Small Business Tax Adjustments Contained in the Technical Amendments Act of 1958, Public Law 85-866U.S. Government Printing Office, 1958 - 42페이지 |
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50 percent accumulated earnings credit adjusted basis amount equal basis of stock capital gain chapter Clayton Act closely held business corporation's net operating corporation's taxable date for payment decedent December 31 depreciation allowance distributions dividends earnings and profits electing small business electing small-business corporation election under section election under subsection enactment exceed filed gross estate gross income gross receipts indebtedness installment the date interest Internal Revenue Code JOHN SPARKMAN ment net operating loss notice and demand operating loss carryback operating loss deduction ordinary loss paid upon notice paragraph period of limitations prior taxable provisions of section Public Law pursuant regulations prescribed relating revocation sale or exchange Secretary section 1244 stock section 172 section 179 property shareholder shareholder's stock small business corporation special rules stock issued subchapter subparagraph subsection h succeeding taxable tax imposed taxable years beginning taxable years ending taxpayer termination tion trade or business undistributed taxable income
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9 페이지 - ... but only to the extent to which such amount is included in his gross Income In his return, Increased or decreased by any adjustment of such amount in the last determination of the shareholder's tax liability, made before the expiration of seven years after the date prescribed by law for filing the return.
29 페이지 - ... (i) in whole or in part by reference to the adjusted basis of such property in the hands of the person from whom acquired, or (ii) under section 1014(a) (relating to property acquired from a decedent).
35 페이지 - Secretary (except where the deficiency is due to negligence, to intentional disregard of rules and regulations, or to fraud with intent to evade tax...
9 페이지 - The earnings and profits of a real estate investment trust for any taxable year (but not its accumulated earnings and profits) shall not be reduced by any amount which is not allowable as a deduction in computing its taxable income for such taxable year. For purposes of this subsection, the term "real estate investment trust...
9 페이지 - The basis of a shareholder's stock in an electing small business corporation shall be reduced (but not below zero) by an amount equal to the amount of...
27 페이지 - ... (2) Amount of carrybacks and carryovers. Except as provided in subsections (i) and (j), the entire amount of the net operating loss for any taxable year (hereinafter in this section referred to as the "loss year") shall be carried to the earliest of the taxable years to which (by reason of paragraph (1)) such loss may be carried.
5 페이지 - For purposes of this subchapter, the term "small business corporation" means a domestic corporation which is not a member of an affiliated group (as defined in section 1504) and which does not...
10 페이지 - Every partnership shall make a return for each taxable year, stating specifically the items of its gross income and the deductions allowed by this title, and shall include in the return the names and addresses of the individuals who would be entitled to share in the net income if distributed and the amount of the distributive share of each individual. The return shall be sworn to by any one of the partners.
22 페이지 - To the extent provided In regulations prescribed by the Secretary or his delegate, common stock In a corporation, the basis of which (in the hands of a taxpayer) Is determined In whole or In part by reference to the basis in his hands of stock In such corporation which meets the requirements of...
27 페이지 - ... loss year") shall be carried to the earliest of the taxable years to which (by reason of paragraph (1)) such loss may be carried. The portion of such loss which shall be carried to each of the other taxable years shall be the excess, if any, of the amount of such loss over the sum of the taxable income for each of the prior taxable years to which such loss may be carried.