Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexDivision of the Federal Register, the National Archives, 1964 |
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Code of Federal Regulations: Containing a Codification of Documents of ... Ամբողջությամբ դիտվող - 1976 |
Code of Federal Regulations: Containing a Codification of Documents of ... Ամբողջությամբ դիտվող - 1976 |
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Common terms and phrases
adjusted basis allocable amended by T.D. annuity apply attorney-in-fact base-year cost beginning after December capital gains carryback carryover coinsurance company taxable income computed December 31 deduction under section defined in section described in section distributions duction election under section employee estate investment trust example exceeds excess contribution fair market value filed graph gross income imposed by section income tax insurance company taxable insurance contracts Internal Revenue Code investment yield liability LIFO loss deduction loss from operations ment method of accounting mutual insurance company operating mineral interests option owner-employee paid pany paragraph pension percent ployee pool premiums protection against loss provided by section provisions of section real estate investment reserves respect section 809 self-employed individual spect Statutory provisions subdivision subpara subparagraph subtracted surance surtax taken into account tax imposed taxable years beginning taxpayer tion tract trade or business treated unused loss
Սիրված հատվածներ
Էջ 159 - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate ; 3.
Էջ 209 - Farmers Home Administration Federal Crop Insurance Corporation Federal Procurement Regulations System Foreign Agricultural Service Forest Service Rural Electrification Administration Secretary of Agriculture, Office of Soil Conservation Service Statistical Reporting Service Air Force Department...
Էջ 23 - TRUST OR ANNUITY PLAN AND COMPENSATION UNDER A DEFERRED-PAYMENT PLAN.
Էջ 23 - ... for the period beginning with the date on which it was put into effect and ending with the 15th day of the third month following the close of the taxable year of the employer in which the plan was put...
Էջ 53 - Farmers', fruit growers', or like associations organized and operated on a cooperative basis (a) for the purpose of marketing the products of members or other producers, and turning back to them the proceeds of sales, less the necessary marketing expenses, on the basis of either the quantity or the value of the products furnished by them, or...
Էջ 23 - Commissioner upon periodical examinations at not less than five-year intervals to be more than the amount reasonably necessary to provide the remaining unfunded cost of past and current service credits of all employees under the plan, plus "(ii) any excess over the amount allowable under clause (i) necessary to provide with respect to all of the...
Էջ 196 - If the aggregate amount so designated with respect to the taxable year is greater than the excess of the net longterm capital gain over the net short-term capital loss of the taxable year, the portion of each distribution which shall be a capital gain dividend shall be only that proportion of the amount so designated which such excess of the net long-term capital gain over the net short-term capital loss bears to the aggregate amount so designated.
Էջ 33 - By a present transfer of title to the purchaser, who at the same time executes a reconveyance in the form of a chattel mortgage to the vendor; or (4) By conveyance to a trustee pending performance of the contract and subject to its provisions. (b) Definition of sale on the installment plan.
Էջ 103 - Operations loss deduction — (a) Deduction allowed. There shall be allowed as a deduction for the taxable year an amount equal to the aggregate of — (1) The operations loss carryovers to such year, plus (2) The operations loss carrybacks to such year. For purposes of this part, the term "operations loss deduction" means the deduction allowed by this subsection.
Էջ 146 - No United States insurance business. Foreign life insurance companies not carrying on an insurance business within the United States shall not be taxable under part I, subchapter L, chapter 1 of the Code, but shall be taxable as other foreign corporations.