Internal revenue bulletin: Cumulative bulletin, Part 1Dept. of the Treasury, Internal Revenue Service; for sale by the Supt. of Docs., U.S. Govt. Print. Off., 1954 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. |
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Page 47
... deductions for Federal income tax purposes. The second question is whether the pensions paid from the pension fund ... deductions claimed under section 23(a) (1) of the Internal Revenue Code. SEC. 2. PERSONAL AND Ficrmous EXPENSE ...
... deductions for Federal income tax purposes. The second question is whether the pensions paid from the pension fund ... deductions claimed under section 23(a) (1) of the Internal Revenue Code. SEC. 2. PERSONAL AND Ficrmous EXPENSE ...
Page 48
... deductions for business expense and dealing appropriately with instances where personal expenses are claimed as business deductions. In any instance in which the examination of an income tax return reveals that fictitious deductions ...
... deductions for business expense and dealing appropriately with instances where personal expenses are claimed as business deductions. In any instance in which the examination of an income tax return reveals that fictitious deductions ...
Page 177
... deduction in base period. (Also Section 433 (b), Section 40.433 (b) -3 Regulations 130.) For excess-profits tax purposes, the word "deductions" in the term "abnormal deductions" means deductions allowable by section 23 of the Internal ...
... deduction in base period. (Also Section 433 (b), Section 40.433 (b) -3 Regulations 130.) For excess-profits tax purposes, the word "deductions" in the term "abnormal deductions" means deductions allowable by section 23 of the Internal ...
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admissions Advice is requested alcohol amounts paid applicable April assets Belgium bond bottling centum Code provides COLEMAN ANDREWS computing constitute corporation Court credit or refund decedent deductions distilled spirits distribution District Director dividends earnings effect employees estate tax ethyl acetate exchange excise tax exemption Federal income tax filed firearms Form gift tax gross income held hereby amended imposed by section income tax purposes inserting in lieu Internal Revenue Bulletin Internal Revenue Code Internal Revenue Service issued liability liens lieu thereof manufacturer meaning of section ment nonresident alien operated organization partner partnership payment percent person prior provisions of section purchase pursuant received REGULATIONS 118 respect retail Revenue Ruling section 101 sold Stat SUBCHAPTER supra tax imposed tax return taxable taxpayer tion trade or business transaction transfer transportation Treasury Decision trust warehouse wine