Internal Revenue Bulletin: Cumulative bulletin, Tema 2
U.S. Government Printing Office, 1968
A consolidation of all items of a permanent nature published in the weekly Internal revenue bulletin, ISSN 0020-5761, as well as a cumulative list of announcements relating to decisions of the Tax Court.
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Accordingly acquired addition adjusted allowed amended amount application assets August 21 authorized Bank basis benefits bonds capital chapter claim Commissioner computing considered contract contributions corporation cost deduction defined described determining distribution earnings effect election employees ending equal established estimated example excess exempt expenses Federal filed firearm foreign Form gain gross income held importer income tax individual interest Internal Revenue Code investment issued liability limitation loss manufacturer meaning officer operating organization paid paragraph payment percent performed period person profits provides purchase pursuant qualified received regulations relating respect result retirement Revenue Ruling Secretary securities shareholder shares subparagraph taxable taxable income taxpayer term thereof tion trade or business transfer treated trust United wages York
Página 700 - State for a period or periods not exceeding in the aggregate 183 days in the fiscal year concerned; (b) The remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and (c) The remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
Página 718 - 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.
Página 249 - Unrelated trade or business— (a.) General rule. The term "unrelated trade or business" means, in the case of any organization subject to the tax imposed by section 511, any trade or business the conduct of which is not substantially related (aside from the need of such organization for income or funds or the use it makes of the profits derived) to the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the basis for its exemption...
Página 205 - Corporations organized for the exclusive purpose of holding title to property, collecting income therefrom, and turning over the entire amount thereof, less expenses, to an organization which itself is exempt from the tax imposed by this title...
Página 467 - In general, if an individual is subject to the control or direction of another merely as to the result to be accomplished by the work and not as to the means and methods for accomplishing the result, he is an independent contractor. An individual performing services as an independent contractor is not as to such services an employee under the usual common law rules.
Página 224 - Neither shall a plan be considered discriminatory within the meaning of such provisions merely because the contributions or benefits of or on behalf of the employees under the plan bear a uniform relationship to the total compensation, or the basic or regular rate of compensation, of such employees, or merely because the contributions or benefits based on that part of an employee's remuneration which is excluded from "wages...
Página 699 - ... (B) from a foreign corporation unless less than 50 per centum of the gross income of such foreign corporation for the threeyear period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such period as the corporation has been in existence) was derived from sources within the United States as determined under the provisions of this section...
Página 276 - As used in this paragraph the term "gross income from the property" means the gross income from mining. The term "mining" as used herein shall be considered to include not merely the extraction of the ores or minerals from the ground but also the ordinary treatment processes normally applied by mine owners or operators in order to obtain the commercially marketable mineral product or products...
Página 152 - control" means the ownership of stock possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and at least 80 percent of the total number of shares of all other classes of stock of the corporation.
Página 91 - General rule. 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.