United States Code, Հատոր 10Office of the Law Revision Counsel of the House of Representatives, 1983 |
Այլ խմբագրություններ - View all
Common terms and phrases
1980 Amendment 68A Stat 96 Stat added subsec adjusted basis amending subsec AMENDMENT Amendment Amendment by Pub Amendment of subsec AMENDMENT Section amount equal apply to taxable apply with respect beginning after Dec beginning after December carryback clause corporation credit allowable CROSS REFERENCES December 31 defined in section described in section distribution dividends Effective Date note election employee enacting exceed excess expenditures expenses following Secretary graph gross income included individual Internal Revenue Code investment issued itemized deductions lease meaning of section ment note under section obligations operating loss paid or incurred payment percent period person placed in service real property regulations prescribed relating Repealed respect to taxable SECTION REFERRED SECTIONS This section shareholder Special rule spect struck subparagraph substituted target corporation tax imposed taxable income taxable years beginning taxable years ending taxpayer tion trade or business treated United United States Code
Սիրված հատվածներ
Էջ 271 - In the case of property held in trust, the allowable deduction shall be apportioned between the Income beneficiaries and the trustee in accordance with the pertinent provisions of the instrument creating the trust, or, in the absence of such provisions, on the basis of the trust income allocable to each.
Էջ 302 - ... no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation, and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of any candidate for public office.
Էջ 156 - The deductions allowed by part VI (sec. 161 and following) which consist of expenses of travel, meals, and lodging while away from home, paid or incurred by the taxpayer in connection with the performance by him of services as an employee.
Էջ 252 - Trade or business expenses — (a) In general. There shall be allowed as a deduction all the ordinary and necessary expenses paid or Incurred during the taxable year in carrying on any trade or business...
Էջ 455 - ... other property or money does not distribute it in pursuance of the plan of reorganization, the gain, if any, to the corporation shall be recognized, but in an amount not In excess of the sum of such money and the fair market value of such other property so received, which Is not so distributed.
Էջ 422 - As used in this section the term "amounts distributed in partial liquidation" means a distribution by a corporation in complete cancellation or redemption of a part of its stock, or one of a series of distributions in complete cancellation or redemption of all or a portion of its stock.
Էջ 419 - An individual shall be considered as owning the stock owned, directly or indirectly, by or for his family or by or for his partner.
Էջ 155 - Compensation for services, including fees, commissions, and similar items; (2) Gross income derived from business; (3) Gains derived from dealings in property ; (4) Interest; (5) Rents; (6) Royalties; (7) Dividends; (8) Alimony and separate maintenance payments; (9) Annuities; (10) Income from life insurance and endowment contracts; (11) Pensions; (12) Income from discharge of indebtedness; (13) Distributive share of partnership gross income; (14) Income in respect of a decedent; and (15) Income...
Էջ 456 - If an exchange would be within the provisions of subsection (b) (1),.(2), (3),-w-(5), or 6 of this section if it were not for the fact that the property received in exchange consists not only of property permitted by such...
Էջ 454 - ... (B) in a proceeding under chapter X of the Bankruptcy Act (11 USC 501 and following), to another corporation organized or made use of to effectuate a plan of reorganization approved by the court in such proceeding, in exchange solely for stock or securities in such other corporation.