Internal Revenue Cumulative BulletinDepartment of the Treasury, Internal Revenue Service, 1971 |
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72 Stat additional depreciation adjusted basis aircraft amended amount of income amount of wages applicable assistant regional commissioner beer bottled in bond brewery calendar certificate claim computed contract contributions corporation costs December 31 deduction determined distilled spirits distribution election employee erty excess explosive materials export fair market value Federal income tax Federal Register filed gain gift tax gross income Income Tax Regulations interest Internal Revenue Code Internal Revenue Service January liability license or permit manufacturer ment number of days operations paid paragraph payment payroll period percent PERIOD WITH RESPECT permittee person pooled income fund qualified read as follows real property Revenue Ruling section 1250 property spect statute Subchapter subparagraph Subpart superseded surcharge tax imposed tax return taxable income taxable years beginning taxpayer thereof tion trade or business transfer trust United vides withheld withholding exemptions
Popularni odlomci
Stranica 516 - Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more...
Stranica 165 - ... is during the taxable year paid or permanently set aside for the purposes and in the manner specified in section 23 (o), or is to be used exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, or for the establishment, acquisition, maintenance or operation of a public cemetery not operated for profit...
Stranica 83 - 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.
Stranica 288 - Every individual is an employee if under the usual common law rules the relationship between him and the person for whom he performs services is the legal relationship of employer and employee. (2) Generally such relationship exists when the person for whom services are performed has the right to control and direct the individual who performs the services, not only as to the result to be accomplished by the work but also as to the details and means by which that result is accomplished.
Stranica 515 - The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities...
Stranica 227 - Stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
Stranica 148 - That whenever in the opinion of the Commissioner the use of inventories is necessary in order clearly to determine the income of any taxpayer, inventories shall be taken by such taxpayer upon such basis as the Commissioner, with the approval of the Secretary, may prescribe as conforming as nearly as may be to the best accounting practice in the trade or business and as most clearly reflecting the income.
Stranica 49 - For purposes of this subtitle, the term "dependent" means any of the following individuals over half of whose support, for the calendar year in which the taxable year of the taxpayer begins, was received from the taxpayer (or is treated...
Stranica 288 - wages" means all remuneration for employment, including the cash value of all remuneration paid in any medium other than cash; except that such term shall not include that part of the remuneration which, after remuneration...
Stranica 282 - Service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order...