Internal Revenue Cumulative Bulletin, Ediția 1Department of the Treasury, Internal Revenue Service, 1975 |
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Pagina 13
... considered . See Rev. Rul . 54-596 , 1954-2 C.B. 51 ; Rev. Rul . 59-247 , 1959-2 C.B. 14 . In the instant case , the Declaration contains a specific acknowledgement by H that it holds record title to the project site and any ...
... considered . See Rev. Rul . 54-596 , 1954-2 C.B. 51 ; Rev. Rul . 59-247 , 1959-2 C.B. 14 . In the instant case , the Declaration contains a specific acknowledgement by H that it holds record title to the project site and any ...
Pagina 27
... considered to have made a charitable contribu- tion under section 170 of the Code or becomes entitled to a deduction under section 162 at the same time and in the same amount as the income recognized . Taxpayer may be entitled to use ...
... considered to have made a charitable contribu- tion under section 170 of the Code or becomes entitled to a deduction under section 162 at the same time and in the same amount as the income recognized . Taxpayer may be entitled to use ...
Pagina 39
... considered as group - term life insurance , within the meaning of section 1.79-1 ( b ) ( 1 ) ( i ) of the regulations , to which such level premium is properly allocable ; Rev. Rul . 71-360 clari- fied . Rev. Rul . 75-91 The Internal ...
... considered as group - term life insurance , within the meaning of section 1.79-1 ( b ) ( 1 ) ( i ) of the regulations , to which such level premium is properly allocable ; Rev. Rul . 71-360 clari- fied . Rev. Rul . 75-91 The Internal ...
Pagina 50
... considered as scholarships or fellowship grants . ( Also Section 61 ; 1.61-1 . ) Scholarships and fellowships ; fellowships ; Domestic Volunteer Service Act stipend . A stipend received by a period of at least one year in the full ...
... considered as scholarships or fellowship grants . ( Also Section 61 ; 1.61-1 . ) Scholarships and fellowships ; fellowships ; Domestic Volunteer Service Act stipend . A stipend received by a period of at least one year in the full ...
Pagina 53
... considered to be an official or employee . For pur- poses of section 162 ( c ) and this para- graph , the term " foreign country " shall include any foreign nation , whether or not such nation has been accorded diplomatic recognition by ...
... considered to be an official or employee . For pur- poses of section 162 ( c ) and this para- graph , the term " foreign country " shall include any foreign nation , whether or not such nation has been accorded diplomatic recognition by ...
Alte ediții - Afișează-le pe toate
Internal Revenue Cumulative Bulletin, Volumul 3 United States. Internal Revenue Service Vizualizare completă - 2001 |
Termeni și expresii frecvente
acquiring corporation adjusted basis agency allowed amended annuity apply assets basis capital gains carryover Code provides computed contract court decedent December 31 deduction described in section determined distribution dividends earnings and profits election employee excise tax excluded exempt expenses Federal income tax Federal Register fees filed FOIA Form W-2 gift tax gross income Income Tax Regulations interest Internal Revenue Code Internal Revenue Service inventories investment issue liability loan loss manufacturer meaning of section ment method of accounting nonresident alien individual operating organization paragraph partnership payment percent poration Proc pursuant qualify real property received records requested respect retirement Revenue Ruling rules shareholders Stat subparagraph tax imposed tax under section taxable years beginning taxpayer tion trade or business transfer trust United United States Code vides wages withholding
Pasaje populare
Pagina 318 - Generally such relationship exists when the person for whom services are performed has the right to control and direct the individual who performs the services, not only as to the result to be accomplished by the work but also as to the details and means by which that result is accomplished. That is, an employee is subject to the will and control of the employer not only as to what shall be done but how it shall be done.
Pagina 433 - The makers of our Constitution undertook to secure conditions favorable to the pursuit of happiness. They recognized the significance of man's spiritual nature, of his feelings and of his intellect. They knew that only a part of the pain, pleasure and satisfactions of life are to be found in material things. They sought to protect Americans in their beliefs, their thoughts, their emotions and their sensations.
Pagina 392 - Each agency, in accordance with published rules, shall make available for public inspection and copying— "(A) final opinions, including concurring and dissenting opinions, as well as orders, made in the adjudication of cases; "(B) those statements of policy and interpretations which have been adopted by the agency and are not published in the Federal Register...
Pagina 392 - Columbia, has jurisdiction to enjoin the agency from withholding agency records and to order the production of any agency records improperly withheld from the complainant.
Pagina 22 - For purposes of this subtitle, the term "dividend" means any distribution of property made by a corporation to Its shareholders — (1) Out of Its earnings and profits accumulated after February 28, 1913, or (2) Out of Its earnings and profits of the taxable year (computed as of the close of the taxable year without diminution by reason of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution was made.
Pagina 220 - States of a nonresident alien individual as consists of earnings derived from the operation of a ship or ships documented, or of aircraft registered, under the laws of a foreign country which grants an equivalent exemption to citizens of the United States nonresident in that foreign country and to corporations organized in the United States shall not be included in gross income.
Pagina 203 - ... engaged in trade or business within the United States and not having an office or place of business therein, from sources within the United States as interest (except interest on deposits with persons carrying on the banking business), dividends, rents, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable annual or periodical gains, profits, and income...
Pagina 141 - The amount of any item of gross income shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under the method of accounting used in computing taxable income, such amount is to be properly accounted for as of a different period.
Pagina 251 - ... (A) the estate of the decedent, if the right to receive the amount is acquired by the decedent's estate from the decedent; (B) the person who, by reason of the death of the decedent, acquires the right to receive the amount, if the right to receive the amount is not acquired by the decedent's estate from the decedent; or...
Pagina 290 - That whensoever the Death of a Person shall be caused by wrongful Act, Neglect, or Default, and the Act, Neglect, or Default is such as would (if Death had not ensued) have entitled the Party injured to maintain an Action and recover Damages in respect thereof...