Internal Revenue Bulletin: Cumulative bulletin

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Common terms and phrases

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Էջ 262 - ... for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death...
Էջ 444 - (1) Under State or Territorial laws. "In the office designated by the law of the State or Territory In which the property subject to the lien is situated, whenever the State or Territory has by law designated an office within the State or Territory for the filing of such notice : or "(2) With clerk of district court.
Էջ 567 - Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1954.
Էջ 452 - ... formed or fraudulently availed of for the purpose of preventing the imposition of such tax through the medium of permitting such gains and profits to accumulate instead of being divided or distributed...
Էջ 169 - The amount of any item of gross income shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under the method of accounting used in computing taxable income, such amount is to be properly accounted for as of a different period.
Էջ 406 - ... 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...
Էջ 48 - There shall be allowed as a depreciation deduction a reasonable allowance for the exhaustion, wear and tear (including a reasonable allowance for obsolescence) — (1) of property used in the trade or business, or (2) of property held for the production of income.
Էջ 253 - ... corporation, in that proportion which the value of the stock which such person so owns bears to the value of all the stock in such corporation.
Էջ 62 - ... derived) to the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the basis for its exemption under section 501...
Էջ 197 - ... profit. It is an organization of the same general class as a chamber of commerce or board of trade. Thus, its activities should be directed to the improvement of business conditions of one or more lines of business as distinguished from the performance of particular services for individual persons.

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