Internal Revenue BulletinDepartment of the Treasury, Internal Revenue Service, 1990 |
From inside the book
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Page 10
... specific information relating to the mission , and sets forth the estimated amount of money needed to support the missionary service . This amount varies according to the location of the mission , and reflects an estimate of the amount ...
... specific information relating to the mission , and sets forth the estimated amount of money needed to support the missionary service . This amount varies according to the location of the mission , and reflects an estimate of the amount ...
Page 14
... specific statutory provision to the contrary , a taxpayer ordinarily reports his own income and takes his own deductions . See , e.g. , Commis- sioner v . Culbertson , 337 U.S. 733 , 739-740 ( 1949 ) ( " [ T ] he first principle of ...
... specific statutory provision to the contrary , a taxpayer ordinarily reports his own income and takes his own deductions . See , e.g. , Commis- sioner v . Culbertson , 337 U.S. 733 , 739-740 ( 1949 ) ( " [ T ] he first principle of ...
Page 18
... specific alloca- tion formulas . The fourth method ( described in section 1552 ( a ) ( 4 ) and section 1.1552-1 ( a ) ( 4 ) ) allows the af- filiated group to determine its own allocation formula with the prior ap- proval of the ...
... specific alloca- tion formulas . The fourth method ( described in section 1552 ( a ) ( 4 ) and section 1.1552-1 ( a ) ( 4 ) ) allows the af- filiated group to determine its own allocation formula with the prior ap- proval of the ...
Page 20
... specific records maintained by the group for such purpose . .09 Section 1.1502-33 ( d ) ( 2 ) ( iii ) of the regulations provides that alloca- tions of tax liability to the members may be made in accordance with any other method ...
... specific records maintained by the group for such purpose . .09 Section 1.1502-33 ( d ) ( 2 ) ( iii ) of the regulations provides that alloca- tions of tax liability to the members may be made in accordance with any other method ...
Page 1
... specific no - rule areas , model documents , pub- lished ruling checklists , and automatic action revenue procedures . Rev. Proc . 90-1 modified ; Rev. Proc . 90-13 revoked . Announcement 90-91 , page 60 . Supplemental information on ...
... specific no - rule areas , model documents , pub- lished ruling checklists , and automatic action revenue procedures . Rev. Proc . 90-1 modified ; Rev. Proc . 90-13 revoked . Announcement 90-91 , page 60 . Supplemental information on ...
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adjusted net book affiliated group allocated alternative minimum tax amended Amount Code applicable financial statement apply book income calendar computed consolidated contain contract costs Copy corporation Cumulative Bulletins deduction Deposit Account determined diskette distribution election electronic employee Employer Identification Enter blanks Example excise tax exempt Federal income tax filers foreign Forms W-2 grass roots lobbying identification number included income tax withheld information returns interest Internal Revenue Bulletin Internal Revenue Code Internal Revenue Service IRS/MCC issue legislation lobbying expenditures look-back method loss magnetic media magnetic tape mailing ment Name Control ODCs Office organization Paperwork Reduction Act paragraph Payee payer Payer/Transmitter Payment Amount percent positions Proc published purposes pursuant reported request revenue procedure revenue ruling Schedule K-1 Sector Service Center specific submitted Superintendent of Documents tax liability tax return taxpayer tion transaction transmitter Treasury trust ZIP code