Internal Revenue BulletinDepartment of the Treasury, Internal Revenue Service, 1962 |
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Página 4
... reference to the year of issuance and the Bulletin and page where reported . Thus , Revenue Ruling No. 13 for 1961 , which is reported on page 17 of Bulletin No. 3 for 1961 , should be cited as " Rev. Rul . 61-13 , I.R.B. 1961-3 , 17 ...
... reference to the year of issuance and the Bulletin and page where reported . Thus , Revenue Ruling No. 13 for 1961 , which is reported on page 17 of Bulletin No. 3 for 1961 , should be cited as " Rev. Rul . 61-13 , I.R.B. 1961-3 , 17 ...
Página 5
... reference to each item . published in the Bulletin . Because these are grouped according to the type of tax involved , the Highlights for a particular issue serve as an index to matters published therein . The Bulletin service carries a ...
... reference to each item . published in the Bulletin . Because these are grouped according to the type of tax involved , the Highlights for a particular issue serve as an index to matters published therein . The Bulletin service carries a ...
Página 7
... reference was made for the pur- pose of making a comparison , under specified circumstances , of the computations made under section 1201 ( a ) with those made under sec- tion 821 ( a ) ( 1 ) . Accordingly , it is held that the ...
... reference was made for the pur- pose of making a comparison , under specified circumstances , of the computations made under section 1201 ( a ) with those made under sec- tion 821 ( a ) ( 1 ) . Accordingly , it is held that the ...
Página 12
... reference to Form 1040 in §§ 1.4-2 , 1.142-1 , and 1.144-1 and this sec- tion shall also be deemed a reference to Form 1040W . ( ii ) Change of election to use Form 1040 W. - A taxpayer who has elected to make his return on Form 1040W ...
... reference to Form 1040 in §§ 1.4-2 , 1.142-1 , and 1.144-1 and this sec- tion shall also be deemed a reference to Form 1040W . ( ii ) Change of election to use Form 1040 W. - A taxpayer who has elected to make his return on Form 1040W ...
Página 5
... reference to each item published in the Bulletin . Because these are grouped according to the type of tax involved , the Highlights for a particular issue serve as an index to matters published therein . The Bulletin service carries a ...
... reference to each item published in the Bulletin . Because these are grouped according to the type of tax involved , the Highlights for a particular issue serve as an index to matters published therein . The Bulletin service carries a ...
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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
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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...