Internal Revenue Bulletin: Cumulative bulletin, Tema 2U.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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Página 7
... percent referred to in such subparagraph shall be the sum of 25 percent plus the percent which bears the same ratio to 25 percent as the number of days in such year after the last day of the suspension period bears to the total number ...
... percent referred to in such subparagraph shall be the sum of 25 percent plus the percent which bears the same ratio to 25 percent as the number of days in such year after the last day of the suspension period bears to the total number ...
Página 8
... percent referred to in such subparagraph shall be the sum of 25 percent and a portion of 25 percent . The portion shall be determined by multi- plying 25 percent by a fraction , the numerator of which is the number of days in such ...
... percent referred to in such subparagraph shall be the sum of 25 percent and a portion of 25 percent . The portion shall be determined by multi- plying 25 percent by a fraction , the numerator of which is the number of days in such ...
Página 9
... percent of $ 2,050,000 ) . X's income tax for such year , computed with- out regard to credits against tax or tax imposed by section 531 or 541 , is $ 190,000 . Such amount includes $ 5,000 resulting from the application of section 47 ...
... percent of $ 2,050,000 ) . X's income tax for such year , computed with- out regard to credits against tax or tax imposed by section 531 or 541 , is $ 190,000 . Such amount includes $ 5,000 resulting from the application of section 47 ...
Página 12
... percent of $ 30,000 ) . However , under this paragraph such amount is reduced to $ 10,000 ( 50 percent of $ 20,000 ) . If an organization to which section 593 applies is a member of an affiliated group ( as defined in section 46 ( a ) ...
... percent of $ 30,000 ) . However , under this paragraph such amount is reduced to $ 10,000 ( 50 percent of $ 20,000 ) . If an organization to which section 593 applies is a member of an affiliated group ( as defined in section 46 ( a ) ...
Página 27
... percentage ( 100 percent where the property has an estimated useful life of 8 years or more ) of the basis of such property placed in service by the tax- payer during the taxable year . Section 47 ( a ) of the Code provides that if ...
... percentage ( 100 percent where the property has an estimated useful life of 8 years or more ) of the basis of such property placed in service by the tax- payer during the taxable year . Section 47 ( a ) of the Code provides that if ...
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adjusted amended amount application April 15 assets August 21 basis benefits bonds Broadway chapter Code provides computed contract controlled foreign corporation December 31 deduction depreciation described in section determining distilled spirits distribution dividends earnings and profits employees employment estimated tax excess excise tax exempt Federal income tax filed firearm foreign gross income imposed by section Income Tax Regulations individual Insurance Contributions Act interest Internal Revenue Code Internal Revenue Service investment issued manufacturer meaning of section ment National Firearms Act operating organization paid paragraph payment percent person purchase pursuant qualified read as follows received relating respect retirement Revenue Ruling Secretary section 38 property section 501 shareholder Stat SUBCHAPTER subdivision subparagraph superseded tax imposed tax liability taxable income taxable year ending taxpayer term thereof tion trade or business transfer trust United wages York
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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.