The Internal Revenue Code of 1954: Hearings Before the Committee on Finance, United States Senate, Eighty-third Congress, Second Session, on H.R. 8300, an Act to Revise the Internal Revenue Laws of the United States, Partea 1U.S. Government Printing Office, 1954 - 2443 pagini |
Termeni și expresii frecvente
adjusted alcohol allowed amended amount annuity apply assets basis beneficiary benefits bill provides capital gains CHAIRMAN coal CONGRESS THE LIBRARY contract corporation cost death decedent deduction denatured denatured alcohol depreciation distribution dividends received double taxation earnings effect election employees estate tax excess exclusion exemption existing law expenses filing FOLSOM foreign tax gain or loss gift tax gross income H.R. Sec House bill income tax individual insurance companies interest Internal Revenue Code Internal Revenue Service kyanite limited liquidation Married couple ment million ordinary income paid partner partnership payments pension period permit preferred stock present law profits proposed provisions purchase purposes regulated investment companies respect restricted stock retirement rule Secretary HUMPHREY section 501 Senator LONG shareholders stockholders subchapter tax avoidance tax credit tax liability tax-free taxable income taxpayer timber tion transactions treatment trust United United States dollars
Pasaje populare
Pagina 238 - ... such decree in discharge of (or attributable to property transferred, in trust or otherwise, in discharge of) a legal obligation which, because of the marital or family...
Pagina 204 - If no method of accounting has been regularly used by the taxpayer, or if the method used does not clearly reflect income, the computation of taxable income shall be made under such method as, in the opinion of the Secretary or his delegate, does clearly reflect income.
Pagina 298 - The following items shall not be included in gross income and shall be exempt from taxation under this subtitle: (1) BONA FIDE RESIDENT OF FOREIGN COUNTRY. In the Case of an individual citizen of the United States, who establishes to the satisfaction of the Secretary or his delegate that he has been a bona fide resident of a foreign country or countries...
Pagina 536 - ... the acquisition by one corporation, in exchange solely for all or a part of its voting stock...
Pagina 160 - Federal law. (6) A plan shall be considered as meeting the requirements of paragraph (3) during the whole of any taxable year of the plan if on one day in each quarter it satisfied such requirements.
Pagina 195 - Investment in the contract. For purposes of subsection (b), the investment in the contract as of the annuity starting date is — (A) The aggregate amount of premiums or other consideration paid for the contract...
Pagina 176 - Stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
Pagina 293 - A power to consume, invade, or appropriate property for the benefit of the decedent which is limited by an ascertainable standard relating to the health, education, support, or maintenance of the decedent shall not be deemed a general power of appointment.
Pagina 221 - Commission has been affirmed or the petition for review dismissed by the circuit court of appeals; or (4) Upon the expiration of thirty days from the date of issuance of the mandate of the Supreme Court, if such Court directs that...
Pagina 239 - This subsection shall not apply to that part of any such periodic payment which the terms of the decree or written instrument fix, in terms of an amount of money or a portion of the payment, as a sum which is payable for the support of minor children of such husband.