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 17
... performed by the trustees were not intended to be rendered gratuitously . Accordingly , the amount of the commissions waived by the trustees is includible in their respective gross incomes . Helver- ing v . Horst , 311 U.S. 112 ( 1940 ) ...
... performed by the trustees were not intended to be rendered gratuitously . Accordingly , the amount of the commissions waived by the trustees is includible in their respective gross incomes . Helver- ing v . Horst , 311 U.S. 112 ( 1940 ) ...
Página 39
... perform routine duties within the offices of the political leaders . Such amounts are compensation for services rendered and are , therefore , includible in the gross incomes of the recipients under section 61 ( a ) of the Code . Advice ...
... perform routine duties within the offices of the political leaders . Such amounts are compensation for services rendered and are , therefore , includible in the gross incomes of the recipients under section 61 ( a ) of the Code . Advice ...
Página 41
... performed the same duties and were sub- ject to the same rules . Each student was paid a semi - monthly stipend for his support by the university out of a " fellowship fund " contributed by the news- paper to which the student was ...
... performed the same duties and were sub- ject to the same rules . Each student was paid a semi - monthly stipend for his support by the university out of a " fellowship fund " contributed by the news- paper to which the student was ...
Página 43
... perform his job during his meal period . ( b ) Meals will be regarded as furnished for a substantial noncompensatory business reason of the employer when the meals are furnished to the employee during his working hours because the ...
... perform his job during his meal period . ( b ) Meals will be regarded as furnished for a substantial noncompensatory business reason of the employer when the meals are furnished to the employee during his working hours because the ...
Página 45
... at the institu- tion , the value to the employee of the lodging furnished by the employer will includible in the employee's gross income because his residence at the institution is not required in order for him to perform 45 [ § 119 .
... at the institu- tion , the value to the employee of the lodging furnished by the employer will includible in the employee's gross income because his residence at the institution is not required in order for him to perform 45 [ § 119 .
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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
Pasajes populares
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...