Public Law 94-455.94th Congress: Tax Reform Act of 1976U.S. Government Printing Office, 1976 - 415 pages |
Contents
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Common terms and phrases
adjusted basis amended by adding amended by striking amended to read AMENDMENT OF SECTION AMENDMENTS CONFORMING apply to taxable beginning after December capital gain carryback carryover chapter decedent December 31 deduction defined in section described in section disclosure dividends EFFECTIVE DATE.-The amendments election employee end thereof estate investment trust excess excess profits taxes foreign corporation gross income income tax individual inserting in lieu Internal Revenue Code Internal Revenue Service item relating paid or accrued percent period person place it appears purposes qualified read as follows real estate investment real property relating to section REPEAL OF SECTION return information return or return sale or exchange Secretary section 501 shareholders striking out paragraph striking out subsection subchapter subparagraph subpart subsection f table of sections tax imposed taxable income taxable years beginning taxable years ending taxpayer thereof the following tion transfer United United States Code written determination
Popular passages
Page 1566 - The inability to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months.
Page 1845 - When construing and enforcing the provisions of this Act, the act, omission, or failure of any officer, agent, or other person...
Page 1635 - ... it has been established to the satisfaction of the Secretary or his delegate that such exchange is not in pursuance of a plan having as one of its principal purposes the avoidance of Federal income taxes.
Page 1618 - SEC. 1491. Imposition of tax. There is hereby imposed on the transfer of stock or securities by a citizen or resident of the United States, or by a domestic corporation or partnership, or by a trust which is not a foreign trust, to a foreign corporation as paid-in surplus or as a contribution to capital, or to a foreign trust, or to a foreign partnership...
Page 1601 - ... (A) from or to a trust described in section 401 (a) which is exempt from tax under section 501 (a...
Page 1932 - common trust fund" means a fund maintained by a bank (as defined in section 104) — (1) exclusively for the collective investment and reinvestment of moneys contributed thereto by the bank in its capacity as a trustee, executor, administrator, or guardian...
Page 1925 - ... of determining gain from a sale or exchange, in whole or in part by reference to the basis of such property in the hands of a taxpayer described in subparagraph (A) or (B...
Page 1636 - ... 10 percent or more of the total combined voting power of all classes of stock entitled to vote of such...
Page 1836 - Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1954.
Page 1844 - Provide that the delivery of cotton under the contract shall not be effected by means of "set-off" or "ring" settlement, but only by the actual transfer of the specified cotton mentioned in the contract. The provisions of the first, third, and fourth subdivisions of this section shall be deemed fully incorporated into any such contract if there be written or printed thereon, or on the document or memorandum evidencing the same, at or prior to the time the same is entered into, the words "Subject...