Internal Revenue Bulletin: Cumulative bulletinU.S. Government Printing Office, 1967 |
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자주 나오는 단어 및 구문
activities adjustments administrative amended amount applicable Assistant Commissioner Audit Division basis Branch C.B. citation calendar computing coordinates corporation data processing December 31 deduction determination letters distribution District Director district office dividends documents effective employee evaluation excise tax exempt from Federal expenditures Federal income tax filed foreign Form Form W-2 gift tax gross income Income Tax Regulations interest Internal Revenue Bulletin Internal Revenue Code Internal Revenue Service issued January-June liability loss ment National Office nonresident alien offers in compromise operations organization paragraph partnership payment percent person personnel prior Proc programs purchase purposes pursuant reacquisition real property refund Regional Commissioner relating reports request respect Revenue Procedure Revenue Ruling section 501 September 12 Service Center subparagraph tax imposed tax under section taxable taxpayer tion Tobacco Tax transactions transfer trust United withholding
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280 페이지 - ... (2) The amount of any payment made to, or on behalf of, an employee under a plan or system established by an employer which makes provision for his employees generally or for a class or classes of his employees (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment), on account of (A) retirement, or (B) sickness or accident disability, or (C) medical and hospitalization expenses in connection with sickness or accident disability,...
337 페이지 - In the internal revenue district in which Is located the legal residence or principal place of business of the person making the return...
224 페이지 - ... all officers and employees of the United States, having the control, receipt, custody, disposal, or payment, of interest, rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable annual or periodical gains, profits, and income, of any nonresident alien individual...
334 페이지 - ... (a) General rule. Except as otherwise provided in this section, when a return of tax is required under this title or regulations, the person required to make such return shall, without assessment or notice and demand from the Secretary or his delegate, pay such tax to the internal revenue officer with whom the return is filed, and shall pay such tax at the time and place fixed for filing the return (determined without regard to any extension of time for filing the return) . (b) Exceptions.
87 페이지 - It is the declared policy of the Congress that the Government should aid, counsel, assist, and protect insofar as is possible the interests of small business concerns in order to preserve free competitive enterprise...
74 페이지 - ... the principal purpose for which such acquisition was made is evasion or avoidance of Federal income tax by securing the benefit of a deduction, credit, or other allowance which such person or corporation would not otherwise enjoy, then such deduction, credit, or other allowance shall not be allowed.
257 페이지 - ... unless such transferee corporation shall establish by the clear preponderance of the evidence that the securing of such exemption or credit was not a maJor purpose of such transfer.
16 페이지 - ... divorced or legally separated from her husband under a decree of divorce or of separate maintenance, periodic payments (whether or not made at regular intervals) received subsequent to such decree in discharge of, or attributable to property transferred (in trust or otherwise) in discharge of, a legal obligation which, because of the marital or family relationship, is imposed upon or incurred by such husband under such decree or under a written instrument incident to such divorce or separation...
269 페이지 - ... intended to take effect in possession or enjoyment at or after his death, or of which he has at any time made a transfer, by trust or otherwise, under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death...
109 페이지 - State law, there shall be allowed as deductions in computing taxable income amounts paid to, or credited to the accounts of, depositors or holders of accounts as dividends or interest on their deposits or withdrawable accounts, if such amounts paid or credited are withdrawable on demand subject only to customary notice of intention to withdraw.