Internal Revenue Bulletin: Cumulative bulletinU.S. Government Printing Office, 1995 |
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Página 95
... ment houses , or ( ii ) the transferee corporation's stock is issued in a form designed to render it readily tradable . .14 Section 368. - Definitions Relat- ing to Corporate Reorganizations.— Whether a transaction qualifies under ...
... ment houses , or ( ii ) the transferee corporation's stock is issued in a form designed to render it readily tradable . .14 Section 368. - Definitions Relat- ing to Corporate Reorganizations.— Whether a transaction qualifies under ...
Página 199
... ment that provides for contributions pursuant to an employee's election as described in § 408 ( k ) ( 6 ) . The revenue procedure provides a model amend- ment that a sponsor may use verba- tim to add elective deferral provisions to an ...
... ment that provides for contributions pursuant to an employee's election as described in § 408 ( k ) ( 6 ) . The revenue procedure provides a model amend- ment that a sponsor may use verba- tim to add elective deferral provisions to an ...
Página 13
... ment is not required . It has also been determined that section 553 ( b ) of the Administrative Procedure Act ( 5 U.S.C. chapter 5 ) and the Regulatory Flexibility Act ( 5 U.S.C. chapter 6 ) do not apply to these regulations , and ...
... ment is not required . It has also been determined that section 553 ( b ) of the Administrative Procedure Act ( 5 U.S.C. chapter 5 ) and the Regulatory Flexibility Act ( 5 U.S.C. chapter 6 ) do not apply to these regulations , and ...
Página 16
... ment of Value for up to 10 items of art without submitting an additional user fee . However , in a request for a Statement of Value with respect to multiple items of art , each item of art must have an appraised value of $ 50,000 or ...
... ment of Value for up to 10 items of art without submitting an additional user fee . However , in a request for a Statement of Value with respect to multiple items of art , each item of art must have an appraised value of $ 50,000 or ...
Página 24
... ment of any organization manager to the making of any expenditure , knowing that it is a political expendi- ture , unless such agreement is not willful and is due to reasonable cause . The proposed section 4955 regulations follow the ...
... ment of any organization manager to the making of any expenditure , knowing that it is a political expendi- ture , unless such agreement is not willful and is due to reasonable cause . The proposed section 4955 regulations follow the ...
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