Internal Revenue Bulletin: Cumulative bulletin, Part 1U.S. Government Printing Office, 1966 A consolidation of all items of a permanent nature published in the weekly Internal revenue bulletin, ISSN 0020-5761, as well as a cumulative list of announcements relating to decisions of the Tax Court. |
From inside the book
Results 1-5 of 100
Page 5
... RECEIVED BY INDIVIDUALS 26 CFR 1.34-1 : Credit against tax and exclu- sion from gross income in case of dividends received by individuals . ( Also Section 116 ; 1.116-1 . ) Rev. Rul . 66-70 The Internal Revenue Service explains the ...
... RECEIVED BY INDIVIDUALS 26 CFR 1.34-1 : Credit against tax and exclu- sion from gross income in case of dividends received by individuals . ( Also Section 116 ; 1.116-1 . ) Rev. Rul . 66-70 The Internal Revenue Service explains the ...
Page 6
... received regardless of the taxable year of the indi- vidual receiving them . Section 642 ( a ) ( 3 ) of the Code ... received prior to January 1 , 1965 , in taxable years ending before that date ) provides that for purposes of ...
... received regardless of the taxable year of the indi- vidual receiving them . Section 642 ( a ) ( 3 ) of the Code ... received prior to January 1 , 1965 , in taxable years ending before that date ) provides that for purposes of ...
Page 7
... received by the common trust fund during its fiscal year ended April 30 , 1964 , was $ 240 , one - half of which was received in 1963 and the balance in 1964. The individual beneficiary is deemed to have re- ceived $ 120 in dividends ...
... received by the common trust fund during its fiscal year ended April 30 , 1964 , was $ 240 , one - half of which was received in 1963 and the balance in 1964. The individual beneficiary is deemed to have re- ceived $ 120 in dividends ...
Page 13
... received by the employee under the arrangement for purposes of determining the amount in- cludible in the employee's gross income . The current published premium rates charged by an insurer for individual 1 - year term life insurance ...
... received by the employee under the arrangement for purposes of determining the amount in- cludible in the employee's gross income . The current published premium rates charged by an insurer for individual 1 - year term life insurance ...
Page 15
... received , credited , made available for withdrawal , or accrued . Revenue Ruling 65–199 and this Revenue Ruling are limited in application to an advance premium arrangement with respect to an individual life or annuity policy but do ...
... received , credited , made available for withdrawal , or accrued . Revenue Ruling 65–199 and this Revenue Ruling are limited in application to an advance premium arrangement with respect to an individual life or annuity policy but do ...
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Common terms and phrases
amended amount annuity assets basis benefit bill bill amends calendar chapter cigars and cigarettes claim computed contract December 31 determined distribution district director dividends earnings effect election employee estate tax estimated tax exceed excess excise tax Federal income tax filed fiscal foreign Form gift tax graduated withholding gross income Income Tax Regulations individual Internal Revenue Code Internal Revenue Service itemized deductions loss manufacturer March 31 MARRIED COUPLE ment month operating organization overwithholding paid paragraph payment percent period person premium prescribed purposes qualify received refund relating requested respect Revenue Procedure Revenue Ruling sale or exchange section 483 section 501 self-employment shareholders standard deduction SUBCHAPTER subparagraph Subpart sugar tax imposed tax liability tax return taxable income taxpayer tion total unstated interest trade or business Treasury trust underwithholding United wine withholding allowances withholding exemption
Popular passages
Page 379 - (14) (A) Credit unions without capital stock organized and operated for mutual purposes and without profit. (B) Corporations or associations without capital stock organized before September 1,1957. and operated for mutual purposes and without profit for the purpose of providing reserve funds for, and insurance of shares or deposits in—- (i) domestic building and loan associations,
Page 238 - SEC. 3121. DEFINITIONS. (a) WAGES.—For purposes of this chapter, the term "wages" means all remuneration for employment, including the cash value of all remuneration paid in any medium other than cash ; except that such term shall not include— (5) Any payment made to, or on behalf of, an employee or his
Page 69 - of the Code provides that in general no gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization are, in pursuance of a plan of reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization. The
Page 69 - of the Code provides that the term "reorganization" includes the acquisition by one corporation, in exchange solely for all or a part of its voting stock, of stock of another corporation if, immediately after the acquisition, the acquiring corporation has control of such other corporation (whether or not such acquiring corporation had control immediately before the acquisition).
Page 406 - purposes of paragraph (2), an employee shall on any day be considered— (A) as not married, if (i) he is legally separated from his spouse under a decree of divorce or separate maintenance, or (ii) either he or his spouse is, or on any preceding day within the calendar year was, a nonresident alien ; or
Page 425 - one or more consecutive distributions of money made by the corporation after the close of a taxable year and on or before the 15th day of the fourth month following the close of the taxable year were substantially the same in amount as the undistributed taxable income of such corporation for such year, or
Page 424 - to the 15th day of the third month following the close of the taxable year shall be treated as referring to the 15th day of the fourth month following the close of the taxable year. (5) The statutory period for the assessment of any deficiency for any taxable year
Page 240 - Samoa, a political subdivision of either or any instrumentality of any one or more of the foregoing which is wholly owned thereby, the Governor of Guam, the Governor of American Samoa, and each agent designated by either who makes a return pursuant to section 3125 shall be deemed a separate employer. ******* [Sec.
Page 237 - Section 3121 (d) of the Federal Insurance Contributions Act provides, among other things, that the term ''employee" means any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee. The guides for determining whether, under such rules,
Page 154 - The farmers' cooperatives exempt from taxation to the extent provided in subsection (a) are farmers', fruit growers', or like associations organized and operated on a cooperative basis (A) for the purpose of marketing the products of members or other producers, and turning back to them the proceeds