Hearings, Reports and Prints of the Joint Committee on TaxationU.S. Government Printing Office, 1979 |
From inside the book
Results 1-5 of 100
Page 5
... treated as if it were acquired from the decedent ( and received a stepped - up basis ) even though that por- on of ... treat- -nt of a surviving spouse's share of community property with prop- ey passing to a surviving spouse in a common ...
... treated as if it were acquired from the decedent ( and received a stepped - up basis ) even though that por- on of ... treat- -nt of a surviving spouse's share of community property with prop- ey passing to a surviving spouse in a common ...
Page 8
... treated as nondeductible personal losses if they had be the decedent during his life . Definition of carryover basis property Generally , the term " carryover basis property " includ acquired from or passing from the decedent ( within ...
... treated as nondeductible personal losses if they had be the decedent during his life . Definition of carryover basis property Generally , the term " carryover basis property " includ acquired from or passing from the decedent ( within ...
Page 24
... treated as marketable or nonmarketable . securities having a relatively fixed value , such as preferred treated as nonmarketable , it is argued that the time appo formula is inequitable because it treats appreciation as havin after 1976 ...
... treated as marketable or nonmarketable . securities having a relatively fixed value , such as preferred treated as nonmarketable , it is argued that the time appo formula is inequitable because it treats appreciation as havin after 1976 ...
Page 20
... treated as ordinary extent of the selling shareholder's portion of its earning A foreign investment company is defined as any foreig controlled by U.S. persons which is registered under th Company Act of 1940 or which engages in certain ...
... treated as ordinary extent of the selling shareholder's portion of its earning A foreign investment company is defined as any foreig controlled by U.S. persons which is registered under th Company Act of 1940 or which engages in certain ...
Page 32
... treated as capital gain . Where t stock option price was between 85 and 95 percent of the market pri at the time the option was granted , the difference between the optic price and the market value of stock at the time of the grant of ...
... treated as capital gain . Where t stock option price was between 85 and 95 percent of the market pri at the time the option was granted , the difference between the optic price and the market value of stock at the time of the grant of ...
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Common terms and phrases
accrued addition adjusted allowed alternative minimum tax amendment amount assets bankruptcy bill and sec bill The bill bill would provide bonds budget receipts cafeteria plan capital gains carryover basis Code sec Committee contributions corporation debt debtor decedent December 31 deduction depreciation determined dividends earned income Effective date election eligible Energy Tax Act ERISA estate tax excise tax exclusion exempt February 28 Federal Finance fiscal foreign funding standard account gross income IDBs income tax individual installment interest Internal Revenue Service investment credit investment tax credit Issue The issue itemized deductions lease limitation loss ment million multiemployer plan Owner-occupied paid participants payments PBGC pension percent permitted plan sponsor plan's present law prior qualified real property received reduce refund regulations reorganization reporting respect Revenue Act Revenue effect shareholders tax liability tax-exempt taxpayer termination tion trade or business transfer Treasury treated trust U.S. tax withdrawal liability withholding
Popular passages
Page 10 - ... no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of any candidate for public office.
Page 17 - ... if he determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such organizations, trades, or businesses.
Page 23 - The income of a nonresident alien individual which consists exclusively of earnings derived from the operation of a ship or ships documented under the laws of a foreign country which grants an equivalent exemption to citizens of the United States and to corporations organized in the United States shall not be included in gross income and shall be exempt from taxation under this chapter.
Page 39 - A business league is an association of persons having some common business interest, the purpose of which is to promote such common interest and not to engage in a regular business of a kind ordinarily carried on for profit.
Page 14 - State or local government for the exclusive use of a State or local government...
Page 2 - Subsection is consistent with the obligations of the United States under the General Agreement on Tariffs and Trade.
Page 11 - Fraternal beneficiary societies, orders, or associations, (a) operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system...
Page 9 - ... the catching, taking, harvesting, cultivating, or farming of any kind of fish, shellfish, crustacea, sponges, seaweeds, or other aquatic forms of animal and vegetable life...
Page 16 - ... who willfully furnishes a false or fraudulent statement, or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under section 6051 or 6053 (b).