Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexDivision of the Federal Register, the National Archives, 2002 Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
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Page 9
... subparagraph ( 2 ) of this paragraph for reference guides to the appropriate table for taxable years be- ginning on or after January 1 , 1964 , and before January 1 , 1965 , taxable years beginning after December 31 , 1964 , and before ...
... subparagraph ( 2 ) of this paragraph for reference guides to the appropriate table for taxable years be- ginning on or after January 1 , 1964 , and before January 1 , 1965 , taxable years beginning after December 31 , 1964 , and before ...
Page 26
... subparagraph ( 1 ) ( i ) of this paragraph . See section 141 ( d ) and the regulations thereunder for rules relat- ing to the standard deduction in the case of married individuals filing sepa- rate returns . ( 26 §1.4-3 26 CFR Ch . I ...
... subparagraph ( 1 ) ( i ) of this paragraph . See section 141 ( d ) and the regulations thereunder for rules relat- ing to the standard deduction in the case of married individuals filing sepa- rate returns . ( 26 §1.4-3 26 CFR Ch . I ...
Page 45
... subparagraph ( 1 ) or ( 2 ) ) , an expenditure is treated as made on the later of ( i ) the date on which it qualifies as timely ; or ( ii ) the date on which it is paid or incurred by the taxpayer . ( b ) Expenditures in 1977. No ...
... subparagraph ( 1 ) or ( 2 ) ) , an expenditure is treated as made on the later of ( i ) the date on which it qualifies as timely ; or ( ii ) the date on which it is paid or incurred by the taxpayer . ( b ) Expenditures in 1977. No ...
Page 47
... subparagraph may be illustrated by the following ex- ample : Example . A , a calendar year taxpayer , and B , a June 1 fiscal year taxpayer , make en- ergy conservation exenditures of $ 2,000 ( A making expenditures of $ 500 and B ...
... subparagraph may be illustrated by the following ex- ample : Example . A , a calendar year taxpayer , and B , a June 1 fiscal year taxpayer , make en- ergy conservation exenditures of $ 2,000 ( A making expenditures of $ 500 and B ...
Page 48
... subparagraph may be illustrated by the following example : Example . A , B , and C each has a separate principal residence . They agree to finance jointly the construction of a solar collector , each providing one - third of the costs ...
... subparagraph may be illustrated by the following example : Example . A , B , and C each has a separate principal residence . They agree to finance jointly the construction of a solar collector , each providing one - third of the costs ...
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Common terms and phrases
adjusted basis adjusted current earnings amended amount apply assets attributable book income building calendar capital gains carryback carryover Code component computing cost credit allowed credit earned December 31 deduction defined in paragraph depreciation described in paragraph determined electing small business enhanced oil recovery equipment ergy erty estate or trust Federal Federal Acquisition Regulation filed foreign tax credits graph gross income income tax Internal Revenue Service items of tax January justment lease lessee LIFO ment minimum tax mortgage credit certificate operating loss paid or incurred partnership payer percent period placed in service poration portion prop purposes qualified investment qualified rehabilitation qualified research recapture renewable energy requirements research expenses respect section 38 property shareholder Special rule spect subparagraph taken into account tax imposed tax liability tax preference taxable year ending taxable years beginning taxpayer tion trade or business TRASOP treated United unused wages WIN expenses
Popular passages
Page 561 - Advisory Council on Historic Preservation African Development Foundation Federal Acquisition Regulation Agency for International Development, United States Federal Acquisition Regulation Agricultural Marketing Service Agricultural Research Service Agriculture Department Agricultural Marketing Service Agricultural Research Service Animal and Plant Health Inspection Service Chief Financial Officer, Office of Commodity Credit Corporation Cooperative State Research, Education, and Extension Service Economic...
Page 10 - Citizens or residents of the United States liable to tax. In general, all citizens of the United States, wherever resident, and all resident alien individuals are liable to the income taxes imposed by the Code whether the income is received from sources within or without the United States. Pursuant to section 876, a nonresident alien individual who is a bona fide resident of Puerto Rico during the entire taxable year is, except as provided in section 933 with respect to Puerto Rican source income,...
Page 20 - For purposes of subsection (a), the term 'surviving spouse' means a taxpayer — "(A) whose spouse died during either of his two taxable years immediately preceding the taxable year, and "(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent...
Page 557 - X Office of Community Services, Administration for Children and Families, Department of Health and Human Services (Parts 1000—1099) XI National Foundation on the Arts and the Humanities (Parts...
Page 553 - Defense SUBTITLE A— DEPARTMENT OF DEFENSE I Office of the Secretary of Defense (Parts 1—399) V Department of the Army (Parts 400—699...
Page 313 - States during the taxable year by such a corporation or such a citizen, or by a corporation created or organized in, or under the law of, a possession of the United States. Thus, property placed in service after December 31, 1965, which is owned by a domestic corporation not entitled to the benefits of section 931 or 934(b...
Page 545 - Department of Agriculture (Parts 2900—2999) XXX Office of the Chief Financial Officer, Department of Agriculture (Parts 3000—3099) XXXI Office of Environmental Quality, Department of Agriculture (Parts 3100—3199) XXXII Office of Procurement and Property Management, Department of Agriculture (Parts 3200—3299...
Page 404 - Investment for each taxable year shall be apportioned pro rata among the persons who are shareholders of such corporation on the last day of such taxable year; and (2) Any person to whom any...
Page 562 - Corporation for National and Community Service Cost Accounting Standards Board Council on Environmental Quality Court Services and Offender Supervision Agency for the District of Columbia Customs and Border Protection Bureau Defense Contract Audit Agency Defense Department...
Page 423 - For purposes of this section, control means the ownership of stock possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote or at least 80 percent of the total value of shares of all classes of stock of the corporation.