Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexDivision of the Federal Register, the National Archives, 1980 Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
From inside the book
Results 1-5 of 100
Page 6
... paid to cooperative housing corporation . 1.216-2 Treatment as property subject to depreciation . 1.217-1 Deduction for moving expenses paid or incurred in taxable years begin- ning before January 1 , 1970 . 1.217-2 Deduction for moving ...
... paid to cooperative housing corporation . 1.216-2 Treatment as property subject to depreciation . 1.217-1 Deduction for moving expenses paid or incurred in taxable years begin- ning before January 1 , 1970 . 1.217-2 Deduction for moving ...
Page 27
... paid for the use of an organi- zation described in section 170 ( c ) ( 2 ) ... expenses necessary for the maintenance of the student during the period will ... paid by the taxpayer during the taxable year which are di- rectly attributable ...
... paid for the use of an organi- zation described in section 170 ( c ) ( 2 ) ... expenses necessary for the maintenance of the student during the period will ... paid by the taxpayer during the taxable year which are di- rectly attributable ...
Page 29
... paid for the maintenance of each child . Neither the excess payments nor ... expenses of maintaining the child . This is considered property received as ... paid on behalf of the child , no amounts paid with respect to such ma ntenance ...
... paid for the maintenance of each child . Neither the excess payments nor ... expenses of maintaining the child . This is considered property received as ... paid on behalf of the child , no amounts paid with respect to such ma ntenance ...
Page 42
... payment of a contribution consist- ing of a future interest in tangible per ... expenses pertain- ing to the contributed property which were incurred in ... paid or incurred whether or not such 42 § 1.170A - 1 Title 26 — Internal Revenue.
... payment of a contribution consist- ing of a future interest in tangible per ... expenses pertain- ing to the contributed property which were incurred in ... paid or incurred whether or not such 42 § 1.170A - 1 Title 26 — Internal Revenue.
Page 43
... paid or incurred whether or not such year is the year of the contribution . Any such costs and expenses which are treated as part of the cost of goods sold for the year of contribution , and any such costs and expenses which are ...
... paid or incurred whether or not such year is the year of the contribution . Any such costs and expenses which are treated as part of the cost of goods sold for the year of contribution , and any such costs and expenses which are ...
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Common terms and phrases
30-percent capital gain activity adjusted basis adjusted gross income affiliated group allocable allowed under section amortization amounts paid apply attributable calendar capital gain property carryback charitable contributions clude common carrier considered cost December 31 deduction allowable deduction under section depreciation described in section determined dividends received duction earnings and profits election under section exceed expenditures expenses paid fair market value filed graph income tax income tax return individual interest Internal Revenue Code January joint return lease limitation matching taxable medical expenses ment moving expenses net operating loss organization paid or incurred paragraph payer payment penses percent period poration portion preferred stock principal place provided in section purposes of section qualify railroad relating residence respect rules section 170 section 213 spect spouse subdivision subpara subparagraph taxable income taxable year ending taxable years beginning taxpayer term terminal tion trade or business