Internal Revenue Cumulative BulletinDepartment of the Treasury, Internal Revenue Service, 1973 - Tax administration and procedure |
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Page iv
... contained in the other Parts and Subparts . Included in this Part is a list of persons disbarred or suspended from practice before the Internal Revenue Service . The synopses preceding Revenue Rulings , Revenue Procedures , and Court ...
... contained in the other Parts and Subparts . Included in this Part is a list of persons disbarred or suspended from practice before the Internal Revenue Service . The synopses preceding Revenue Rulings , Revenue Procedures , and Court ...
Page xii
... contained in semiannual Cumu- lative Bulletin Nos . 2 , 3 , 4 , and 5. Other rulings issued during that period are contained in sepa- rate sales Tax Rulings Bulletins . All rulings published after 1921 are contained in the Internal ...
... contained in semiannual Cumu- lative Bulletin Nos . 2 , 3 , 4 , and 5. Other rulings issued during that period are contained in sepa- rate sales Tax Rulings Bulletins . All rulings published after 1921 are contained in the Internal ...
Page 12
... contained in section 7805 of the Internal Revenue Code of 1954 ( 68A Stat . 917 ; 26 U.S.Č. 7805 ) . ) Approved February 19 , 1972 . FREDERIC W. HICKMAN , Acting Assistant Secretary of the Treasury . JOHNNIE M. Walters , Commissioner of ...
... contained in section 7805 of the Internal Revenue Code of 1954 ( 68A Stat . 917 ; 26 U.S.Č. 7805 ) . ) Approved February 19 , 1972 . FREDERIC W. HICKMAN , Acting Assistant Secretary of the Treasury . JOHNNIE M. Walters , Commissioner of ...
Page 15
... contained in this Treasury decision , it is found impracticable to issue it with notice and public procedure thereon under subsection ( b ) of section 553 of title 5 of the United States Code or subject to the effective date limitation ...
... contained in this Treasury decision , it is found impracticable to issue it with notice and public procedure thereon under subsection ( b ) of section 553 of title 5 of the United States Code or subject to the effective date limitation ...
Page 17
... contain replaceable or non- replaceable casing or lining , qualify as " section 38 property " ; Revenue Ruling 66-89 clarified . Rev. Rul . 72-222 Advice has been requested whether the water well farm improvements de- scribed in Revenue ...
... contain replaceable or non- replaceable casing or lining , qualify as " section 38 property " ; Revenue Ruling 66-89 clarified . Rev. Rul . 72-222 Advice has been requested whether the water well farm improvements de- scribed in Revenue ...
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Common terms and phrases
Accordingly allowed amended annuity apply asset basis bond certificate Code provides Commissioner computed contract controlled group corporation December 31 deduction denatured alcohol depreciation described determined dividends election employees erty excess excise tax exempt Federal income tax Federal Register filed foreign fund gain or loss gross income held imposed by section included Income Tax Regulations interest Internal Revenue Code Internal Revenue Service investment July 24 meaning of section ment method obligation ordinary income organization original issue discount par value paragraph payment pension percent period person poration Puerto Rico purchase purposes pursuant qualify read as follows real property received redemption relating rental respect Revenue Ruling section 167 shareholders Stat subparagraph superseded tax imposed tax return taxable income taxable years beginning taxpayer term thereof tion trade or business trust vides
Popular passages
Page 104 - ... the acquisition by one corporation, in exchange solely for all or a part of its voting stock (or in exchange solely for all or a part of the voting stock of a corporation which is in control of the acquiring corporation...
Page 379 - To examine any books, papers, records or other data which may be relevant or material to such inquiry; (2) To summon the person liable for tax or required to perform the act. or any officer or employee of such person, or any person having possession, custody, or care of books of account containing entries relating to the business of the person liable for tax...
Page 325 - ... an important factor indicating that the person possessing that right is an employer. Other factors characteristic of an employer, but not necessarily present in every case, are the furnishing of tools and the furnishing of a place to work, to the individual who performs the services. In general, if an individual is subject to the control or direction of another merely as to the result to be accomplished by the work and not as to the means and methods for accomplishing the result, he is an independent...
Page 287 - ... corporations (except the common parent corporation) is owned directly by one or more of the other...
Page 151 - Cemetery companies owned and operated exclusively for the benefit of their members or which are not operated for profit ; and any corporation chartered solely for burial purposes as a cemetery corporation and not permitted by its charter to engage in any business not necessarily incident to that purpose, no part of the net earnings of which inures to the benefit of any private shareholder or individual...
Page 387 - person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
Page 225 - As used in section 1031 (a), the words "like kind" have reference to the nature or character of the property and not to its grade or quality. One kind or class of property may not, under that section, be exchanged for property of a different kind or class. The fact that any real estate involved is improved or unimproved is not material, for that fact relates only to the grade or quality of the property and not to its kind or class. Unproductive real estate held by one other than a dealer for future...
Page 83 - ... any other consistent method productive of an annual allowance which, when added to all allowances for the period commencing with the taxpayer's use of the property and including the taxable year, does not, during the first two-thirds of the useful life of the property, exceed the total of such allowances which would have been used had such allowances been computed under the method described in paragraph (2).
Page 332 - For purposes of this chapter, the term "agricultural labor" includes all service performed — (1) on a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife...
Page 225 - In exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or money, then the gain, If any, to the recipient shall be recognized, but In an amount not In excess of the sum of such money and the fair market value of such other property.