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. |
From inside the book
Results 1-3 of 90
Page 57
... deduction is allowable unless the cigarette tax is attributable to a trade or business carried on by him. If the tax is attributable to a trade or business carried on by the individual, the amount of the tax is deductible from gross income ...
... deduction is allowable unless the cigarette tax is attributable to a trade or business carried on by him. If the tax is attributable to a trade or business carried on by the individual, the amount of the tax is deductible from gross income ...
Page 156
... income tax purposes, as a resident alien during the period of such residence. REGULATIONS 118, SECTION 39.211-7 : Taxation Rev. Rul. 54-53 of nonresident alien individuals. (Also Section 143, Section 39.143-2.) An individual who is not ...
... income tax purposes, as a resident alien during the period of such residence. REGULATIONS 118, SECTION 39.211-7 : Taxation Rev. Rul. 54-53 of nonresident alien individuals. (Also Section 143, Section 39.143-2.) An individual who is not ...
Page 170
... income tax purposes. In the instant case the partnerships under consideration operate in Louisiana and Texas. In Louisiana and in Texas in some circumstances husband and wife partnerships are not recognized for many purposes. See for ...
... income tax purposes. In the instant case the partnerships under consideration operate in Louisiana and Texas. In Louisiana and in Texas in some circumstances husband and wife partnerships are not recognized for many purposes. See for ...
Other editions - View all
Common terms and phrases
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