Internal Revenue Cumulative Bulletin, Ediția 3,Volumul 2

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Department of the Treasury, Internal Revenue Service, 1978

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Pagina 18 - 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 15 - 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 11 - Rulings and procedures reported in the Bulletin do not have the force and effect of Treasury Department Regulations, but they may be used as precedents. Unpublished rulings will not be relied on, used, or cited as precedents by Service personnel in the disposition of other cases. In applying published rulings and procedures, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures...
Pagina 1 - In the case of an individual, there shall be allowed, as a credit against the tax imposed by this chapter for the taxable year, an amount equal to...
Pagina 103 - Crude oil is technically defined as a mixture of hydrocarbons that exists in the liquid phase in natural underground reservoirs and remains liquid at atmospheric pressure after passing through surface separating facilities.
Pagina 275 - ... having met, after full and free conference, have agreed to recommend and do recommend to their respective Houses as follows : That the House recede from its disagreement to the amendment of the Senate...
Pagina 64 - ... (1) section 33 (relating to foreign tax credit), (2) section 37 (relating to credit for the elderly), (3) section 38 (relating to investment in certain depreciable property), (4) section 40 (relating to expenses of work incentive programs...
Pagina 4 - No manufacturer, producer, or importer shall be entitled to credit or refund under subsection (a) unless he has in his possession such evidence of the inventories with respect to which the credit or refund is claimed as may be required by regulations prescribed under this section.
Pagina 198 - For purposes of paragraph (1), the term "geothermal deposit" means a geothermal reservoir consisting of natural heat which is stored in rocks or in an aqueous liquid or vapor (whether or not under pressure).
Pagina 4 - Administrator) which includes January 1 of such calendar year. If a manufacturer has no annual production period, the term 'model year

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