Internal Revenue Bulletin: Cumulative bulletinU.S. Government Printing Office, 1995 |
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Página 20
... liability has not been entered into by a District Director or Appeals Office . If a return involving an issue for a particular year is filed while a request for a letter ruling on that issue is pending , the National Office will issue ...
... liability has not been entered into by a District Director or Appeals Office . If a return involving an issue for a particular year is filed while a request for a letter ruling on that issue is pending , the National Office will issue ...
Página 41
... liability , the District Director must ascertain whether- ( 1 ) the conclusions stated in the letter ruling are properly reflected in the return ; ( 2 ) the representations upon which the letter ruling was based reflected an accurate ...
... liability , the District Director must ascertain whether- ( 1 ) the conclusions stated in the letter ruling are properly reflected in the return ; ( 2 ) the representations upon which the letter ruling was based reflected an accurate ...
Página 42
... liability of each shareholder is directly involved in a letter ruling on the reorganization of a corporation . However , the tax liability of a member of an industry is not directly involved in a letter ruling issued to another member ...
... liability of each shareholder is directly involved in a letter ruling on the reorganization of a corporation . However , the tax liability of a member of an industry is not directly involved in a letter ruling issued to another member ...
Página 80
... liability of each shareholder is directly involved in a letter ruling or technical advice memorandum on the reorganization of a corporation . However , the tax liability of a member of an industry is not directly involved in a letter ...
... liability of each shareholder is directly involved in a letter ruling or technical advice memorandum on the reorganization of a corporation . However , the tax liability of a member of an industry is not directly involved in a letter ...
Página 106
... liability has not been entered into by a Key District Director or by an Appeals Office . If a return dealing with an issue for a particular year is filed while a request for a ruling on that issue is pending , the National Office will ...
... liability has not been entered into by a Key District Director or by an Appeals Office . If a return dealing with an issue for a particular year is filed while a request for a ruling on that issue is pending , the National Office will ...
Términos y frases comunes
administrative aggregate agreement allocation amount Appeals Office apply assets Associate Chief Counsel authority basis benefits capital Commissioner conference contingent payment corporation debt instru debt instrument December 23 December 31 deduction deferred deletions Deposit Account designated property determination letter District or Appeals document election Employee Plans enrolled actuary enrolled agent Example Exempt Organizations final regulations Form gross income income tax interest Internal Revenue Bulletin Internal Revenue Code Internal Revenue Service IRS and Treasury January Key District Director letter ruling request liability limited loss ment National Office negative adjustment paragraph partner partnership percent Proc production expenditures proposed regulations purposes pursuant received recognition period recognized built-in gain relating request for technical respect retroactive revenue procedure revenue ruling ruling or determination section 1254 costs statement submitted tax treaty taxable taxpayer technical advice memorandum tion transaction treated unit user fee