Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexDivision of the Federal Register, the National Archives, 1960 |
도서 본문에서
100개의 결과 중 1 - 5개
225 페이지
... gain or loss , and the basis for determining gain or loss : ( 1 ) Where an asset is retired by sale at arm's length , recognition of gain or loss will be subject to the provisions of sections 1002 , 1231 , and other applicable ...
... gain or loss , and the basis for determining gain or loss : ( 1 ) Where an asset is retired by sale at arm's length , recognition of gain or loss will be subject to the provisions of sections 1002 , 1231 , and other applicable ...
350 페이지
... gain is $ 500 ( $ 1,000 minus $ 500 , her basis ) , her recognized gain under section 267 ( d ) is only $ 200 , the excess of the realized gain of $ 500 over the loss of $ 300 not allowable to H. In determining capital gain or loss W's ...
... gain is $ 500 ( $ 1,000 minus $ 500 , her basis ) , her recognized gain under section 267 ( d ) is only $ 200 , the excess of the realized gain of $ 500 over the loss of $ 300 not allowable to H. In determining capital gain or loss W's ...
360 페이지
... gain recognized to the distributing corpora- tion under section 311 ( b ) and ( c ) ) shall be taken into account under section 301 ( c ) . Thus , in such a case , the amount of such a dividend in kind under section 301 ( c ) ( 1 ) may ...
... gain recognized to the distributing corpora- tion under section 311 ( b ) and ( c ) ) shall be taken into account under section 301 ( c ) . Thus , in such a case , the amount of such a dividend in kind under section 301 ( c ) ( 1 ) may ...
382 페이지
... gain to the corporation recognized under subsection ( b ) or ( c ) of section 311 . ( d ) Certain distributions of stock and securities- ( 1 ) In general . The distribution to a distributee by or on behalf of a cor- poration of its ...
... gain to the corporation recognized under subsection ( b ) or ( c ) of section 311 . ( d ) Certain distributions of stock and securities- ( 1 ) In general . The distribution to a distributee by or on behalf of a cor- poration of its ...
386 페이지
... gain or loss is determined by using the adjusted basis ( under the law applicable to the year in which the sale or other disposition was made ) for de- termining gain , but disregarding value as of March 1 , 1913. Under subpara- graph ...
... gain or loss is determined by using the adjusted basis ( under the law applicable to the year in which the sale or other disposition was made ) for de- termining gain , but disregarding value as of March 1 , 1913. Under subpara- graph ...
기타 출판본 - 모두 보기
자주 나오는 단어 및 구문
acquired adjusted basis adjusted gross income allocable amortization deduction amounts received annuity apply assets attributable beneficiary bond premium calendar carryback carryover ceived có có có compensation computed contract contributions cost death December 31 deduction under section depreciation determined distribution duction earnings and profits election employee excess excluded from gross exempt expenditures expenses fair market value filed following examples gain or loss graph included in gross income tax individual interest Internal Revenue Code June 22 liquidation ment method month operating loss option paid or incurred paragraph payments percent period person poration preferred stock prior provided in section provisions of section purchase purposes of section regulations thereunder relating reorganization respect restricted stock retirement section 404 section 72 share shareholder spouse standard deduction Statutory provisions stock option subparagraph taxable income taxpayer tion trade or business transaction transfer treated tribution trust
인기 인용구
232 페이지 - The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts.
368 페이지 - No gain or loss shall be recognized If property is transferred to a corporation by one or more persons solely In exchange for stock or securities in such corporation, and Immediately after the exchange such person or persons are in control of the corporation...
300 페이지 - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate...
167 페이지 - If his visual acuity is greater than 20/200 but Is accompanied by a limitation In the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees.
395 페이지 - If It were not for the fact that the property received In exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or money, then the gain, If any, to the recipient shall be recognized, but In an amount not In excess of the sum of such money and the fair market value of such other property.
387 페이지 - No gain or loss shall be recognized If a corporation a party to a reorganization exchanges property, in pursuance of the plan of reorganization, solely for stock or securities in another corporation a party to the reorganization.
234 페이지 - ... an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on...
493 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...
380 페이지 - If an exchange would be within the provisions of subsection (b) (1), (2), (3), or (5) of this section if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or money...
168 페이지 - ... central visual acuity of the individual for whom the exemption is claimed did not exceed 20/200 in the better eye with correcting lenses or (ii) such individual's visual acuity was accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees.