National Energy Production Board: Hearings Before the Committee on Interior and Insular Affairs, United States Senate, Ninety-fourth Congress, First Session, on S. 740 ...

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U.S. Government Printing Office, 1975 - 817 páginas

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Página 675 - In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute owner of the property and shall be allowed to the life tenant.
Página 672 - A taxpayer which has elected under subsection (b) to take the amortization deduction provided in subsection (a) may, at any time after making such election, discontinue the amortization deduction with respect to the remainder of the amortization period, such discontinuance to begin as of the beginning of any month specified by the taxpayer in a notice in writing filed with the Secretary or his delegate before the beginning of such month.
Página 671 - ... facility at the end of such month divided by the number of months (including the month for which the deduction is computed) remaining in the period.
Página 715 - International Brotherhood of Firemen and Oilers Brotherhood of Railway and Steamship Clerks, Freight Handlers, Express and Station Employees Brotherhood of Maintenance of Way Employees Brotherhood of Railroad Signalmen of America National Organization Masters, Mates, and Pilots of America National Marine Engineers...
Página 715 - Restaurant Employees and Bartenders International Union. International Association of Machinists and Aerospace Workers. International Brotherhood of Boilermakers, Iron Ship Builders, Blacksmiths, Forgers and Helpers. International Brotherhood of Electrical Workers. International Brotherhood of Firemen and Oilers. International Organization Masters, Mates and Pilots of America. National Marine Engineers
Página 673 - ... (1) the construction, reconstruction, or erection of which is completed after December 31, 1953, and then only to that portion of the basis which is properly attributable to such construction, reconstruction, or erection after December 31, 1953, or (2) acquired after December 31, 1953, if the original use of such property commences with the taxpayer and commences after such date.
Página 469 - Commission under section 9007 and judicial review under section 9011. § 9006. Payments to eligible candidates (a) Establishment of campaign fund. There is hereby established on the books of the Treasury of the United States a special fund to be known as the "Presidential Election Campaign Fund.
Página 382 - ... consulted has no comment to make. Agencies seeking comment should endeavor to comply with requests for extensions of time of up to fifteen (15) days.
Página 671 - ... at the end of such month divided by the number of months (including the month for which the deduction is computed) remaining in the period. Such...
Página 671 - Every person, at his election, shall be entitled to a deduction with respect to the amortization of the adJusted basis (for determining gain) of any emergency facility (as defined in subsection (d) ) , based on a period of 60 months.

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