The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1967 - Administrative law The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
From inside the book
Results 1-5 of 61
Page 41
... placed on an annual basis under section 443. If the taxable income is required to be com- puted under section 443 ( b ) then the tentative taxes under section 21 are computed as provided in paragraph ( 1 ) or ( 2 ) of section 443 ( b ) ...
... placed on an annual basis under section 443. If the taxable income is required to be com- puted under section 443 ( b ) then the tentative taxes under section 21 are computed as provided in paragraph ( 1 ) or ( 2 ) of section 443 ( b ) ...
Page 60
... placed in service by the taxpayer during such taxable year , plus ( B ) The applicable percentage of the cost of each used section 38 property ( as defined in section 48 ( c ) ( 1 ) ) placed in service by the taxpayer during such ...
... placed in service by the taxpayer during such taxable year , plus ( B ) The applicable percentage of the cost of each used section 38 property ( as defined in section 48 ( c ) ( 1 ) ) placed in service by the taxpayer during such ...
Page 68
... placed in service by the taxpayer during such taxable year , plus ( ii ) the applicable percentage of the cost of each used section 38 property placed in service by the taxpayer during such taxable year . With respect to any section 38 ...
... placed in service by the taxpayer during such taxable year , plus ( ii ) the applicable percentage of the cost of each used section 38 property placed in service by the taxpayer during such taxable year . With respect to any section 38 ...
Page 69
... placed in service by such corporation , estate , or trust . For the definitions of new section 38 property and used section 38 property , see §§ 1.48-2 and 1.48-3 , respectively . ( 2 ) The basis ( or cost ) of section 38 property placed ...
... placed in service by such corporation , estate , or trust . For the definitions of new section 38 property and used section 38 property , see §§ 1.48-2 and 1.48-3 , respectively . ( 2 ) The basis ( or cost ) of section 38 property placed ...
Page 70
... Placed in service . ( 1 ) For pur- poses of the credit allowed by section 38 , property shall be considered placed in service in the earlier of the following taxable years : ( i ) The taxable year in which , under the taxpayer's ...
... Placed in service . ( 1 ) For pur- poses of the credit allowed by section 38 , property shall be considered placed in service in the earlier of the following taxable years : ( i ) The taxable year in which , under the taxpayer's ...
Contents
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Common terms and phrases
adjusted basis adjusted gross income allowable under section amended by T.D. amortization deduction amounts paid amounts received annuity apply asset attributable beneficiary bond premium calendar carryback carryover charitable contribution có có có corporation cost December 31 deduction under section depreciation described in section determined dividends duction election employee erty excess excluded from gross exempt expenditures expenses filed graph included in gross income tax individual Internal Revenue Code January joint return lease lessee ment net operating loss operating loss paid or incurred paragraph payer payments percent period placed in service portion preferred stock purchase purposes of section regulations thereunder respect section 38 property section 72 spect spouse standard deduction Stat Statutory provisions subdivision subparagraph taken into account tax imposed taxable income taxable year ending taxable years beginning taxpayer term tion trade or business treated weekly rate
Popular passages
Page 317 - A reasonable allowance for salaries or other compensation for personal services actually rendered; (2) Traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business; and (3) Rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity.
Page 421 - The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts.
Page 426 - ... 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...
Page 232 - If the final transfer is to the Insured, to a partner of the insured, to a partnership in which the insured is a partner, or to a corporation in which the insured is a shareholder or officer...
Page 319 - The cost of incidental repairs which neither materially add to the value of the property nor appreciably prolong its life, but keep it in an ordinarily efficient operating condition, may be deducted as expense, provided the plant or property account is not increased by the amount of such expenditures.
Page 323 - That (A) such payments are held in trust for the purpose of paying, either from principal or income or both, for the benefit of employees, their families and dependents...
Page 128 - VTI of this subchapter) which are attributable to a trade or business carried on by the taxpayer. if such trade or business does not consist of the performance of services by the taxpayer as an employee. (2) Trade and business deductions of employees — (A) Reimbursed expenses.
Page 417 - Territory, the District of Columbia, or any possession of the United States; (B) Organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes or for the prevention of cruelty to children or animals...
Page 524 - medical care" means amounts paid — (A) for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body (including amounts paid for accident or health insurance), or (B) for transportation primarily for and essential to medical care referred to in subparagraph (A).
Page 115 - In the case of a manufacturing, merchandising, or mining business, "gross income" means the total sales, less the cost of goods sold, plus any income from Investments and from incidental or outside operations or sources.