Internal Revenue BulletinDepartment of the Treasury, Internal Revenue Service, 1963 |
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Strana 13
... income tax provisions applicable to trusts in general , the gains were reported as part of the trust's income on federal fiduciary tax returns filed by the trustee for the years in question and the ap- propriate amount of tax paid ...
... income tax provisions applicable to trusts in general , the gains were reported as part of the trust's income on federal fiduciary tax returns filed by the trustee for the years in question and the ap- propriate amount of tax paid ...
Strana 33
... tax suspension , c - 6642 --- § 46.4511-1 . 14 , 18 Coin - operated devices , bowling machine_- a - 39 --- 11 , 20 Credits ( See : ADMINISTRATIVE : Credits and refunds ) Exemptions , American National Red Cross , sales of tires , tubes ...
... tax suspension , c - 6642 --- § 46.4511-1 . 14 , 18 Coin - operated devices , bowling machine_- a - 39 --- 11 , 20 Credits ( See : ADMINISTRATIVE : Credits and refunds ) Exemptions , American National Red Cross , sales of tires , tubes ...
Strana 47
... TAX - Continued Item No. Exemptions , nonresident aliens , §§ 31.3402 ( f ) ... paid by return , § 601.313 ( b ) . a - 51 12 , 21 a - 51 . 12 , 21 a - 113 ... tax . b - 16 ----- 15 , 19 Offers in compromise , procedural rules , §§ 601.316 ...
... TAX - Continued Item No. Exemptions , nonresident aliens , §§ 31.3402 ( f ) ... paid by return , § 601.313 ( b ) . a - 51 12 , 21 a - 51 . 12 , 21 a - 113 ... tax . b - 16 ----- 15 , 19 Offers in compromise , procedural rules , §§ 601.316 ...
Strana 3
... tax when sold by the manu- facturer . Amounts paid to a golf club by its members for the privilege of using their golf carts on the golf course , for gasoline or for battery recharging service , and for storage of the carts for a period ...
... tax when sold by the manu- facturer . Amounts paid to a golf club by its members for the privilege of using their golf carts on the golf course , for gasoline or for battery recharging service , and for storage of the carts for a period ...
Strana 12
... refund of tax paid in 1960 . On the basis of these facts , it is held that he made an effective election that gain on such amount shall not be recognized . It is further held that the claim was timely filed since the taxpayer could have ...
... refund of tax paid in 1960 . On the basis of these facts , it is held that he made an effective election that gain on such amount shall not be recognized . It is further held that the claim was timely filed since the taxpayer could have ...
Další vydání - Zobrazit všechny
Internal Revenue Bulletin: Cumulative bulletin United States. Internal Revenue Service Úplné zobrazení - 1961 |
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alcohol amended amounts paid Announcement annuity apply assets attorney-in-fact attributable automobile basis behalf bond carryback chassis company taxable income computed contract controlled foreign corporation Cumulative Bulletin December 31 described in section determined distilled spirits earned income election employee exempt Federal Register filed firearms taxes gross income imposed by section income tax insurance company taxable Internal Revenue Bulletin Internal Revenue Code Internal Revenue Service issued less developed countries loss account ment mutual insurance mutual insurance company organization owner-employee paragraph payment percent person premiums protection against loss provisions of section purchase qualified read as follows received relating respect Revenue Procedure Revenue Ruling section 401 section 824 self-employed individual services performed Stat subdivision subparagraph Subpart tax imposed tax paid Tax Regulations taxable years beginning taxpayer tion tobacco trade or business Treasury Decisions trust United unused loss
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Strana 69 - ... under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death...
Strana 24 - ... an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on...
Strana 12 - The following items shall not be included in gross income and shall be exempt from taxation under this subtitle: (1) BONA FIDE RESIDENT OF FOREIGN COUNTRY. In the Case of an individual citizen of the United States, who establishes to the satisfaction of the Secretary or his delegate that he has been a bona fide resident of a foreign country or countries for an uninterrupted period which includes an entire taxable year...
Strana 32 - Service performed in the employ of a voluntary employees' beneficiary association providing for the payment of life, sick, accident, or other benefits to the members of such association or their dependents...
Strana 19 - For purposes of this section, the term "earned income" means wages, salaries, or professional fees, and other amounts received as compensation for personal services actually rendered, but does not include that part of the compensation derived by the taxpayer for personal services rendered by him to a corporation which represents a distribution of earnings or profits rather than a reasonable allowance as compensation for the personal services actually rendered. In the case of a taxpayer engaged in...
Strana 42 - ... 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...
Strana 24 - States, or (B) on or in connection with an American vessel or American aircraft under a contract of service which is entered into within the United States or during the performance of which...
Strana 15 - Mutual insurance companies or associations other than life or marine (including interinsurers and reciprocal underwriters) if the gross amount received during the taxable year from the items described in section 822(b) (other than paragraph (1)(D) thereof) and premiums (including deposits and assessments) does not exceed $150,000.
Strana 4 - The bonds are subject to estate, inheritance, gift, or other excise taxes, whether Federal or State, but are exempt from all taxation now or hereafter imposed on the principal or interest thereof by any State, or any of the possessions of the United States, or by any local taxing authoricy.
Strana 25 - ... trust (or under a contract purchased by an employees' trust) forming part of a pension, stock bonus, or profit-sharing plan which, at the time of the decedent's separation from employment (whether by death or otherwise), or at the time of termination of the plan if earlier, met the requirements of section 401 (a); (2) a retirement annuity contract purchased by an employer (and not by an employees...