Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and Index

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Division of the Federal Register, the National Archives, 1999
Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries.

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Page 401 - ... 50 percent of the total value of the shares of all classes of stock of another corporation, then such person (or persons) shall be treated as in control of such other corporation.
Page 17 - 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...
Page 303 - Such term includes only property with respect to which depreciation (or amortization in lieu of depreciation) is allowable and having a useful life (determined as of the time such property is placed in service) of 4 years or more. (2) Property used outside the United States — (A) In general. Except as provided in subparagraph (B) , the term "section 38 property...
Page 542 - Civil Rights, Commission on Civil Rights, Office for Coast Guard Coast Guard (Great Lakes Pilotage) Commerce Department Census Bureau Economic Affairs, Under Secretary Economic Analysis, Bureau of Economic Development Administration Emergency Management and Assistance...
Page 524 - National Aeronautics and Space Administration (Part 6901) LX United States Postal Service (Part 7001) LXI National Labor Relations Board (Part 7101...
Page 527 - IX Federal Housing Finance Board (Parts 900—999) XI Federal Financial Institutions Examination Council (Parts 1100—1199) XIV Farm Credit System Insurance Corporation (Parts...
Page 159 - ... can reasonably be expected to result in more than an insignificant increase in the amount of crude oil that ultimately will be recovered.
Page 24 - The tax imposed by section 11 is payable upon the basis of returns rendered by the corporations liable thereto, except that in some cases a tax is to be paid at the source of the income. See Subchapter A (section 6001 and following), chapter 61 of the Code, and section 1442.
Page 19 - Such absence will not prevent the taxpayer from being considered as maintaining a household if (i) it is reasonable to assume that the taxpayer or such other person will return to the household, and (ii) the taxpayer continues to maintain such household or a substantially equivalent household in anticipation of such return.
Page 9 - See part IV (section 31 and following), subchapter A, chapter 1 of the Code. In general. the tax is payable upon the basis of returns rendered by persons liable therefor (subchapter A (sections 6001 and following), chapter 61 of the Code) or at the source of the income by withholding. For the computation of tax in the case of a joint return of a husband and wife, or a return of a surviving spouse, for taxable years beginning before January 1, 1971, see section 2. The computation of tax in such a...

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