The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1972 The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
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Página 7
... taxable year of the contractor or a sub- contractor under Chapter 1 of the In- ternal Revenue Code . ( o ) The term " Secretary of a Depart- ment " means the Secretary of the De- partment of the Army , the Secretary of the Department of ...
... taxable year of the contractor or a sub- contractor under Chapter 1 of the In- ternal Revenue Code . ( o ) The term " Secretary of a Depart- ment " means the Secretary of the De- partment of the Army , the Secretary of the Department of ...
Página 22
... taxable income . Renegotia- tion will not be postponed or delayed pending the settlement of a termination . claim whether by a " no - cost " waiver , or otherwise . § 1423.308–3 Separate consideration . Any contractor may , and in any ...
... taxable income . Renegotia- tion will not be postponed or delayed pending the settlement of a termination . claim whether by a " no - cost " waiver , or otherwise . § 1423.308–3 Separate consideration . Any contractor may , and in any ...
Página 40
... taxable income under said Code except as provided in § 1423.381-6 . Where only a portion of an item of cost is allocable to renegotiable business , the renegotiating agency shall estimate the total amount allowable to the contractor as ...
... taxable income under said Code except as provided in § 1423.381-6 . Where only a portion of an item of cost is allocable to renegotiable business , the renegotiating agency shall estimate the total amount allowable to the contractor as ...
Página 41
... taxable net income for the tax- able period corresponding to the fiscal period covered by the current renegotia- tion . ( f ) Replacement of inventory involun- tarily liquidated . Under section 22 ( d ) ( 6 ) of the Internal Revenue ...
... taxable net income for the tax- able period corresponding to the fiscal period covered by the current renegotia- tion . ( f ) Replacement of inventory involun- tarily liquidated . Under section 22 ( d ) ( 6 ) of the Internal Revenue ...
Página 45
... taxable income of the contractor un- der the Internal Revenue Code for all taxable years to the date of such sale or exchange ; subject , however , to the pro- visions of paragraphs ( d ) and ( e ) of this section and subject to the ...
... taxable income of the contractor un- der the Internal Revenue Code for all taxable years to the date of such sale or exchange ; subject , however , to the pro- visions of paragraphs ( d ) and ( e ) of this section and subject to the ...
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Términos y frases comunes
aggregate agreement allocable to renegotiable allowed Amdt amended amount of excessive amounts received applicable basis chapter Class computation contract or subcontract contractor or subcontractor Contractor's Report contracts and subcontracts corporation December 31 deduction Defense Department durable productive equipment eliminated employee excess profits taxes exemption extent February 25 Federal income tax filing fiscal fiscal year ending Form of Contractor's furnish gotiation Government included Internal Revenue Code Internal Revenue Service interprets act section inventory June 30 materials ment negotiation nonrenegotiable Office paragraph payment performance period prepayment prescribed prime contracts pursuant receipts or accruals received or accrued refund Regional Board regulations rene renego renegotiable business Renegotiation Act Renegotiation Board Renegotiation Ruling request respect Secretary section 106 Sept standard commercial article standard commercial service Standard Form statement Statutory provision subchapter subcon subject to renegotiation Subpart tax credit taxable term termination thereof tiation tion Title tractor
Pasajes populares
Página 108 - ... particular matter in which, to his knowledge, he, his spouse, minor child, partner, organization in which he is serving as officer, director, trustee, partner or employee, or any person or organization with whom he is negotiating or has any arrangement concerning prospective employment, has a financial interest — Shall be fined not more than $10,000, or imprisoned not more than two years, or both.
Página 173 - ... (2) General rule. — If, during the taxable year, the recognized gains upon sales or exchanges of property used in the trade or business, plus the recognized gains from the compulsory or involuntary conversion (as a result of destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation or the threat or imminence thereof...
Página 91 - An Act to amend the Emergency Price Control Act of 1942, to aid in preventing inflation, and for other purposes," or which is sold at a price not in excess of the January 1, 1941, selling price.
Página 111 - Use of Government property. An employee shall not directly or indirectly use, or allow the use of, Government property of any kind, including property leased to the Government, for other than officially approved activities. An employee has a positive duty to protect and conserve Government property, including equipment, supplies, and other property entrusted or issued to him.
Página 58 - Such other factors the consideration of which the public interest and fair and equitable dealing may require, which factors shall be published in the regulations of the Board from time to time as adopted. (f) PROFITS DERIVED FROM CONTRACTS WITH THE DEPARTMENTS AND SUBCONTRACTS.
Página 112 - Board, anything of value as a gift, gratuity, loan, entertainment, or favor for himself or another person, particularly one with whom he has family, business, or financial ties. (b...
Página 116 - President may authorize, subject to such regulations as he may prescribe, the Department of the Army, the Department of the Navy, the Department of the Air Force, the Department of Commerce...
Página 95 - ... contractor or subcontractor, may, within ninety days (not counting Sunday or a legal holiday in the District of Columbia as the last day) after the date of such determination, file a petition with The Tax Court of the United States for a redetermination thereof.
Página 113 - Miscellaneous statutory provisions. Each employee shall acquaint himself with each statute that relates to his ethical and other conduct as an employee of the Commission and of the Government.
Página 27 - Any purchase order or agreement to perform all or any part of the work, or to make or furnish any article, required for the performance of any other contract or...