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. |
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Results 1-5 of 100
Page 21
... treated as imposing the alterna- tive tax on capital gains computed under section 1304 ( e ) ( 2 ) , the 87 - percent limi- tation shall apply only to the tax equal to the tax imposed by section 1 , reduced by the amount of the tax ...
... treated as imposing the alterna- tive tax on capital gains computed under section 1304 ( e ) ( 2 ) , the 87 - percent limi- tation shall apply only to the tax equal to the tax imposed by section 1 , reduced by the amount of the tax ...
Page 23
... treated as a joint return for purposes of sections 2 ( a ) , 3 , and 141 if all three of the follow- ing requirements are satisfied : ( 1 ) He has not remarried before the close of the taxable year the return for which is sought to be ...
... treated as a joint return for purposes of sections 2 ( a ) , 3 , and 141 if all three of the follow- ing requirements are satisfied : ( 1 ) He has not remarried before the close of the taxable year the return for which is sought to be ...
Page 55
... treated as receiving earned income for every year in which the deceased spouse re- ceived such income , even though they were not yet married . Furthermore , for purposes of this rule , the earned income received by the deceased spouse ...
... treated as receiving earned income for every year in which the deceased spouse re- ceived such income , even though they were not yet married . Furthermore , for purposes of this rule , the earned income received by the deceased spouse ...
Page 56
... treated as representing compensation for per- sonal services rendered during the tax- able year if the period of service during the taxable year is not substantial when compared with the total years of serv- ices . For example , an ...
... treated as representing compensation for per- sonal services rendered during the tax- able year if the period of service during the taxable year is not substantial when compared with the total years of serv- ices . For example , an ...
Page 64
... treated as includible corpora- tions , without any exclusion under sec- tion 1504 ( b ) . Thus , a foreign corpora- tion or a corporation exempt from taxa- tion under section 501 may be a member of an affiliated group for purposes of ...
... treated as includible corpora- tions , without any exclusion under sec- tion 1504 ( b ) . Thus , a foreign corpora- tion or a corporation exempt from taxa- tion under section 501 may be a member of an affiliated group for purposes of ...
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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.