Tax Reform (Administration and Public Witnesses), Public Hearings Before ... , 94-1 ... |
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Popularni odlomci
Stranica 3446 - The freest government, if it could exist, would not be long acceptable, if the tendency of the laws were to create a rapid accumulation of property in few hands, and to render the great mass of the population dependent and penniless.
Stranica 3560 - ... business and his attendance at the convention or other meeting so that he is benefiting or advancing the interests of his trade or business by such attendance. If the convention is for political, social or other purposes unrelated to the taxpayer's trade or business, the expenses are not deductible. (e) Commuters' fares are not considered as business expenses and are not deductible.
Stranica 3926 - Electric Power Facility Construction Incentive Act of 1975." Sec. 2. Amendment of 1954 Code. Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1954.
Stranica 3548 - ... days after the close of its taxable year. If the aggregate amount so designated with respect to a taxable year of the company (including...
Stranica 3927 - Election of amortization. The election of the taxpayer to take the amortization deduction and to begin the 60-month period with the month following the month In which the facility...
Stranica 3372 - But it cannot be denied that there is something scandalous in the spectacle of so many people refining the analysis of economic states which they give no reason to suppose will ever, or have ever, come about.
Stranica 3543 - ... (B) a capital loss carryover to each of the 5 taxable years (10 taxable years to the extent such loss is attributable to a foreign expropriation capital loss) succeeding the loss year, and shall be treated as a short-term capital loss in each such taxable year. The entire amount of the net capital loss for any taxable year shall be carried to the earliest of the taxable years to which such loss may be carried, and the portion of such loss which...
Stranica 3639 - Mr. Chairman and members of the Committee, thank you again for this opportunity to present our views. We ask that any new tax law continue the...
Stranica 3927 - The 60-month period shall begin as to any emergency facility, at the election of the taxpayer, with the month following the month In which the facility was completed or acquired, or with the succeeding taxable year.
Stranica 3927 - ... period. Such adjusted basis at the end of the month shall be computed without regard to the amortization deduction for such month. The amortization deduction...