Internal Revenue BulletinDepartment of the Treasury, Internal Revenue Service, 1958 |
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adjusted basis allowed amended amortization amounts paid announcements assets bonds Calif charitable computing constitute contract corporation Cumulative Bulletin December 31 determined distilled spirits employee et ux exempt expenses farm Federal income tax Federal Register filed FINDING LIST Foundation Fund gain or loss gasoline gross income held imposed by section interest Internal Revenue Bulletin Internal Revenue Code Internal Revenue Service issued manufacturers excise tax meaning of section ment Modified Nonacquiescence operation option ordinary income organization payment percent period person prior producer provisions of section public laws published ruling published without consideration purchased refund relating reported respect retail Revenue Procedure Revenue Ruling Revoked rulings and decisions section 170 self-employment semiannual sold Subpart supra Tax Court tax imposed taxable income taxpayer thereof timber tion trade or business transportation Treasury Decisions trust United Washington 25
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34 페이지 - 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...
36 페이지 - In such taxable year. (c) Short-term obligations issued on discount basis. In the case of any obligation of the United States or any of Its possessions. or of a State or Territory, or any political subdivision thereof, or of the District of Columbia, issued on or after March 1, 1941, on a discount basis and payable without Interest at a fixed maturity date not exceeding one year from the date of Issue...
23 페이지 - Sale of oil or gas properties. In the case of a bona fide sale of any oil or gas property, or any Interest therein, where the principal value of the property has been demonstrated by prospecting or exploration •or discovery work done by the taxpayer, the ; portion of the surtax Imposed by section 1 attributable to such sale shall not exceed 30 percent of the selling price of such property •or Interest.
43 페이지 - If indictments were to be held open to challenge on the ground that there was inadequate or incompetent evidence before the grand jury, the resulting delay would be great indeed. The result of such a rule would be that before trial on the merits a defendant could always insist on a kind of preliminary trial to determine the competency and adequacy of the evidence before the grand jury.
16 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...
32 페이지 - ... in the taxable year during which it is credited to his account, set apart for him, or otherwise made available so that he may draw upon it at any time, or so that he could have drawn upon it during the taxable year If notice of intention to withdraw had been given. However, income is not constructively received if the taxpayer's control of its receipt is subject to substantial limitations or restrictions.
8 페이지 - For the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body...