Internal Revenue BulletinDepartment of the Treasury, Internal Revenue Service, 1959 |
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Página 17
... accordance with the regulations . ( b ) Any charge which is required by a manufacturer , producer , or importer to be paid as a condition to this sale of a taxable article and which is not attributable to an expense falling within one ...
... accordance with the regulations . ( b ) Any charge which is required by a manufacturer , producer , or importer to be paid as a condition to this sale of a taxable article and which is not attributable to an expense falling within one ...
Página 19
... accordance with the agreement between him and the manufacturer , constitutes a bona fide discount , rebate , or allowance . Example 2. B , a manufacturer of electric dishwashers , bills his distributors in a specified amount per ...
... accordance with the agreement between him and the manufacturer , constitutes a bona fide discount , rebate , or allowance . Example 2. B , a manufacturer of electric dishwashers , bills his distributors in a specified amount per ...
Página 18
... accordance with that section . SECTION 4061. - IMPOSITION OF TAX [ MOTOR VEHICLES ] Rev. Rul . 59-11 Certain kits , known as " prefabricated truck body frames , " from which truck bodies may be constructed by assembling the frame ...
... accordance with that section . SECTION 4061. - IMPOSITION OF TAX [ MOTOR VEHICLES ] Rev. Rul . 59-11 Certain kits , known as " prefabricated truck body frames , " from which truck bodies may be constructed by assembling the frame ...
Página 24
... accordance with customs requirements . PAR . 6. Section 270.231 is amended by deleting the words " to the district director " from the first sentence . PAR . 7. A new section 270.232 to read as follows is added : SEC . 270.232 CUSTOMS ...
... accordance with customs requirements . PAR . 6. Section 270.231 is amended by deleting the words " to the district director " from the first sentence . PAR . 7. A new section 270.232 to read as follows is added : SEC . 270.232 CUSTOMS ...
Página 19
... accordance with the instructions in the notice on the form . The Form 1533 must properly identify the bond affected thereby and contain the following statement of purpose : " To continue in effect the terms and conditions of said bond ...
... accordance with the instructions in the notice on the form . The Form 1533 must properly identify the bond affected thereby and contain the following statement of purpose : " To continue in effect the terms and conditions of said bond ...
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adjustments ADMINISTRATIVE alcohol amended application bonds carryback certificates of indebtedness claim Commonwealth of Nations computed Court Decisions Cumulative Bulletin December 31 deduction Delegation Orders determined district director dividends election employee Excise Tax Technical Executive Orders extension Federal Register filed Form gift tax gross income imposed by section income tax INDEX-Continued interest Internal Revenue Bulletin Internal Revenue Code Internal Revenue Service Irish convention issued joint return liability manufacturers excise tax ment nonresident officer organization paragraph payment period prescribed prior Procedural Rules Public Laws published purchaser purposes received refund relating respect retailers Revenue Procedures Revenue Rulings rulings and decisions section 481 stamps Statement of Procedural Statutory provisions subparagraph Subpart Tax Conventions tax imposed tax return Tax Technical Changes taxable income taxpayer Technical Changes Act thereof tion transfer Treasury Decisions Treasury Department Orders trust United
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Página 42 - partnership" Includes a syndicate, group, pool, Joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which Is not, within the meaning of this title, a trust or estate or a corporation; and the term "partner" Includes • member In such a syndicate, group, pool, joint venture, or organization.
Página 21 - In the case of oil and gas wells the allowance for depletion under section 23 (m) shall be 27 y2 per centum of the gross Income from the property during the taxable year, excluding from such gross income an amount equal to any rents or royalties paid or Incurred by the taxpayer In respect of the property.
Página 34 - ... an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on...
Página 30 - Massachusetts 23— Michigan 24 — Minnesota 25— Mississippi 26— Missouri 27 — Montana 28— Nebraska 29— Nevada 30— New Hampshire 31 — New Jersey 32 — New Mexico 33— New York 34 — North Carolina 35— North Dakota 36— Ohio 37 — Oklahoma 38...
Página 23 - SEC. 6001. Notice or regulations requiring records, statements, and special returns. Every person liable for any tax imposed by this title, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary or his delegate may from time to time prescribe.
Página 15 - Service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order...
Página 20 - If property (as a result of its destruction in whole or in part, theft, seizure, or requisition or condemnation or threat or imminence thereof...
Página 43 - Secretary may by regulations prescribe, and shall include in the return the names and addresses of the individuals who would be entitled to share in the net income if distributed and the amount of the distributive share of each individual. The return shall be sworn to by any one of the partners.
Página 69 - Statutory provisions; extension of time for filing returns. SEC. 6081. Extension of time for filing returns — -(a) General rule. The Secretary or his delegate may grant a reasonable extension of time for filing any return, declaration, statement, or other document required by this title or by regulations. Except in the case of taxpayers who are abroad, no such extension shall be for more than 6 months.
Página 23 - Employee. For purposes of this chapter, the term "employee" means — (1) Any officer of a corporation; or (2) Any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee...