The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1972 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. |
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accrual method adjustments allocation amended by T.D. amount annuity contract annuity plan arm's length attributable basis beneficiary benefits billing-month bond calendar compensation computed December 31 described in section determined disposition distribution election employee's example excess contribution fair market value filed graph gross income gross profit includible in gross installment Internal Revenue Code January June justments liability meet the requirements ment method of accounting months 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 subdivision subpara subparagraph taxable income taxable years beginning taxpayer tion total unstated interest trade or business transfer treated tributions trust
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206 페이지 - BASIS. (a) Dealers in personal property. — Under regulations prescribed by the Commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes of personal property on the installment plan may return as income therefrom in any taxable year that proportion of the installment payments actually received in that year which the gross profit realized or to be realized when payment is completed, bears to the total contract price.
228 페이지 - The obligations of a State, a Territory, or a possession of the United States, or any political subdivision of any of the foregoing, or of the District of Columbia...
209 페이지 - BASIS. (a) DEALERS IN PERSONAL PROPERTY. — Under regulations prescribed by the Commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes of personal property on the installment plan may return as income therefrom in any taxable year that proportion of the installment payments actually received in that year which the gross profit realized or to be realized when payment is completed, bears to the total contract price.
7 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 contribution« or benefits based on that part of an employee's remuneration which Is excluded from "wages...
7 페이지 - Secretary or his delegate 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.
80 페이지 - General rule. if contributions are paid by an employer to or under a stock bonus, pension, profitsharing, or annuity plan, or if compensation is paid or accrued on account of any employee under a plan deferring the receipt of such compensation, such contributions or compensation shall not be deductible under...
197 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.
57 페이지 - ... securities of the employer corporation" includes securities of a parent or subsidiary corporation (as defined in subsections (e) and (f ) of section 425) of the employer corporation.
256 페이지 - That whenever in the opinion of the Commissioner the use of inventories is necessary in order clearly to determine the income of any taxpayer, inventories shall be taken by such taxpayer upon such basis as the Commissioner, with the approval of the Secretary, may prescribe as conforming as nearly as may be to the best accounting practice in the trade or business and as most clearly reflecting the income.
111 페이지 - No Income shall result at the time of the transfer of such share to the Individual upon his exercise of the option...