Internal Revenue Cumulative Bulletin, Ediția 1Department of the Treasury, Internal Revenue Service, 1975 |
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Pagina 18
... taxable event has occurred regardless of whether funds are used for per- sonal needs , so long as the recipient has exercised command and dominion over the funds . Ernestine K. Alcorn , 28 CCH Tax Ct . Mem . 751 ( 1969 ) . Taxable ...
... taxable event has occurred regardless of whether funds are used for per- sonal needs , so long as the recipient has exercised command and dominion over the funds . Ernestine K. Alcorn , 28 CCH Tax Ct . Mem . 751 ( 1969 ) . Taxable ...
Pagina 31
... taxable year 1971 . $ 800,000 Branch net worth at the end of taxable year 1971 is computed as follows : ( 1 ) Dollar value of the excess of current as- sets over current liabilities , comput- ed at the currency exchange rate pre ...
... taxable year 1971 . $ 800,000 Branch net worth at the end of taxable year 1971 is computed as follows : ( 1 ) Dollar value of the excess of current as- sets over current liabilities , comput- ed at the currency exchange rate pre ...
Pagina 32
... taxable year and the fixed assets ' adjusted basis was $ 408,000 . Held , the taxpayer may use the " net worth " or " balance sheet " meth- od of reporting income or loss from the operations of its foreign branch . The taxpayer's ...
... taxable year and the fixed assets ' adjusted basis was $ 408,000 . Held , the taxpayer may use the " net worth " or " balance sheet " meth- od of reporting income or loss from the operations of its foreign branch . The taxpayer's ...
Pagina 33
... taxable year , regardless of the fact that the profits may not have been remitted to M. The calculation of the profit to be brought into M's account at year's end under the foregoing method would be made in two steps , as follows : ( 1 ) ...
... taxable year , regardless of the fact that the profits may not have been remitted to M. The calculation of the profit to be brought into M's account at year's end under the foregoing method would be made in two steps , as follows : ( 1 ) ...
Pagina 34
... taxable year , it would be tantamount to a further reduction or deduction in computing its taxable income for the taxable year . There- fore , since the taxpayer chose to elect the benefits of section 901 of the Code for 1973 , the ...
... taxable year , it would be tantamount to a further reduction or deduction in computing its taxable income for the taxable year . There- fore , since the taxpayer chose to elect the benefits of section 901 of the Code for 1973 , the ...
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...