Internal Revenue Bulletin: Cumulative bulletin, 2È£U.S. Government Printing Office, 1968 A consolidation of all items of a permanent nature published in the weekly Internal revenue bulletin, ISSN 0020-5761, as well as a cumulative list of announcements relating to decisions of the Tax Court. |
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... subparagraph ( C ) to a taxable year beginning on or before the last day of such suspension period and ending after the last day of such suspension period , the percent referred to in such subparagraph shall be the sum of 25 percent ...
... subparagraph ( C ) to a taxable year beginning on or before the last day of such suspension period and ending after the last day of such suspension period , the percent referred to in such subparagraph shall be the sum of 25 percent ...
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... subparagraph ( 1 ) ( ii ) ( b ) of this para- graph to a taxable year beginning on or before March 9 , 1967 , and ending after such date , the percent referred to in such subparagraph shall be the sum of 25 percent and a portion of 25 ...
... subparagraph ( 1 ) ( ii ) ( b ) of this para- graph to a taxable year beginning on or before March 9 , 1967 , and ending after such date , the percent referred to in such subparagraph shall be the sum of 25 percent and a portion of 25 ...
10 ÆäÀÌÁö
... subparagraph ( 2 ) ( iii ) of this paragraph . In such case , the limitation based on amount of tax for the group filing the con- solidated return shall be computed by substituting for the $ 25,000 amount the total of the amounts ...
... subparagraph ( 2 ) ( iii ) of this paragraph . In such case , the limitation based on amount of tax for the group filing the con- solidated return shall be computed by substituting for the $ 25,000 amount the total of the amounts ...
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... subparagraph ( 1 ) of this paragraph . For example , if a machine is placed in service in a possession of the United States on July 1 , 1966 , by a calendar year taxpayer and if it is physically located in such a posses- sion during ...
... subparagraph ( 1 ) of this paragraph . For example , if a machine is placed in service in a possession of the United States on July 1 , 1966 , by a calendar year taxpayer and if it is physically located in such a posses- sion during ...
16 ÆäÀÌÁö
... subparagraph ( A ) thereof ( the tax for the taxable year computed without such deduc- tion ) minus the amount in subparagraph ( B ) thereof ( the decrease in tax for the prior taxable year ( or years ) which would result solely from ...
... subparagraph ( A ) thereof ( the tax for the taxable year computed without such deduc- tion ) minus the amount in subparagraph ( B ) thereof ( the decrease in tax for the prior taxable year ( or years ) which would result solely from ...
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adjusted amended amount application April 15 assets August 21 basis benefits bonds Broadway chapter Code provides computed contract controlled foreign corporation December 31 deduction depreciation described in section determining distilled spirits distribution dividends earnings and profits employees employment estimated tax excess excise tax exempt Federal income tax filed firearm foreign gross income imposed by section Income Tax Regulations individual Insurance Contributions Act interest Internal Revenue Code Internal Revenue Service investment issued manufacturer meaning of section ment National Firearms Act operating organization paid paragraph payment percent person purchase pursuant qualified read as follows received relating respect retirement Revenue Ruling Secretary section 38 property section 501 shareholder Stat SUBCHAPTER subdivision subparagraph superseded tax imposed tax liability taxable income taxable year ending taxpayer term thereof tion trade or business transfer trust United wages York
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700 ÆäÀÌÁö - State for a period or periods not exceeding in the aggregate 183 days in the fiscal year concerned; (b) The remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and (c) The remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
718 ÆäÀÌÁö - Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1954.
249 ÆäÀÌÁö - Unrelated trade or business— (a.) General rule. The term "unrelated trade or business" means, in the case of any organization subject to the tax imposed by section 511, any trade or business the conduct of which is not substantially related (aside from the need of such organization for income or funds or the use it makes of the profits derived) to the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the basis for its exemption...
205 ÆäÀÌÁö - Corporations organized for the exclusive purpose of holding title to property, collecting income therefrom, and turning over the entire amount thereof, less expenses, to an organization which itself is exempt from the tax imposed by this title...
467 ÆäÀÌÁö - In general, if an individual is subject to the control or direction of another merely as to the result to be accomplished by the work and not as to the means and methods for accomplishing the result, he is an independent contractor. An individual performing services as an independent contractor is not as to such services an employee under the usual common law rules.
224 ÆäÀÌÁö - Neither shall a plan be considered discriminatory within the meaning of such provisions merely because the contributions or benefits of or on behalf of the employees under the plan bear a uniform relationship to the total compensation, or the basic or regular rate of compensation, of such employees, or merely because the contributions or benefits based on that part of an employee's remuneration which is excluded from "wages...
699 ÆäÀÌÁö - ... (B) from a foreign corporation unless less than 50 per centum of the gross income of such foreign corporation for the threeyear period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such period as the corporation has been in existence) was derived from sources within the United States as determined under the provisions of this section...
276 ÆäÀÌÁö - As used in this paragraph the term "gross income from the property" means the gross income from mining. The term "mining" as used herein shall be considered to include not merely the extraction of the ores or minerals from the ground but also the ordinary treatment processes normally applied by mine owners or operators in order to obtain the commercially marketable mineral product or products...
152 ÆäÀÌÁö - control" means the ownership of stock possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and at least 80 percent of the total number of shares of all other classes of stock of the corporation.
91 ÆäÀÌÁö - General rule. There shall be allowed as a depreciation deduction a reasonable allowance for the exhaustion, wear and tear (including a reasonable allowance for obsolescence) — ( 1 ) Of property used In the trade or business, or (2) Of property held for the production of Income.