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 8
... payments . 1.71-1 Alimony and separate maintenance payments ; income to wife or former wife . 1.71-2 Effective date ; taxable years ending after March 31 , 1954 , subject to the Internal Revenue Code of 1939 . 1.72 Statutory provisions ...
... payments . 1.71-1 Alimony and separate maintenance payments ; income to wife or former wife . 1.71-2 Effective date ; taxable years ending after March 31 , 1954 , subject to the Internal Revenue Code of 1939 . 1.72 Statutory provisions ...
Page 9
... payments . 1.101-4 Payment of life insurance proceeds at a date later than death . 1.101-5 Alimony , etc. , payments . 1.101-6 Effective date . 1.102 Statutory provisions ; gifts and inheritances . 1.102-1 Gifts and inheritances . 1.103 ...
... payments . 1.101-4 Payment of life insurance proceeds at a date later than death . 1.101-5 Alimony , etc. , payments . 1.101-6 Effective date . 1.102 Statutory provisions ; gifts and inheritances . 1.102-1 Gifts and inheritances . 1.103 ...
Page 10
... Payments unrelated to absence from work . 1.105-4 Wage continuation plans . 1.105-5 Accident and health plans ... payments for members of the Armed Forces . 1.113-1 Mustering - out payments for members of the Armed Forces . 1.114 ...
... Payments unrelated to absence from work . 1.105-4 Wage continuation plans . 1.105-5 Accident and health plans ... payments for members of the Armed Forces . 1.113-1 Mustering - out payments for members of the Armed Forces . 1.114 ...
Page 150
... payments , section 1240 . § 1.61-7 Interest . ( a ) In general . As a general rule , in- terest received by or credited to the tax- payer constitutes gross income and is fully taxable . Interest income includes interest on savings or ...
... payments , section 1240 . § 1.61-7 Interest . ( a ) In general . As a general rule , in- terest received by or credited to the tax- payer constitutes gross income and is fully taxable . Interest income includes interest on savings or ...
Page 151
... Payments received as a re- sult of the transfer of patent rights may under some circumstances constitute capital gain instead of ordinary income . See section 1235 and the regulations thereunder . For special rules for certain income ...
... Payments received as a re- sult of the transfer of patent rights may under some circumstances constitute capital gain instead of ordinary income . See section 1235 and the regulations thereunder . For special rules for certain income ...
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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.