4) if the contributions or benefits provided under the plan do not discriminate in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the work of other employees, or highly compensated employees. (5) A classification shall not be considered discriminatory within the meaning of paragraph (3) (B) or (4) merely because it excludes employees the whole of whose remuneration constitutes "wages...
82 페이지 - Intervals to be more than the amount reasonably necessary to provide the remaining unfunded cost of past and current service credits of all employees under the plan, plus (B) Any excess over the amount allowable under subparagraph (A) necessary to provide with respect to all of the employees under the trust the remaining unfunded cost of their past and current service credits distributed as a level amount, or a level percentage of compensation, over the remaining future service of each such employee,...
203 페이지 - The amount of any item of gross income shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under the method of accounting used in computing taxable income, such amount is to be properly accounted for as of a different period.