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. |
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Page 16
... ending after August 16 , 1954. Certain provisions of that Code are deemed to be included in the Internal Revenue Code of 1939. See section 7851 . ( b ) Scope of regulations . The regula- tions in this part deal with ( 1 ) the in- come ...
... ending after August 16 , 1954. Certain provisions of that Code are deemed to be included in the Internal Revenue Code of 1939. See section 7851 . ( b ) Scope of regulations . The regula- tions in this part deal with ( 1 ) the in- come ...
Page 39
... ending after December 31 , 1953. In the case of a taxable year beginning before January 1 , 1954 , and ending after December 31 , 1953- ( 1 ) Subsection ( a ) of this section does not apply ; and ( 2 ) In the application of subsection ...
... ending after December 31 , 1953. In the case of a taxable year beginning before January 1 , 1954 , and ending after December 31 , 1953- ( 1 ) Subsection ( a ) of this section does not apply ; and ( 2 ) In the application of subsection ...
Page 39
... ending after December 31 , 1953. For such taxable years , section 21 provides that section 108 ( j ) of the Internal Revenue Code of 1939 , relating to individuals , shall continue to be ap- plicable , and the tax shall be computed at ...
... ending after December 31 , 1953. For such taxable years , section 21 provides that section 108 ( j ) of the Internal Revenue Code of 1939 , relating to individuals , shall continue to be ap- plicable , and the tax shall be computed at ...
Page 39
... ending after July 31 , 1954 , there shall be allowed to an individual , as a credit against the tax imposed by this ... ending before January 1 , 1955 , or beginning after December 31 , 1963 . ( B ) 4 percent , in the case of a taxable ...
... ending after July 31 , 1954 , there shall be allowed to an individual , as a credit against the tax imposed by this ... ending before January 1 , 1955 , or beginning after December 31 , 1963 . ( B ) 4 percent , in the case of a taxable ...
Page 39
... ending after July 31 , 1954 , but applies only to dividends received on or before December 31 , 1964. The credit applies only to dividends which are received from domestic corporations and which are in- cluded in the gross income of the ...
... ending after July 31 , 1954 , but applies only to dividends received on or before December 31 , 1964. The credit applies only to dividends which are received from domestic corporations and which are in- cluded in the gross income of the ...
Contents
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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.