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, 1981 Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
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additional depreciation adjusted basis allowed amended by T.D. amount of gain apply April 15 attributable beginning after December calendar capital gain carryback computed consolidated return contract or subcontract December 31 described in section determined disposition distribution dividend duction earnings and profits earnings from self-employment electing small business election under section Example fair market value filed gain or loss gain realized gain recognized graph gross income holding period included income tax income under section Internal Revenue Internal Revenue Code justment long-term capital loss ment nonresident alien notice of allocation operating loss ordinary income paid paragraph partnership payment percent person poration portion pursuant refund relating respect sale or exchange section 1250 property separate return shareholder small business corporation spect subdivision subpara subparagraph taken into account taxable income taxable year ending taxable years beginning taxpayer tier corporation tion trade or business transaction transfer treated written notice
인기 인용구
393 페이지 - If property (as a result of its destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation, or the threat or imminence thereof...
405 페이지 - Service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order...
392 페이지 - Generally, services are considered rendered to the occupant if they are primarily for his convenience and are other than those usually or customarily rendered in connection with the rental of rooms or other space for occupancy only.
429 페이지 - Person includes an individual, a corporation, a partnership, a trust or estate, a joint-stock company, an association, or a syndicate, group, pool, joint venture or other unincorporated organization or group, through or by means of which any business, financial operation or venture is carried on. (c) Contract...
397 페이지 - In case the services are in part agricultural and in part nonagricultural, the time devoted to the performance of each type of service is the test to be used to determine whether the major portion of the...
44 페이지 - Stat. 197)), there shall be included the period for which he held the stock or securities in the distributing corporation before the receipt of the stock or securities on such distribution.
334 페이지 - The remaining one-half of such taxable income shall be apportioned in accordance with the gross sales of the taxpayer within the United States and within the foreign country, the portion attributable to sources within the United States...
394 페이지 - Even though a portion of a partner's distributive share of the income or loss, described in section 702(a)(9), from a trade or business carried on by a partnership is community income or loss under the community property laws applicable to such share, all of such distributive share shall be included in computing the net earnings from selfemployment of such partner; no part of such share shall be taken into account in computing the net earnings from self -employment of the spouse of such partner.
437 페이지 - States may be collected; (3) to make no subdivisions of any contract or subcontract for the same article or articles for the purpose of evading the provisions of this Act...
392 페이지 - Payments for the use or occupancy of rooms or other space where services are also rendered to the occupant, such as for the use or occupancy of rooms or other quarters in hotels, boarding houses, or apartment houses furnishing hotel services, or in tourist camps or tourist homes, motor courts or motels, or for the use or occupancy of space in parking lots, warehouses, or storage garages, do not constitute rentals from real estate.