Internal Revenue Cumulative Bulletin, Ediția 2Department of the Treasury, Internal Revenue Service, 1978 |
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Pagina 8
... treated separately in applying the recapture provisions of section 44 ( d ) ( 1 ) and ( 2 ) of the Code . Rev. Rul . 78-259 Advice has been requested whether , under the circumstances described be- low , taxpayers must recapture all or ...
... treated separately in applying the recapture provisions of section 44 ( d ) ( 1 ) and ( 2 ) of the Code . Rev. Rul . 78-259 Advice has been requested whether , under the circumstances described be- low , taxpayers must recapture all or ...
Pagina 10
... treated as section 38 property only if such property is used predominantly in an unrelated trade or business the income from which is subject to tax under section 511 . Section 48 ( a ) ( 5 ) of the Code pro- vides that property used by ...
... treated as section 38 property only if such property is used predominantly in an unrelated trade or business the income from which is subject to tax under section 511 . Section 48 ( a ) ( 5 ) of the Code pro- vides that property used by ...
Pagina 12
... treated as one organi- zation ) . ( 2 ) Example . Subparagraph ( 1 ) of this paragraph may be illustrated by the following example : Example . ( a ) A Company and its three subsidiaries , B , C , and D Companies , are a group of ...
... treated as one organi- zation ) . ( 2 ) Example . Subparagraph ( 1 ) of this paragraph may be illustrated by the following example : Example . ( a ) A Company and its three subsidiaries , B , C , and D Companies , are a group of ...
Pagina 21
... treated as an item of tax preference should be determined on the basis of the deduction claimed , rather than the maximum deduction *** allowable . This suggestion has not been adopted since section 57 ( a ) ( 8 ) defines the depletion ...
... treated as an item of tax preference should be determined on the basis of the deduction claimed , rather than the maximum deduction *** allowable . This suggestion has not been adopted since section 57 ( a ) ( 8 ) defines the depletion ...
Pagina 23
... treated as reducing United States income tax before items which are not items of tax preference . Section 1.58-8 contains rules relat- ing to foreign - source capital gains and stock options . Such items are subject to the minimum tax ...
... treated as reducing United States income tax before items which are not items of tax preference . Section 1.58-8 contains rules relat- ing to foreign - source capital gains and stock options . Such items are subject to the minimum tax ...
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...