Internal Revenue Bulletin: Cumulative bulletinU.S. Government Printing Office, 1968 |
도서 본문에서
100개의 결과 중 1 - 5개
15 페이지
... taxpayer had an unrestricted right to such item . In 1965 , the taxpayer was entitled to a deduction of $ 15,000 upon restoring such item in circumstances which made the provisions of section 1341 of the Code applicable . For 1965 , the ...
... taxpayer had an unrestricted right to such item . In 1965 , the taxpayer was entitled to a deduction of $ 15,000 upon restoring such item in circumstances which made the provisions of section 1341 of the Code applicable . For 1965 , the ...
16 페이지
... taxpayer is entitled to a deduction of more than $ 3,000 because of the restoration to another of an item which was included in the taxpayer's gross income for a prior taxable year ( or years ) under a claim of right , then the " tax ...
... taxpayer is entitled to a deduction of more than $ 3,000 because of the restoration to another of an item which was included in the taxpayer's gross income for a prior taxable year ( or years ) under a claim of right , then the " tax ...
17 페이지
... taxpayer has elected not to recog- nize gain realized on the involuntary conversion . 26 CFR 1.46-3 : Qualified investment . ( Also Section 1033 ; 1.1033 ( c ) −1 . ) Rev. Rul . 68-356 Advice has been requested concerning the ...
... taxpayer has elected not to recog- nize gain realized on the involuntary conversion . 26 CFR 1.46-3 : Qualified investment . ( Also Section 1033 ; 1.1033 ( c ) −1 . ) Rev. Rul . 68-356 Advice has been requested concerning the ...
18 페이지
... taxpayer as compensation , by insurance or otherwise , for the replaced property , or ( b ) the ad- justed basis of the replaced property . In the instant case the recap- ture provisions of section 47 ( a ) ( 1 ) of the Code do not ...
... taxpayer as compensation , by insurance or otherwise , for the replaced property , or ( b ) the ad- justed basis of the replaced property . In the instant case the recap- ture provisions of section 47 ( a ) ( 1 ) of the Code do not ...
19 페이지
... taxpayer , or is consumed by the taxpayer in producing steam at its electric generating plants . A de minimis amount of gas is resold by the taxpayer at wholesale rates to a few municipal- ities that distribute the gas themselves . The ...
... taxpayer , or is consumed by the taxpayer in producing steam at its electric generating plants . A de minimis amount of gas is resold by the taxpayer at wholesale rates to a few municipal- ities that distribute the gas themselves . The ...
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자주 나오는 단어 및 구문
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
인기 인용구
700 페이지 - 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 페이지 - 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 페이지 - 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 페이지 - 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 페이지 - 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 페이지 - 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 페이지 - ... (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 페이지 - 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 페이지 - 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 페이지 - 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.