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
vi 페이지
... period before January 1 , 1964 , the user should consult the " List of Sections Affected , 1949-1963 " published in a separate volume . For the period beginning January 1 , 1964 , a " List of CFR Sections Affected " is published at the ...
... period before January 1 , 1964 , the user should consult the " List of Sections Affected , 1949-1963 " published in a separate volume . For the period beginning January 1 , 1964 , a " List of CFR Sections Affected " is published at the ...
5 페이지
... period . 1.443 Statutory provisions ; returns for a period of less than 12 months . 1.443-1 Returns for periods of less than 12 months . METHODS OF ACCOUNTING METHODS OF ACCOUNTING IN GENERAL 1.446 Statutory provisions ; general rule ...
... period . 1.443 Statutory provisions ; returns for a period of less than 12 months . 1.443-1 Returns for periods of less than 12 months . METHODS OF ACCOUNTING METHODS OF ACCOUNTING IN GENERAL 1.446 Statutory provisions ; general rule ...
8 페이지
... period not extending beyond the life expectancy of such employee or the life expectancy of such employee and his spouse . A trust shall not be disqualified under this paragraph by reason of distributions under a designation , prior to ...
... period not extending beyond the life expectancy of such employee or the life expectancy of such employee and his spouse . A trust shall not be disqualified under this paragraph by reason of distributions under a designation , prior to ...
10 페이지
... period of employment of 3 years or more . For purposes of the preceding sen- tence , the term " employee " does not include any employee whose customary employment is for not more than 20 hours in any one week or is for not more than 5 ...
... period of employment of 3 years or more . For purposes of the preceding sen- tence , the term " employee " does not include any employee whose customary employment is for not more than 20 hours in any one week or is for not more than 5 ...
11 페이지
... period . Subparagraph ( A ) shall not apply to an ex- cess contribution with respect to any tax- able year , if , on or before the close of the 6 - month period beginning on the day on which the Secretary or his delegate sends notice ...
... period . Subparagraph ( A ) shall not apply to an ex- cess contribution with respect to any tax- able year , if , on or before the close of the 6 - month period beginning on the day on which the Secretary or his delegate sends notice ...
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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.