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, 2001 Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
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adjusted basis adjusted current earnings amended amount apply assets attributable book income building calendar capital gains carryback carryover Code component computing cost credit allowed credit earned December 31 deduction depreciation described in paragraph determined electing small business enhanced oil recovery equipment ergy erty estate or trust Federal Federal Acquisition Regulation filed foreign tax credits graph gross income housing credit ceiling income tax Internal Revenue Service items of tax January justment lease lessee LIFO low-income ment minimum tax mortgage credit certificate operating loss paid or incurred partnership payer percent period placed in service poration portion prop purposes qualified investment qualified rehabilitation qualified research recapture reduced renewable energy requirements research expenses respect section 38 property shareholder spect subparagraph taken into account tax imposed tax liability tax preference taxable year ending taxable years beginning taxpayer tion trade or business TRASOP treated United unused wages WIN expenses
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Stranica 553 - Advisory Council on Historic Preservation African Development Foundation Federal Acquisition Regulation Agency for International Development, United States Federal Acquisition Regulation Agricultural Marketing Service Agricultural Research Service Agriculture Department Agricultural Marketing Service Agricultural Research Service Animal and Plant Health Inspection Service Chief Financial Officer, Office of Commodity Credit Corporation Cooperative State Research, Education, and Extension Service Economic...
Stranica 416 - ... 50 percent of the total value of the shares of all classes of stock of another corporation, then such person (or persons) shall be treated as in control of such other corporation.
Stranica 27 - The denominator of which is that percentage which equals the sum of the normal tax rate and the surtax rate for the taxable year prescribed by section 11.
Stranica 536 - Board of Governors of the Federal Reserve System (Part 6801) LIX National Aeronautics and Space Administration (Part 6901) LX United States Postal Service (Part 7001) LXI National Labor Relations Board (Part 7101) LXII Equal Employment Opportunity Commission (Part 7201...
Stranica 20 - For purposes of subsection (a), the term 'surviving spouse' means a taxpayer — "(A) whose spouse died during either of his two taxable years immediately preceding the taxable year, and "(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a...
Stranica 318 - Such term includes only property with respect to which depreciation (or amortization in lieu of depreciation) is allowable and having a useful life (determined as of the time such property is placed in service) of 4 years or more. (2) Property used outside the United States — (A) In general. Except as provided in subparagraph (B) , the term "section 38 property...
Stranica 386 - The basis of such section 38 property in the hands of the transferee is determined In whole or in part by reference to the basis of such section 38 property in the hands of the transferor.
Stranica 502 - ... those items of income, deductions, and credits against tax of the trust which are attributable to that portion of the trust to the extent such items are taken into account under section 671 and the regulations thereunder. Any remaining portion of the trust is subject to the provisions of this section.
Stranica 550 - Administration (Parts 2300—2399) 24 Department of Housing and Urban Development (Parts 2400 — 2499) 25 National Science Foundation (Parts 2500—2599) 28 Department of Justice (Parts 2800—2899) 29 Department of Labor (Parts 2900—2999...
Stranica 283 - For purposes of this section and §1.47-1 and §§1.47-3 through 1.47-6, the term "disposition" includes a sale in a sale-andleaseback transaction, a transfer upon the foreclosure of a security interest and a gift, but such term does not include a mere transfer of title to a creditor upon creation of a security interest. See paragraph (g) of §1.47-3 for treatment of certain sale-and-leaseback transactions.