Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexDivision of the Federal Register, the National Archives, 1972 - Administrative law Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
From inside the book
Results 1-5 of 100
Page 8
... cost depletion . 1.612-1 Basis for allowance of cost depletion . 1.612-2 Allowable capital additions in case of mines . 1.612-3 Depletion ; treatment of bonus and advanced royalty . 1.612-4 Charges to capital and to expense in case of ...
... cost depletion . 1.612-1 Basis for allowance of cost depletion . 1.612-2 Allowable capital additions in case of mines . 1.612-3 Depletion ; treatment of bonus and advanced royalty . 1.612-4 Charges to capital and to expense in case of ...
Page 20
... cost of the insurance and maintains investments from which more than 15 percent of its income is de- rived , it is not entitled to exemption . On the other hand , an organization may be entitled to exemption , although it makes advance ...
... cost of the insurance and maintains investments from which more than 15 percent of its income is de- rived , it is not entitled to exemption . On the other hand , an organization may be entitled to exemption , although it makes advance ...
Page 23
... cost of the smZNICE and mammals zesmes from EUI more than 15 DE of is mentes te red on extunted to exempman the other hand , an organization HHT TE exed to exega autores THE acade assessment for the sole I meeting me kue and expense ...
... cost of the smZNICE and mammals zesmes from EUI more than 15 DE of is mentes te red on extunted to exempman the other hand , an organization HHT TE exed to exega autores THE acade assessment for the sole I meeting me kue and expense ...
Page 28
... cost of funding such benefits , and must allocate the cost of funding such benefits be- tween employer contributions and employee contributions . ( j ) Required records and returns . Every trust described in section 501 ( c ) ( 17 ) ...
... cost of funding such benefits , and must allocate the cost of funding such benefits be- tween employer contributions and employee contributions . ( j ) Required records and returns . Every trust described in section 501 ( c ) ( 17 ) ...
Page 33
... Cost of funding som ang 35- empirover emories examdoum Lethed Every trust described I were bit a 2013 TAK THE adm WE DIN BY vein and BITC BC azade denen van Dave Deer ponded & eat explores = £ DELI ved vi pa by US , 2018 A resor drag ...
... Cost of funding som ang 35- empirover emories examdoum Lethed Every trust described I were bit a 2013 TAK THE adm WE DIN BY vein and BITC BC azade denen van Dave Deer ponded & eat explores = £ DELI ved vi pa by US , 2018 A resor drag ...
Other editions - View all
Common terms and phrases
acquired adjusted basis aggregated property allocated allowed amended by T.D. amount application bad debts bank beginning after December business lease common trust fund computed constructed aggregated corporation December 31 dend depletion described in section determined distribution duction earnings and profits election under section erty expenditures Federal Register filed foreign personal holding graph gregation gross income holding company income included income tax Internal Revenue Code January losses on qualifying ment operating mineral interests operating unit organization ownership paragraph parcel of land payer payment percent personal holding company prior provided in section purposes qualifying real property real property loans recomputation refund regulations relating reserve for losses respect section 501 section 614 separate operating mineral separate property shareholder spect Statutory provisions subdivision subparagraph subsequent taxable tax imposed taxable income taxable years beginning taxpayer terest term tion tract or parcel trade or business treated undistributed unrelated business
Popular passages
Page 84 - In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute owner of the property and shall be allowed to the life tenant...
Page 7 - UNRELATED TRADE OR BUSINESS. (a) GENERAL RULE.— The term "unrelated trade or business" means, in the case of any organization subject to the tax imposed by section 511, any trade or business the conduct of which is not substantially related (aside from the need of such organization for income or funds or the use it makes of the profits derived ) to the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the basis for its exemption...
Page i - Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals...
Page 31 - control" means the ownership of stock possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and at least 80 percent of the total number of shares of all other classes of stock of the corporation.
Page 31 - Is personal holding company Income as defined In section 543, and (2) Stock ownership requirement. At any time during the last half of the taxable year more than 50 percent In value of Its outstanding stock Is owned, directly or Indirectly, by or for not more than 5 Individuals.
Page ii - ... no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of any candidate for public office.
Page 135 - Zones Board VI Bureau of Domestic Commerce, Department of Commerce VIII Office of Business Economics, Department of Commerce IX National Oceanic and Atmospheric Administration, Department of Commerce X Office of Foreign Direct Investments, Department of Commerce XII United States Travel Service, Department of Commerce Chap.
Page 19 - Exemption shall not be denied any such association because it has capital stock, if the dividend rate of such stock is fixed at not to exceed the legal rate of interest in the State of incorporation or 8 percent per annum, whichever is greater, on the value of the consideration for which the stock was issued...
Page 23 - The fact that the earnings or profits of a corporation are permitted to accumulate beyond the reasonable needs of the business shall be determinative of the purpose to avoid surtax upon shareholders unless the corporation by the clear preponderance of the evidence shall prove to the contrary.
Page 17 - Such an association may market the products of nonmembers in an amount the value of which does not exceed the value of the products marketed for members, and may purchase supplies and equipment for nonmembers in an amount the value of which does not exceed the value of the supplies and equipment purchased for members, provided the value of the purchases made for persons who are neither members nor producers does not exceed 15 per centum of the value of all its purchases.