Internal Revenue Bulletin: Cumulative bulletin, Parte2U.S. Government Printing Office, 1965 A consolidation of all items of a permanent nature published in the weekly Internal revenue bulletin, ISSN 0020-5761, as well as a cumulative list of announcements relating to decisions of the Tax Court. |
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Página 20
... amount annually over a period of twenty years M will pay to the owner of the certificate upon the maturity date , the amount then due under the certificate . The certificate also contains several optional modes of payment , two of which ...
... amount annually over a period of twenty years M will pay to the owner of the certificate upon the maturity date , the amount then due under the certificate . The certificate also contains several optional modes of payment , two of which ...
Página 21
... amount certifi- cates issued before January 1 , 1955 , holds that a taxpayer who , prior to the maturity date of a face - amount certificate , elects certain modes of optional payment does not constructively receive income in the year ...
... amount certifi- cates issued before January 1 , 1955 , holds that a taxpayer who , prior to the maturity date of a face - amount certificate , elects certain modes of optional payment does not constructively receive income in the year ...
Página 24
... amount to the extent it is paid in lieu of amounts described in either subdivision ( i ) or ( ii ) . It further provides that any amount paid in discharge of an obligation which arose solely because of the existence of a par- ticular ...
... amount to the extent it is paid in lieu of amounts described in either subdivision ( i ) or ( ii ) . It further provides that any amount paid in discharge of an obligation which arose solely because of the existence of a par- ticular ...
Página 26
... Amounts attributable to the period of absence in excess of 30 days are excludable from gross income under section 105 ... amount of premiums considered to have been paid by B for purposes of any subsequent computations under section 72 ...
... Amounts attributable to the period of absence in excess of 30 days are excludable from gross income under section 105 ... amount of premiums considered to have been paid by B for purposes of any subsequent computations under section 72 ...
Página 27
... amount attributable to the first calendar day of the period of absence from work due to sickness . This rule may be ... amount attributable to the first 7 calendar days of such absence includes all amounts paid for such 7 calendar days ...
... amount attributable to the first calendar day of the period of absence from work due to sickness . This rule may be ... amount attributable to the first 7 calendar days of such absence includes all amounts paid for such 7 calendar days ...
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Términos y frases comunes
acquired acquisition adjusted basis amended amounts paid apply bonded bottling calendar certificate chain or group class of stock Commissioner computed controlled foreign corporation Corporation's debt obligation December 31 deduction described in section determined distilled spirits dividends earnings and profits election employee Example exemption export trade assets export trade income Federal Register filed foreign income tax foreign tax credit gross income imposed by section included installment interest Internal Revenue Code Internal Revenue Service investment June 30 liability loans meaning of section method of accounting minimum distribution organization paragraph payment percent purposes pursuant read as follows received refund relating respect Revenue Ruling securities Stat STATUTORY stock or debt SUBCHAPTER subdivision subparagraph subsection tax imposed tax rate Tax Regulations taxable income taxable years beginning taxpayer thereof tion transfer trust United States dollar United States person United States shareholder wages
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Página 61 - The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts.
Página 376 - ... 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 459 - Whenever any person indebted to the United States is insolvent, or whenever the estate of any deceased debtor, in the hands of the executors or administrators, is insufficient to pay all the debts due from the deceased, the debts due to the United States shall be first satisfied...
Página 324 - Wages. For purposes of this chapter, the term "wages" means all remuneration for employment, including the cash value of all remuneration paid in any medium other than cash; except that such term shall not include...
Página 312 - 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 a member in such a syndicate, group, pool, joint venture, or organization.
Página 337 - 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 433 - ... credited or set apart, although not then actually reduced to possession. To constitute receipt in such a case the income must be credited or set apart to the taxpayer without any substantial limitation or restriction as to the time or manner of payment or condition upon which payment is to be made, and must be made available to him so that it may be drawn at any time, and its receipt brought within his own control and disposition.
Página 263 - February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close of the taxable year without diminution by reason of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution was made.
Página 386 - Stat. 237), it is found that it is unnecessary to issue this Treasury decision with notice and public procedure thereon under section 4 (a) of the Administrative Procedure Act, approved June 11, 1946, or subject to the effective date limitation of section 4(c) of said Act.
Página 423 - That part of the additional tax so prorated to any installment the date for payment of which has not arrived shall be collected at the same time as and as part of such installment. That part of the...