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activities addition agree agreement allowed amended amount applied authority bank basis benefit capital checks Church claim Commissioner completed considered constitute construction contract contributions corporation costs Court debentures decedent December decision deduction deficiency determined distribution docket effect election employees entitled evidence exempt expenses facts Federal fees filed follows further gross held holding income tax interest Internal Revenue Internal Revenue Code investment involved issue letter limited loss materials meaning method mining notice Office operating opinion organization paid Panama parties partnership payments percent period petition petitioner petitioner's present prior profit purchase qualified question reasonable received record referred Regs regulations respect respondent respondent's result royalties rule Scientology shares specific status supra taxable taxpayer tion transfer trust United
Strana 346 - Section 3. Whenever the President transmits to the President pro tempore of the Senate and the Speaker of the House of Representatives his written declaration that he is unable to discharge the powers and duties of his office...
Strana 118 - Secretary or his delegate not to be discriminatory in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the work of other employees, or highly compensated employees; and (4) if the contributions or benefits provided under the plan do not discriminate in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the work of other employees, or highly compensated employees.
Strana 51 - ... (b) Sales of realty and casual sales of personalty. — In the case (1) of a casual sale or other casual disposition of personal property (other than property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year), for a. price exceeding $1,000...
Strana 493 - Evidence of other crimes, wrongs, or acts is not admissible to prove the character of a person in order to show that he acted in conformity therewith. It may, however, be admissible for other purposes, such as proof of motive, opportunity, intent, preparation, plan, knowledge, identity, or absence of mistake or accident.
Strana 206 - The value of the gross estate shall include the value of all property to the extent of the interest therein of the decedent at the time of his death.
Strana 884 - Except as provided in subsection (b), there shall be allowed as a deduction in computing taxable income all expenditures paid or incurred during the taxable year for the development of a mine or other natural deposit (other than an oil or gas well) if paid or incurred after the existence of ores or minerals in commercially marketable quantities has been disclosed.
Strana 34 - Section 355 contemplates a continuity of the entire business enterprise under modified corporate forms and a continuity of interest in all or part of such business enterprise on the part of those persons who, directly or indirectly, were the owners of the enterprise prior to the distribution or exchange.
Strana 655 - Whether a transfer of a particular right or interest under a patent is an assignment or a license does not depend upon the name by which it calls itself, but upon the legal effect of its provisions.
Strana 663 - A partnership is an association of two or more persons to carry on as co-owners a business for profit.