The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 2007 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
467 rental agreement adjustment allocable contract costs alternative minimum tax apply assets base-year cost basis calendar Commissioner computed December 31 deferral described in paragraph determined duction eligible plan fair market value filing fixed rent graph gross income income tax incurred interest Internal Revenue Code Internal Revenue Service inventory January justment LIFO long-term contract look-back method meaning of paragraph ment method of ac method of accounting nuclear decommissioning fund nuclear power plant paragraph c)(2 partnership passive activity payer payment percent pool prior provided in paragraph pursuant qualified settlement fund real property rental activity rental period rental real estate respect ruling amounts schedule of ruling section 444 election section 467 loan section 467 rental Special rule spect taken into account taxable income taxable year beginning taxable year ending taxpayer tion tivity total contract price trade or business transaction transfer transferor treated undertaking
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Էջ 322 - ... did not have as one of its principal purposes the avoidance of Federal income tax.
Էջ 127 - The basis of the obligation shall be the excess of the face value of the obligation over an amount equal to the income which would be returnable were the obligation satisfied in full.
Էջ 236 - If contributions are paid by an employer to or under a stock bonus, pension, profitsharing, or annuity plan, or if compensation is paid or accrued on account of any employee under a plan deferring the receipt of such compensation, such contributions or compensation shall not be deductible under...
Էջ 139 - BASIS. (a) DEALERS IN PERSONAL PROPERTY. — Under regulations prescribed by the Commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes of personal property on the installment plan may return as income therefrom in any taxable year that proportion of the installment payments actually received in that year which the gross profit realized or to be realized when payment is completed, bears to the total contract price.
Էջ 283 - States, (B) so much of the income, war-profits and excess-profits taxes imposed by the authority of any foreign country or possession of the United States...
Էջ 362 - ... for the taxable year, but not including the accumulated earnings tax imposed by section 531, the personal holding company tax imposed by section 541, or the taxes imposed by corresponding sections of a prior income tax law.
Էջ 517 - ... farm-price method", and farmers raising livestock may value their inventories of animals according to either the "farmprice method" or the "unit-livestockprice method".
Էջ 50 - It is recognized that no uniform method of accounting can be prescribed for all taxpayers, and the law contemplates that each taxpayer shall adopt such forms and systems of accounting as are in his judgment best suited to his purpose. Each taxpayer is required by law to make a return of his true income. He must, therefore, maintain such accounting records as will enable him to do so.
Էջ 516 - For the purposes of this section, a dealer in securities is a merchant of securities, whether an individual, partnership, or corporation, with an established place of business, regularly engaged in the purchase of securities and their resale to customers...
Էջ 328 - This section shall not apply to property which constitutes a right to receive an item of income in respect of a decedent under section 691.