The Code of Federal Regulations of the United States of America

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U.S. Government Printing Office, 1998
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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17 페이지 - For purposes of subsection (a), the term 'surviving spouse' means a taxpayer — "(A) whose spouse died during either of his two taxable years immediately preceding the taxable year, and "(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a...
286 페이지 - Such term includes only property with respect to which depreciation (or amortization in lieu of depreciation) is allowable and having a useful life (determined as of the time such property is placed in service) of 4 years or more. (2) Property used outside the United States — (A) In general. Except as provided in subparagraph (B) , the term "section 38 property...
368 페이지 - ... 50 percent of the total value of the shares of all classes of stock of another corporation, then such person (or persons) shall be treated as in control of such other corporation.
449 페이지 - ... those items of income, deductions, and credits against tax of the trust which are attributable to that portion of the trust to the extent such items are taken into account under section 671 and the regulations thereunder. Any remaining portion of the trust is subject to the provisions of this section.
272 페이지 - building" generally means any structure or edifice enclosing a space within its walls, and usually covered by a roof, the purpose of which is, for example, to provide shelter or housing, or to provide working, office, parking, display, or sales space. The term includes, for example, structures such as apartment houses, factory and office buildings, warehouses, barns, garages, railway or bus stations, and stores. Such term includes any such structure constructed by, or for, a lessee even if such structure...
483 페이지 - XV Office of Administration, Executive Office of the President (Parts 2500—2599) XVI Office of Government Ethics (Parts 2600—2699) XXI Department of the Treasury (Parts 3100—3199...
248 페이지 - ... (4) PROPERTY DESTROYED BY CASUALTY, ETC.— No increase shall be made under paragraph (1) and no adjustment shall be made under paragraph (3) in any case in which— "(A) any property is disposed of, or otherwise ceases to be section 38 property with respect to the taxpayer...
500 페이지 - Civil Rights, Commission on Civil Rights, Office for Coast Guard Coast Guard (Great Lakes Pilotage) Commerce Department Census Bureau Economic Affairs, Under Secretary Economic Analysis, Bureau of Economic Development Administration Emergency Management and Assistance...
282 페이지 - Married individuals. In the case of a husband or wife who files a separate return, the amount specified under subparagraphs (A) and (B) of paragraph (2) shall be $12,500 in lieu of $25,000.
505 페이지 - National Aeronautics and Space Administration Federal Acquisition Regulation National Agricultural Library National Agricultural Statistics Service National Archives and Records Administration Information Security Oversight Office National Bureau of Standards National Capital Planning Commission National Commission for Employment Policy National Commission on Libraries and Information Science National and Community Service, Corporation for National Council on Disability National Credit Union Administration...

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