The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1970 The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
Այլ խմբագրություններ - View all
The Code of Federal Regulations of the United States of America ..., Հատոր 1 Ամբողջությամբ դիտվող - 1939 |
The Code of Federal Regulations of the United States of America ..., Հատոր 3 Ամբողջությամբ դիտվող - 1939 |
Common terms and phrases
adjustments aggregate allocation amended by T.D. annuity contract annuity plan arm's length Assume attributable basis behalf beneficiary benefits billing-month bond calendar compensation computed December 31 described in section determined disposition distribution election employee's example exceed excess contribution fair market value filed graph gross income gross profit includible in gross installment Internal Revenue Code January June justments liability meet the requirements ment method of accounting months option granted option is exercised option price owner-employee paid paragraph payments pension percent ployee pool poration Present value prior profit-sharing purposes of section pursuant qualified stock option requirements of section respect restricted stock option retirement revolving credit sale or exchange section 404 self-employed individual series E bond share of stock short period subdivision subpara subparagraph taxable income taxable years beginning taxpayer tion total unstated interest trade or business transfer treated tributions trust
Սիրված հատվածներ
Էջ 192 - If no method of accounting has been regularly used by the taxpayer, or if the method used does not clearly reflect income, the computation of taxable income shall be made under such method as, in the opinion of the Secretary, does clearly reflect income.
Էջ 247 - In order to reflect taxable Income correctly, Inventories at the beginning and end of each taxable year are necessary In every case In which the production, purchase, or sale of merchandise Is an Income-producing factor.
Էջ 343 - ... Committee of the Federal Register Advisory Commission on Intergovernmental Relations Agency for International Development Federal Procurement Regulations System Aging, Administration on Agricultural Research Service Agricultural Stabilization and Conservation Service...
Էջ 247 - ... upon such basis as the Commissioner, with the approval of the Secretary, may prescribe as conforming as nearly as may be to the best accounting practice in the trade or business and as most clearly reflecting the income.
Էջ 65 - ... taxable year of the distributee on account of the employee's death or other separation from the service, or on account of the death of the employee after his separation from the service, the amount of such distribution...
Էջ 211 - As used in this section the term "initial payments" means the payments received in cash or property other than evidences of indebtedness of the purchaser during the taxable period in which the sale or other disposition is made.
Էջ 343 - Army Department Civil Defense, Office of Engineers, Corps of Arts and the Humanities, National Foundation on the Atomic Energy Commission Federal Procurement Regulations System Federal Property Management...
Էջ 247 - Any goods in an inventory which are unsalable at normal prices or unusable in the normal way because of damage, Imperfections, shop wear, changes of style, odd or broken lots, or other similar causes...
Էջ 13 - ... (2) if under the trust instrument it is impossible, at any time prior to the satisfaction of all liabilities with respect to employees and their beneficiaries under the trust, for any part of the corpus or income to be (within the taxable year or thereafter) used for, or diverted to, purposes...
Էջ 161 - ... by such individual otherwise than by will or the laws of descent and distribution, and is exercisable, during his lifetime, only by him; and...