Internal Revenue Cumulative Bulletin, Ediția 2Department of the Treasury, Internal Revenue Service, 1978 |
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Pagina 7
... Section 38. - Investment in Certain Depreciable Property 26 CFR 1.38-1 : Investment in certain de- preciable ... meaning of section 1402 ( a ) . Section 1402 ( a ) of the Code pro- vides that in the case of any trade or business ...
... Section 38. - Investment in Certain Depreciable Property 26 CFR 1.38-1 : Investment in certain de- preciable ... meaning of section 1402 ( a ) . Section 1402 ( a ) of the Code pro- vides that in the case of any trade or business ...
Pagina 8
... Section 7701 ( a ) ( 9 ) of the Code provides that the term " United States " when used in a geographical sense ... meaning of section 1034 ) reduced ( but not below zero ) by the taxpayer's cost of purchasing the new residence ...
... Section 7701 ( a ) ( 9 ) of the Code provides that the term " United States " when used in a geographical sense ... meaning of section 1034 ) reduced ( but not below zero ) by the taxpayer's cost of purchasing the new residence ...
Pagina 9
... section 44 ( d ) ( 2 ) will equal zero $ 30,000 less $ 35,000 $ 30,000 0 B did not purchase or start construc- tion ... meaning of section 48 ( a ) of the Internal Revenue Code of 1954 . The taxpayer is in the business of growing ...
... section 44 ( d ) ( 2 ) will equal zero $ 30,000 less $ 35,000 $ 30,000 0 B did not purchase or start construc- tion ... meaning of section 48 ( a ) of the Internal Revenue Code of 1954 . The taxpayer is in the business of growing ...
Pagina 10
... meaning of section 48 ( a ) of the Code . 26 CFR 1.48-1 : Definition of section 38 property . ( Also Section 761 , 1.761-1 . ) Investment credit ; facility jointly owned with city and cooperative . The portion of an electric generat ...
... meaning of section 48 ( a ) of the Code . 26 CFR 1.48-1 : Definition of section 38 property . ( Also Section 761 , 1.761-1 . ) Investment credit ; facility jointly owned with city and cooperative . The portion of an electric generat ...
Pagina 66
... meaning of section 761 ( a ) , to carry on a business , financial opera- tion , or venture as a partnership be- fore the first taxable year in which such organization ... Section 301.6654 is deleted . This Treasury 66 Section 56.
... meaning of section 761 ( a ) , to carry on a business , financial opera- tion , or venture as a partnership be- fore the first taxable year in which such organization ... Section 301.6654 is deleted . This Treasury 66 Section 56.
Alte ediții - Afișează-le pe toate
Internal Revenue Cumulative Bulletin, Volumul 3 United States. Internal Revenue Service Vizualizare completă - 2001 |
Termeni și expresii frecvente
agency allowed amended amount annuity apply assets bank basis beneficiaries benefit bill capital gains carryback committee computed contributions corporation costs Court decedent decedent's December 31 deduction depreciation determined distribution dividend earned effect election employee ERISA estate tax excess excise tax exclusion exemption expenses fair market value federal income tax Federal Register filed foreign gross income income tax return individual interest Internal Revenue Code Internal Revenue Service investment issued items of tax liability meaning of section ment minimum tax operating loss organization paid paragraph participant payment percent period person ployee prior Proc pursuant qualified real property received relating respect retirement Revenue Ruling rules securities share shareholders spect subchapter subparagraph tax imposed tax preference taxable income taxable years beginning taxicab taxpayer tion trade or business transaction transfer Treasury treated United vides
Pasaje populare
Pagina 367 - Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1954.
Pagina 319 - ... or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over.
Pagina 239 - The value of the property is the price at which such 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.
Pagina 221 - 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.
Pagina 13 - ... 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.
Pagina 248 - 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...
Pagina 407 - In the case of an individual citizen of the United States who during any period of 18 consecutive months is present in a foreign country or countries during at least 510 full days in such period...
Pagina 429 - Returns made on the basis of the calendar year shall be made on or before the 15th day of March following the close of the calendar year. Returns made on the basis of a fiscal year shall be made on or before the 15th day of the third month following the close of the fiscal year.
Pagina 319 - person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
Pagina 178 - common trust fund" means a fund maintained by a bank (as defined in section 104) — (1) exclusively for the collective investment and reinvestment of moneys contributed thereto by the bank in its capacity as a trustee, executor, administrator, or guardian...