The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1987 The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
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Common terms and phrases
acquisition act of self-dealing adjusted amount apply assets barrels calendar certificate charitable computed corporation credit or refund crude oil dation dealer debt obligations December 31 deduction deposit described in section determined disqualified person election employees Example excess business holdings excise tax exempt purpose fair market value Federal filed floor stocks foreign foun foundation manager foundation's furnished grant graph imposed by section interest Internal Revenue Internal Revenue Code Internal Revenue Service investment January June 30 lease liability loan manufacturer meaning of section ment month Office operator organization partner partnership payment percent poses prior private foundation producer purchaser pursuant put option qualified person qualifying distributions quired received regulations relating scribed sold spect Stat statement stock or debt subdivision subpara subparagraph tax imposed taxable period term tier tion transaction trust vate foundation voting stock windfall profit tax withheld
Popular passages
Page 371 - ... an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on...
Page 85 - If the property was acquired by gift after December 31, 1920, the basis shall be the same as it would be in the hands of the donor or the last preceding owner by whom it was not acquired by gift...
Page 237 - Secretary (except where the deficiency is due to negligence, to intentional disregard of rules and regulations, or to fraud with intent to evade tax...
Page 371 - Which is a religious organization described in section 501 (c) (3); or (2) Which is an educational organization described in section 501(c)(3), if such organization normally maintains a regular faculty and curriculum and normally has a regularly organized body of pupils or students in attendance at the place where its educational activities are regularly carried on...
Page 363 - Secretary, no tax under this title shall be imposed upon any article sold for use as fuel supplies, ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or of any foreign nation, vessels employed in the fisheries or in the whaling business, or actually engaged in foreign trade or trade between the Atlantic and Pacific ports of the United States or between the United States and any of its possessions.
Page 246 - Automobile truck chassis, automobile truck bodies, automobile bus chassis, automobile bus bodies, truck and bus trailer and semitrailer chassis, truck and bus trailer and semitrailer bodies, tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer...
Page 252 - OTHER LAWS APPLICABLE. — All provisions of law, including penalties, applicable with respect to the taxes imposed by section...
Page 88 - For purposes of subparagraph (1) of this paragraph, the transfer of real or personal property by a disqualified person to a private foundation shall be treated as a sale or exchange if the...
Page 92 - Securities listed on the New York Stock Exchange, the American Stock Exchange, or any city or regional exchange in which quotations appear on a daily basis, including foreign securities listed on a recognized foreign, national, or regional exchange; 2.
Page 5 - Upon the construction by the said commission of dams or other works for the detention of debris from hydraulic mines and the issuing of the order provided for by this Act to any individual, company, or corporation to work any mine or mines by hydraulic process. the individual, company, or corporation operating thereunder working any mine or mines by hydraulic process, the debris from which flows into or is in whole or in part restrained by such dams or other works erected by said commission, shall...