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 9
... employee . 1.72-9 Tables . 1.72-10 Effect of transfer of contracts on investment in the contract . 1.72-11 Amounts not received as annuity payments . 1.72-12 Effect of taking an annuity in lieu of a lump sum upon the maturity of a ...
... employee . 1.72-9 Tables . 1.72-10 Effect of transfer of contracts on investment in the contract . 1.72-11 Amounts not received as annuity payments . 1.72-12 Effect of taking an annuity in lieu of a lump sum upon the maturity of a ...
Page 39
... employee so- cial security tax may be deducted and withheld on $ 5,000 of wages received by an employee during a particular calen- dar year if the employee is paid wages in such year in the amount of $ 3,000 by one employer and in the ...
... employee so- cial security tax may be deducted and withheld on $ 5,000 of wages received by an employee during a particular calen- dar year if the employee is paid wages in such year in the amount of $ 3,000 by one employer and in the ...
Page 44
... employee social security tax . ( a ) In general . ( 1 ) In the case of an employee receiving wages from more than one employer during the calendar year , amounts may be deducted and with- held as employee social security tax with ...
... employee social security tax . ( a ) In general . ( 1 ) In the case of an employee receiving wages from more than one employer during the calendar year , amounts may be deducted and with- held as employee social security tax with ...
Page 142
... employee stock options ) and § 1.61-15 , if property is transferred by an employer to an employee , or if property is trans- ferred to an independent contractor , as compensation for services for an amount less than its fair market ...
... employee stock options ) and § 1.61-15 , if property is transferred by an employer to an employee , or if property is trans- ferred to an independent contractor , as compensation for services for an amount less than its fair market ...
Page 156
... employee . ( 2 ) Trade and business deductions of em- ployees- ( A ) Reimbursed expenses . The deductions allowed by part VI ( sec . 161 and following ) which consist of expenses paid or incurred by the taxpayer , in connection with the ...
... employee . ( 2 ) Trade and business deductions of em- ployees- ( A ) Reimbursed expenses . The deductions allowed by part VI ( sec . 161 and following ) which consist of expenses paid or incurred by the taxpayer , in connection with the ...
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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.