Internal Revenue BulletinDepartment of the Treasury, Internal Revenue Service, 1962 |
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Página 1
... effect of the issuance of the schedule on the remaining useful lives of such items now in use is explained . The 1962 editions of " Your Federal Income Tax " and Announcements the " Tax Guide for Small Business " are now available . A ...
... effect of the issuance of the schedule on the remaining useful lives of such items now in use is explained . The 1962 editions of " Your Federal Income Tax " and Announcements the " Tax Guide for Small Business " are now available . A ...
Página 6
... effect of new legislation , regulations , and rulings as well as subsequent court decisions and actions thereon . Acquiescence in a decision means acceptance by the Service of the conclusion reached , and does not necessarily mean ...
... effect of new legislation , regulations , and rulings as well as subsequent court decisions and actions thereon . Acquiescence in a decision means acceptance by the Service of the conclusion reached , and does not necessarily mean ...
Página 11
... effect of the revision on the remaining useful lives of machinery and equipment now in use . SECTION 1. PURPOSE . The purpose of this Revenue Procedure is ( 1 ) to set forth a schedule of revised average useful lives which may be used ...
... effect of the revision on the remaining useful lives of machinery and equipment now in use . SECTION 1. PURPOSE . The purpose of this Revenue Procedure is ( 1 ) to set forth a schedule of revised average useful lives which may be used ...
Página 16
... EFFECT ON OTHER DOCUMENTS . The average useful lives of the items of textile machinery and equip- ment shown in section 3 above , supersede the lives assigned such items in the 1942 revision of Bulletin " F " . SEC . 8. INQUIRIES ...
... EFFECT ON OTHER DOCUMENTS . The average useful lives of the items of textile machinery and equip- ment shown in section 3 above , supersede the lives assigned such items in the 1942 revision of Bulletin " F " . SEC . 8. INQUIRIES ...
Página 2
... effect of Treasury Department Regulations ( including Treasury Decisions ) , but are published to provide prece- dents to be used in the disposition of other cases , and may be cited and relied upon for that purpose . No unpublished ...
... effect of Treasury Department Regulations ( including Treasury Decisions ) , but are published to provide prece- dents to be used in the disposition of other cases , and may be cited and relied upon for that purpose . No unpublished ...
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Términos y frases comunes
accumulated earnings amended amount Announcement antitrust application bank holding basis bond Calif certificates of indebtedness Charitable Commissioner of Internal computing corporation Cumulative Bulletin death taxes December 31 Deductibility terminated determined distilled spirits distribution district director dividends documentary stamp earnings and profits election estate investment trust estate tax exchange excise tax exemption Federal Register filed finding list formerly Foundation Fund gift tax gross income imposed by section income tax Internal Revenue Bulletin Internal Revenue Code Internal Revenue Service issued liability ment organization paid paragraph payment percent person Proc public laws published ruling purposes real estate investment received refund relating respect retailers Revenue Procedure Revenue Ruling Revoked rulings and decisions securities Sept shareholders Statutory provisions subparagraph Subpart Superintendent of Documents Tax Court tax imposed tax return tax ruling taxpayer thereof tion transfer Treasury Decisions United Washington 25 XXXXXXX York
Pasajes populares
Página 15 - February 15. 1980, and will not be subject to call for redemption prior to maturity. "2. The income derived from the bonds is subject to all taxes imposed under the Internal Revenue Code of 1954. The bonds are subject to estate, inheritance, gift, or other excise taxes, whether Federal or State, but are exempt from all taxation now or hereafter imposed on the principal or interest thereof by any State, or any of the possessions of the United States, or by any local taxing authority.
Página 17 - ... 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 9 - ... traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business...
Página 39 - For purposes of paragraph (1), the term 'controlled corporation' means a corporation with respect to which at least 80 percent of the total combined voting power of all classes of stock entitled to vote and at least 80 percent of the total number of shares of all other classes of stock is owned by the distributing qualified bank holding corporation.
Página 2 - In the office of the clerk of the United States district court for the Judicial district in which the property subject to the lien is situated, whenever the State or Territory...
Página 1 - 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 terra "partner" includes a member in such a syndicate, group, pool, Joint venture, or organization. (3) Corporation. The term "corporation" includes associations, Joint-stock companies, and insurance companies.
Página 29 - ... the basis of which property, in the hands of the acquiring corporation, is determined by reference to the basis in the hands of the transferor corporation...