Internal Revenue Bulletin: Cumulative bulletin, Partea 3U.S. Government Printing Office, 1963 A consolidation of all items of a permanent nature published in the weekly Internal revenue bulletin, ISSN 0020-5761, as well as a cumulative list of announcements relating to decisions of the Tax Court. |
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Pagina 13
... contributions made for his own benefit . These contributions are limited to the lesser of $ 2,500 or 10 percent of " earned income , " the maximum deduction be- ing $ 1,250 . If other employees are covered by the plan , a self- employed ...
... contributions made for his own benefit . These contributions are limited to the lesser of $ 2,500 or 10 percent of " earned income , " the maximum deduction be- ing $ 1,250 . If other employees are covered by the plan , a self- employed ...
Pagina 92
... contributions unde the plan are nonforfeitable at the time the contributions are paid to o under the plan ; and ( B ) in the case of a profit - sharing plant , there is a definite formul for determining the contributions to be made by ...
... contributions unde the plan are nonforfeitable at the time the contributions are paid to o under the plan ; and ( B ) in the case of a profit - sharing plant , there is a definite formul for determining the contributions to be made by ...
Pagina 93
... contributions or benefits for an owner - em- ployee who controls , or for two or more owner - employees who together con- trol , the trade or business with respect to which the plan is established and who also control as an owner ...
... contributions or benefits for an owner - em- ployee who controls , or for two or more owner - employees who together con- trol , the trade or business with respect to which the plan is established and who also control as an owner ...
Pagina 94
... contribution made by any owner - employee ( as an employee ) at a rate which exceeds the rate of contributions permitted to be made by employees other than owner - employees ; ( iii ) the amount of any contribution made by any owner ...
... contribution made by any owner - employee ( as an employee ) at a rate which exceeds the rate of contributions permitted to be made by employees other than owner - employees ; ( iii ) the amount of any contribution made by any owner ...
Pagina 95
... contribution exceeds the amount deductible under section 404 ( determined without regard to section 404 ( a ) ( 10 ) ) with respect to contributions made by the employer on behalf of such owner - employee under the plan , and ( C ) the ...
... contribution exceeds the amount deductible under section 404 ( determined without regard to section 404 ( a ) ( 10 ) ) with respect to contributions made by the employer on behalf of such owner - employee under the plan , and ( C ) the ...
Alte ediții - Afișează-le pe toate
Internal Revenue Bulletin: Cumulative bulletin United States. Internal Revenue Service Vizualizare completă - 1961 |
Internal Revenue Bulletin: Cumulative bulletin, Partea 1 United States. Internal Revenue Service Vizualizare completă - 1966 |
Termeni și expresii frecvente
adjusted basis allowed amounts paid annuity apply assets attributable beginning after December behalf Big Bend Dam bill amends capital gains carryback committee computing controlled foreign corporation cooperative December 31 delegate depreciation described in section determined distribution domestic corporation earned income earnings and profits election employees exceed excess contribution exempt expenses extent filed foreign investment company foreign tax credit foreign trust gross income included in gross income tax interest Internal Revenue Code investment credit limitation loans meaning of section nonqualified written notices notice of allocation operating loss ordinary income owner-employee paragraph patronage dividends payment present law protection against loss qualified investment real property refund regulations prescribed relating respect retirement plans sale or exchange Secretary section 38 property section 401 self-employed individuals Senate special rules subchapter subparagraph subsection taken into account tax imposed taxable income taxable years beginning taxpayer thereof tion trade or business Treasury treated United States person withholding
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Pagina 62 - To grant by special permit to national banks applying therefor, when not in contravention of State or local law, the right to act as trustee, executor, administrator, registrar of stocks and bonds, guardian of estates, assignee, receiver committee of estates of lunatics, or in any other fiduciary capacity...
Pagina 93 - ... such creator or person through the ownership, directly or Indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or more of the total value of shares of all classes of stock of the corporation.
Pagina 100 - ... later. In the case of such a claim, the amount of the credit or refund may exceed the portion of the tax paid within the period provided in subsection (b)(2) or (c), whichever is applicable, to the extent of the amount of the overpayment attributable to such carryback.
Pagina 113 - In direct connection with appearances before, submission of statements to, or sending communications to, the committees, or Individual members, of Congress or of any legislative body of a State, a possession of the United States, or a political subdivision of any of the foregoing with respect to legislation or proposed legislation...
Pagina 93 - In the case of a trust described in section 401 (a) which is part of a plan providing contributions or benefits for employees some or all of whom are owner-employees (as defined in section 401 (c) (3)) who control (within the meaning of section 401 (d) (9) (B) ) the trade or business with respect to which the plan is established, the term "prohibited transaction...
Pagina 485 - New section 38 property. For purposes of this subpart, the term "new section 38 property" means section 38 property — (1) The construction, reconstruction, or erection of which is completed by the taxpayer after December 31, 1961, or...
Pagina 303 - Neither shall a plan be considered discriminatory within the meaning of such provisions merely because the contributions or benefits of or on behalf of the employees under the plan bear a uniform relationship to the total compensation, or the basic or regular rate of compensation, of such employees, or merely because the contributions or benefits based on that part of an employee's remuneration which is excluded from "wages...
Pagina 100 - Commerce — (1) the names of any attorneys, agents, and other persons engaged by or on behalf of the firm for the purpose of expediting applications for such adjustment assistance, and (2) the fees paid or to be paid to any such person.
Pagina 178 - A of chapter 53 ( relating to machine guns and certain other firearms), on the date prescribed therefor (determined with regard to any extension of time for filing) , unless it is shown that such failure is due to reasonable cause and not due to willful neglect...
Pagina 375 - Act of 1962, a net operating loss for such taxable year shall be a net operating loss carryback to each of the 5 taxable years preceding the taxable year of such loss.