Internal Revenue BulletinDepartment of the Treasury, Internal Revenue Service, 1959 |
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Página 12
... amended by the Social Security Amendments of 1954 , services performed in the exercise of the profession of accountancy are not excluded from the term " trade or business " with respect to taxable years ending after 1954 . The question ...
... amended by the Social Security Amendments of 1954 , services performed in the exercise of the profession of accountancy are not excluded from the term " trade or business " with respect to taxable years ending after 1954 . The question ...
Página 14
... amended by the Excise Tax Tech- nical Changes Act of 1958 ( Public Law 85-859 , 72 Stat . 1275 ) , CFR , Part 172 is hereby amended as follows : 26 PARAGRAPH 1. Section 172.26 is amended to read as follows : Personal property seized as ...
... amended by the Excise Tax Tech- nical Changes Act of 1958 ( Public Law 85-859 , 72 Stat . 1275 ) , CFR , Part 172 is hereby amended as follows : 26 PARAGRAPH 1. Section 172.26 is amended to read as follows : Personal property seized as ...
Página 77
... amended , credits for dividends c - 6297 .. and partially tax - exempt interest received by in- 28 , 12 dividuals . 26 CFR 1.120-1 , amended , subsistence allowance of e - 6318 .. police officials . 41 , 17 Revenue Rulings . b Revenue ...
... amended , credits for dividends c - 6297 .. and partially tax - exempt interest received by in- 28 , 12 dividuals . 26 CFR 1.120-1 , amended , subsistence allowance of e - 6318 .. police officials . 41 , 17 Revenue Rulings . b Revenue ...
Página 78
... amended , measurement of support of dependent , expenses incurred . 26 CFR 1.162-17 , reporting and substantiation ... amended , basis of property received in liquidations . c - 6298 .. 28 , 18 26 CFR 1.401-1 amended , determination of ...
... amended , measurement of support of dependent , expenses incurred . 26 CFR 1.162-17 , reporting and substantiation ... amended , basis of property received in liquidations . c - 6298 .. 28 , 18 26 CFR 1.401-1 amended , determination of ...
Página 3
... amended by the Excise Tax Technical Changes Act of 1958 , are set forth . For purposes of the retailers tax , sales made in Louisi- ana under a particular agreement are sales under a chattel mortgage arrangement within the meaning of ...
... amended by the Excise Tax Technical Changes Act of 1958 , are set forth . For purposes of the retailers tax , sales made in Louisi- ana under a particular agreement are sales under a chattel mortgage arrangement within the meaning of ...
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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...