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, 1969 - 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 10
... acquired by State or political subdivisions . 1.116 Statutory provisions ; partial exclusion of dividends received by individuals . 1.116-1 Partial exclusion of dividends . 1.116-2 Effective date ; taxable years ending after July 31 ...
... acquired by State or political subdivisions . 1.116 Statutory provisions ; partial exclusion of dividends received by individuals . 1.116-1 Partial exclusion of dividends . 1.116-2 Effective date ; taxable years ending after July 31 ...
Page 71
... acquired in ex- change for cash and other property in a transaction described in section 1031 in which no gain or loss is recognized , the basis of the newly acquired property for purposes of determining qualified in- vestment would be ...
... acquired in ex- change for cash and other property in a transaction described in section 1031 in which no gain or loss is recognized , the basis of the newly acquired property for purposes of determining qualified in- vestment would be ...
Page 76
... acquired and placed in service on January 1 , 1962 , machine No. 1 , which qualified as section 38 property , with a basis of $ 30,000 and an estimated use- ful life of 6 years . The amount of qualified investment with respect to such ...
... acquired and placed in service on January 1 , 1962 , machine No. 1 , which qualified as section 38 property , with a basis of $ 30,000 and an estimated use- ful life of 6 years . The amount of qualified investment with respect to such ...
Page 81
... acquired and placed in service on Janu- ary 1 , 1962 , an item of section 38 property with a basis of $ 10,000 and an estimated use- ful life of 8 years . The amount of qualified investment with respect to such asset was $ 10,000 . For ...
... acquired and placed in service on Janu- ary 1 , 1962 , an item of section 38 property with a basis of $ 10,000 and an estimated use- ful life of 8 years . The amount of qualified investment with respect to such asset was $ 10,000 . For ...
Page 82
... acquired and placed in service on January 1 , 1962 , three items of section 38 property each with a basis of $ 12,000 and an estimated useful life of 15 years . The amount of qualified investment with respect to each such asset was ...
... acquired and placed in service on January 1 , 1962 , three items of section 38 property each with a basis of $ 12,000 and an estimated useful life of 15 years . The amount of qualified investment with respect to each such asset was ...
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Common terms and phrases
adjusted basis adjusted gross income affiliated group allowed under section amended by T.D. amounts received annuity apply asset attributable beneficiary benefits calendar carryback ceived có có có computed contract contributions credit allowed December 31 depreciation determined dividends received employee erty estate or trust excluded from gross exempt filed following examples graph included in gross income tax individual injury or sickness Internal Revenue Code January joint return June 30 leased lessee lessor loss ment nonresident alien paid paragraph partnership pay period payments percent period of absence placed in service portion purchase purposes of section qualified investment regulations thereunder relating section 105 section 21 section 38 property section 72 special rules spect standard deduction Stat Statutory provisions subdivision subparagraph subsection taken into account tax imposed taxable income taxable year 1962 taxable year ending taxable years beginning taxpayer tentative tax trade or business treated unused credit
Popular passages
Page 413 - 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 to sell and both having reasonable knowledge of relevant facts.
Page 267 - Amounts received as a pension, annuity or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country...
Page 299 - ... visual acuity is greater than 20/200 but is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees.
Page 390 - 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 126 - farm " embraces the farm in the ordinarily accepted sense, and includes stock, dairy, poultry, fruit, and truck farms; also plantations, ranches, and all land used for farming operations. All individuals, partnerships, or corporations that cultivate, operate, or manage farms for gain or profit, either as. owners or tenants, are designated as farmers.
Page 513 - 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 145 - Periodic and installment payments. (1) 1n general, installment payments discharging a part of an obligation the principal sum of which is, in terms of money or property, specified in the decree, instrument, or agreement are not considered "periodic payments" and therefore are not to be included under section 71 (a) in the wife's income.
Page 221 - For purposes of paragraph (1), an individual shall be considered to be disabled if he is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or to be of longcontinued and indefinite duration.
Page 8 - A son, stepson, daughter, or stepdaughter of the taxpayer, or a descendant of a son or daughter of the taxpayer, but if such son, stepson, daughter, stepdaughter, or descendant is married at the close of the taxpayer's taxable year, only if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or...
Page 125 - 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.