Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and Index

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U.S. General Services Administration, National Archives and Records Service, Office of the Federal Register, 1994
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Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries.

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Page 401 - ... 50 percent of the total value of the shares of all classes of stock of another corporation, then such person (or persons) shall be treated as in control of such other corporation.
Page 23 - Joint return with his spouse under section 6013 for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins. (3) Child defined. For purposes of paragraph (1) (B), the term "child...
Page 84 - ... (B) who Is a child of the taxpayer and who (1) has not attained the age of 19 at the close of the calendar year in which the taxable year of the taxpayer begins, or (11) Is a student.
Page 20 - A nonpermanent failure to occupy the common abode by reason of illness, education, business, vacation, military service, or a custody agreement under which a child or stepchild is absent for less than 6 months in the taxable year of the taxpayer, shall be considered temporary absence due to special circumstances.
Page 302 - For purposes of this section, the terms "controlled group of corporations" and "component member" of a controlled group of corporations shall have the same meaning assigned to those terms in section 1563 (a) and (b), except that the phrase "more than 50 percent" shall be substituted for the phrase "at least 80 percent" each place it appears in section 1563(a)(1).
Page 293 - Is used by transients. (4) Property used by certain tax-exempt organizations. Property used by an organization (other than a cooperative described In section 521) which Is exempt from the tax Imposed by this chapter...
Page 12 - Where the alternative tax on capital gains is imposed under section 1201(b). the 87-percent limitation shall apply only to the partial tax computed on the taxable income reduced by 50 percent of the excess of net long-term capital gains over net short-term capital losses.
Page 275 - The basis of such section 38 property in the hands of the transferee is determined in whole or in part by reference to the basis of such section 38 Property in the hands of the transferor.
Page 97 - Earned income" means wages, salaries, professional fees, and other amounts received as compensation for personal services actually rendered, but does not include any amount not included in gross income, nor 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...
Page 313 - ... for his taxable year in which or with which the taxable year of such corporation ends...

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