Internal Revenue BulletinDepartment of the Treasury, Internal Revenue Service, 1959 |
From inside the book
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Page 4
... otherwise stated in the ruling or decision , are pub- lished without consideration as to any application of the provi- sions of the Internal Revenue Code of 1939 or other related public laws . II . Part II includes rulings and decisions ...
... otherwise stated in the ruling or decision , are pub- lished without consideration as to any application of the provi- sions of the Internal Revenue Code of 1939 or other related public laws . II . Part II includes rulings and decisions ...
Page 5
... otherwise stated in the ruling or decision , are pub- lished without consideration as to any application of the provi- sions of the Internal Revenue Code of 1939 or other related public laws . II . Part II includes rulings and decisions ...
... otherwise stated in the ruling or decision , are pub- lished without consideration as to any application of the provi- sions of the Internal Revenue Code of 1939 or other related public laws . II . Part II includes rulings and decisions ...
Page 6
... otherwise stated in the rulings or decisions , are published without consideration as to any application of the provisions of the Internal Revenue Code of 1939 or related public laws . SECTION 61. - GROSS INCOME DEFINED 26 CFR 1.61-1 ...
... otherwise stated in the rulings or decisions , are published without consideration as to any application of the provisions of the Internal Revenue Code of 1939 or related public laws . SECTION 61. - GROSS INCOME DEFINED 26 CFR 1.61-1 ...
Page 10
... otherwise generally imposed by any foreign country or by any possession of the United States . The Republic of Cuba , under the provisions of Article III of Chap- ter VI of the Emergency Tax Law of January 29 , 1931 , imposed a tax on ...
... otherwise generally imposed by any foreign country or by any possession of the United States . The Republic of Cuba , under the provisions of Article III of Chap- ter VI of the Emergency Tax Law of January 29 , 1931 , imposed a tax on ...
Page 2
... otherwise indicated , published rulings and procedures apply retroactively . Rulings and statements of pro- cedures relating solely to matters of internal management are not published . However , statements of internal practices and ...
... otherwise indicated , published rulings and procedures apply retroactively . Rulings and statements of pro- cedures relating solely to matters of internal management are not published . However , statements of internal practices and ...
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adjustments ADMINISTRATIVE alcohol amended application bonds carryback certificates of indebtedness claim Commonwealth of Nations computed Court Decisions Cumulative Bulletin December 31 deduction Delegation Orders determined district director dividends election employee Excise Tax Technical Executive Orders extension Federal Register filed Form gift tax gross income imposed by section income tax INDEX-Continued interest Internal Revenue Bulletin Internal Revenue Code Internal Revenue Service Irish convention issued joint return liability manufacturers excise tax ment nonresident officer organization paragraph payment period prescribed prior Procedural Rules Public Laws published purchaser purposes received refund relating respect retailers Revenue Procedures Revenue Rulings rulings and decisions section 481 stamps Statement of Procedural Statutory provisions subparagraph Subpart Tax Conventions tax imposed tax return Tax Technical Changes taxable income taxpayer Technical Changes Act thereof tion transfer Treasury Decisions Treasury Department Orders trust United
Popular passages
Page 42 - partnership" Includes a syndicate, group, pool, Joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which Is not, within the meaning of this title, a trust or estate or a corporation; and the term "partner" Includes • member In such a syndicate, group, pool, joint venture, or organization.
Page 21 - In the case of oil and gas wells the allowance for depletion under section 23 (m) shall be 27 y2 per centum of the gross Income from the property during the taxable year, excluding from such gross income an amount equal to any rents or royalties paid or Incurred by the taxpayer In respect of the property.
Page 34 - ... an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on...
Page 30 - Massachusetts 23— Michigan 24 — Minnesota 25— Mississippi 26— Missouri 27 — Montana 28— Nebraska 29— Nevada 30— New Hampshire 31 — New Jersey 32 — New Mexico 33— New York 34 — North Carolina 35— North Dakota 36— Ohio 37 — Oklahoma 38...
Page 23 - SEC. 6001. Notice or regulations requiring records, statements, and special returns. Every person liable for any tax imposed by this title, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary or his delegate may from time to time prescribe.
Page 15 - Service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order...
Page 20 - If property (as a result of its destruction in whole or in part, theft, seizure, or requisition or condemnation or threat or imminence thereof...
Page 43 - Secretary may by regulations prescribe, and shall include in the return the names and addresses of the individuals who would be entitled to share in the net income if distributed and the amount of the distributive share of each individual. The return shall be sworn to by any one of the partners.
Page 69 - Statutory provisions; extension of time for filing returns. SEC. 6081. Extension of time for filing returns — -(a) General rule. The Secretary or his delegate may grant a reasonable extension of time for filing any return, declaration, statement, or other document required by this title or by regulations. Except in the case of taxpayers who are abroad, no such extension shall be for more than 6 months.
Page 23 - Employee. For purposes of this chapter, the term "employee" means — (1) Any officer of a corporation; or (2) Any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee...