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 52
... business. This means that there must be a direct connection between the expenditure and the carrying on of the trade or business of the taxpayer or of his employer. Moreover, such an expenditure must be necessary or appropriate to the ...
... business. This means that there must be a direct connection between the expenditure and the carrying on of the trade or business of the taxpayer or of his employer. Moreover, such an expenditure must be necessary or appropriate to the ...
Page 124
... TRADE OR BUSINESS REGULATIONS 118, SECTION 39.1l7(j)-l : Gains Rev. Rul. 54-229 and losses from involuntary conversions and from the sale or exchange of certain property used in the trade or business. Gain from the sale of automobiles ...
... TRADE OR BUSINESS REGULATIONS 118, SECTION 39.1l7(j)-l : Gains Rev. Rul. 54-229 and losses from involuntary conversions and from the sale or exchange of certain property used in the trade or business. Gain from the sale of automobiles ...
Page 174
... Trade or Rev. Rul. 54-223 business. Remuneration for services performed by a member of a partnership as an employee of another organization constitutes wases paid to him, no part of which may be considered as gross income derived from a ...
... Trade or Rev. Rul. 54-223 business. Remuneration for services performed by a member of a partnership as an employee of another organization constitutes wases paid to him, no part of which may be considered as gross income derived from a ...
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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