The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1971 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 11
... Internal Revenue Code may satisfy the requirements for filing of mandatory statements under the Renegotiation Act of 1948 by filing a " Standard Form of Contractor's Report " on a consolidated basis . When such a consolidated " Stand ...
... Internal Revenue Code may satisfy the requirements for filing of mandatory statements under the Renegotiation Act of 1948 by filing a " Standard Form of Contractor's Report " on a consolidated basis . When such a consolidated " Stand ...
Página 16
... Internal Revenue Code . § 1422.262 When agreement procedure used . this The procedure set forth in part will be used when the contractor has agreed with a Regional Board or the Board concerning the amount of exces- sive profits realized ...
... Internal Revenue Code . § 1422.262 When agreement procedure used . this The procedure set forth in part will be used when the contractor has agreed with a Regional Board or the Board concerning the amount of exces- sive profits realized ...
Página 18
... Tax Court of decisions of divisions , stenographic report- ing , and reports of proceedings , such as court has under sections 1110 , 1111 , 1113 , 1114 , 1115 ( a ) . 1116 , 1117 ( a ) , 1118 , 1120 and 1121 of the Internal Revenue Code ...
... Tax Court of decisions of divisions , stenographic report- ing , and reports of proceedings , such as court has under sections 1110 , 1111 , 1113 , 1114 , 1115 ( a ) . 1116 , 1117 ( a ) , 1118 , 1120 and 1121 of the Internal Revenue Code ...
Página 20
... tax - exempt charitable , reli- 1423.381-4 gious and educational insti- tutions . 1423.381-5 Costs allocable to uncompleted 1423.344-1 Statutory provision . 1423.344-2 Internal Revenue Code . 1423.345 Construction contracts awarded as a ...
... tax - exempt charitable , reli- 1423.381-4 gious and educational insti- tutions . 1423.381-5 Costs allocable to uncompleted 1423.344-1 Statutory provision . 1423.344-2 Internal Revenue Code . 1423.345 Construction contracts awarded as a ...
Página 23
... tax purposes for the unallo- cated amounts of excessive profits to be eliminated under the agreement , or ap- propriate tax credits under section 3806 of the Internal Revenue Code . ( b ) For this reason , even where a con- solidated ...
... tax purposes for the unallo- cated amounts of excessive profits to be eliminated under the agreement , or ap- propriate tax credits under section 3806 of the Internal Revenue Code . ( b ) For this reason , even where a con- solidated ...
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Términos y frases comunes
Administration aggregate agreement allocable to renegotiable 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 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 paragraph payment performance prepayment prescribed prime contracts pursuant receipts or accruals received or accrued refund Regional Board regulations rene renego renegotiable business Renegotiation Act Renegotiation Board renegotiation loss Renegotiation Ruling request respect Secretary section 106 standard commercial article standard commercial service Standard Form statement Statutory provision subchapter subcon subject to renegotiation Subpart tax credit tax returns taxable term termination thereof tiation tion tractor
Pasajes populares
Página 109 - Except as provided in paragraphs (b) and (e) of this section, an employee shall not solicit or accept, directly or indirectly, any gift, gratuity, favor, entertainment, loan, or any other thing of monetary value, from a person who: (1) Has, or is seeking to obtain, contractual or other business or financial relations with the...
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 - ... manufacturer, or which is an article of the same kind and having the same use or uses as an article manufactured and sold, as a competitive product, by more than one manufacturer, and (C) for which a maximum price has been established and is in effect under the Emergency Price Control Act of 1942, as amended, or under the Act of October 2, 1942, entitled "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...
Página 100 - deficiency" means the amount by which the tax imposed by subtitles A or B exceeds the excess of — ( 1 ) The sum of (A) The amount shown as the tax by the taxpayer upon his return, if a return was made by the taxpayer and an amount was shown as the tax by the taxpayer thereon, plus (B) The amounts previously assessed (or collected without assessment ) as a deficiency , over — (2) The amount of rebates, as defined in subsection (b) (2), made.
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 120 - Department" means the Department of Defense, the Department of the Army, the Department of the Navy, the Department of the Air Force, the Maritime Administration, the Federal Maritime Board, the General Services Administration, the National Aeronautics and Space Administration, the Federal Aviation Agency, and the Atomic Energy Commission.
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 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 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 redetenninatlon 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.