Internal Revenue BulletinDepartment of the Treasury, Internal Revenue Service, 1959 |
From inside the book
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Page 5
... regulations . The In- ternal Revenue Service will announce in the Internal Revenue Bulle- tin the issuance of tentative or proposed regulations relating to internal revenue matters which have been published in the Federal Register with ...
... regulations . The In- ternal Revenue Service will announce in the Internal Revenue Bulle- tin the issuance of tentative or proposed regulations relating to internal revenue matters which have been published in the Federal Register with ...
Page 19
... Regulations 46 , 1940 Edition ( Part 316 of this chapter ) ) . § 330.1-3 APPLICATION OF REGULATIONS ( a ) In general . - Except as provided in paragraph ( b ) of this section , the regulations in this part shall be applicable in respect ...
... Regulations 46 , 1940 Edition ( Part 316 of this chapter ) ) . § 330.1-3 APPLICATION OF REGULATIONS ( a ) In general . - Except as provided in paragraph ( b ) of this section , the regulations in this part shall be applicable in respect ...
Page 19
... Regulations under sections 4286 and 4287 of the Internal Revenue Code of 1954 , as amended , relating to the tax on the use of safe deposit boxes . DEPARTMENT OF THE TREASURY , OFFICE OF COMMISSIONER OF INTERNAL REVENUE , Washington 25 ...
... Regulations under sections 4286 and 4287 of the Internal Revenue Code of 1954 , as amended , relating to the tax on the use of safe deposit boxes . DEPARTMENT OF THE TREASURY , OFFICE OF COMMISSIONER OF INTERNAL REVENUE , Washington 25 ...
Page 27
... Regulations 44 ( 26 CFR ( 1939 ) Part 314 ) and § 316.24 of Regulation 46 ( 26 CFR ( 1939 ) Part 316 ) , as pre ... Regulations 44 ( 26 CFR ( 1939 ) Part 314 ) and 316.25 of Regulations 46 ( 26 CFR ( 1939 ) Part 316 ) . For requirements ...
... Regulations 44 ( 26 CFR ( 1939 ) Part 314 ) and § 316.24 of Regulation 46 ( 26 CFR ( 1939 ) Part 316 ) , as pre ... Regulations 44 ( 26 CFR ( 1939 ) Part 314 ) and 316.25 of Regulations 46 ( 26 CFR ( 1939 ) Part 316 ) . For requirements ...
Page 38
... regulations . - The regulations in this section supplement and modify provisions of existing regulations relating to the reporting and payment of the tax imposed by section 4231 ( 6 ) of the Code , and have application to the tax ...
... regulations . - The regulations in this section supplement and modify provisions of existing regulations relating to the reporting and payment of the tax imposed by section 4231 ( 6 ) of the Code , and have application to the tax ...
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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...