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 149
... meaning of section 105(a) of the Internal Revenue Code. Advice is requested whether a plan established by an employer which provides his employees only such benefits as are afforded through the purchase of ordinary life insurance ...
... meaning of section 105(a) of the Internal Revenue Code. Advice is requested whether a plan established by an employer which provides his employees only such benefits as are afforded through the purchase of ordinary life insurance ...
Page 155
... meaning of section 201 of the Internal Revenue Code for the taxable year in •which the transactions are consummated, such transactions will not result in the receipt of taxable income by A or its remaining stockholders, except insofar ...
... meaning of section 201 of the Internal Revenue Code for the taxable year in •which the transactions are consummated, such transactions will not result in the receipt of taxable income by A or its remaining stockholders, except insofar ...
Page 168
... Section 474, Section 40.474-1.) Taxpayer is not an acquiring corporation within the meaning of section 461(a)(1)(D) of the Internal Revenue Code, since it did not acquire substantially all the properties of the sole proprietorship in ...
... Section 474, Section 40.474-1.) Taxpayer is not an acquiring corporation within the meaning of section 461(a)(1)(D) of the Internal Revenue Code, since it did not acquire substantially all the properties of the sole proprietorship in ...
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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