Internal Revenue BulletinDepartment of the Treasury, Internal Revenue Service, 1959 |
From inside the book
Results 1-5 of 71
Page 17
... purchaser as one earmarked for expenses incurred or to be incurred in his behalf , as for example , for advertising at the national or local level , for demonstration or display of the article , for sales promotion programs , or ...
... purchaser as one earmarked for expenses incurred or to be incurred in his behalf , as for example , for advertising at the national or local level , for demonstration or display of the article , for sales promotion programs , or ...
Page 18
... purchaser , for purposes of section 3443 ( a ) ( 2 ) , the basic consideration is whether the price actually paid by , or charged against , the purchaser has in fact been reduced by subsequent transactions between the parties . In ...
... purchaser , for purposes of section 3443 ( a ) ( 2 ) , the basic consideration is whether the price actually paid by , or charged against , the purchaser has in fact been reduced by subsequent transactions between the parties . In ...
Page 16
... purchaser , provides for installment payments , and gives the seller a lien against the article sold , are considered sales under a chattel mortgage arrangement within the meaning of section 4053 ( a ) ( 4 ) of the Internal Revenue Code ...
... purchaser , provides for installment payments , and gives the seller a lien against the article sold , are considered sales under a chattel mortgage arrangement within the meaning of section 4053 ( a ) ( 4 ) of the Internal Revenue Code ...
Page 17
... Purchaser does by these presents specially mortgage , affect , and hypothecate unto and in favor of X , its successors or assigns , the property herein described and herein sold . Section 4053 ( a ) of the Code provides that if an ...
... Purchaser does by these presents specially mortgage , affect , and hypothecate unto and in favor of X , its successors or assigns , the property herein described and herein sold . Section 4053 ( a ) of the Code provides that if an ...
Page 18
... purchaser into a body frame , is subject to the tax on parts or accessories im- posed by section 4061 ( b ) of the Code . However , under the provisions of section 4220 of the Code ( Sec- tion 4221 ( a ) ( 1 ) as amended by the Excise ...
... purchaser into a body frame , is subject to the tax on parts or accessories im- posed by section 4061 ( b ) of the Code . However , under the provisions of section 4220 of the Code ( Sec- tion 4221 ( a ) ( 1 ) as amended by the Excise ...
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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...