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. |
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Page 4
... INCOME TAX : TAXABLE YEARS BEGINNING AFTER DECEMBER 31 , 1953 ( Continued ) Sec . NORMAL TAXES AND SURTAXES ( Continued ) COMPUTATION OF TAXABLE INCOME ( Continued ) ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS ( Continued ) ...
... INCOME TAX : TAXABLE YEARS BEGINNING AFTER DECEMBER 31 , 1953 ( Continued ) Sec . NORMAL TAXES AND SURTAXES ( Continued ) COMPUTATION OF TAXABLE INCOME ( Continued ) ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS ( Continued ) ...
Page 7
... salary expenses . TERMINAL RAILROAD CORPORATIONS AND THEIR SHAREHOLDERS 1.281-1 In general . 1.281-2 Effect of section 281 upon the computation of taxable income . 1.281-3 Definitions . 1.281-4 Taxable years affected . AUTHORITY : Sec ...
... salary expenses . TERMINAL RAILROAD CORPORATIONS AND THEIR SHAREHOLDERS 1.281-1 In general . 1.281-2 Effect of section 281 upon the computation of taxable income . 1.281-3 Definitions . 1.281-4 Taxable years affected . AUTHORITY : Sec ...
Page 8
... taxable year is allowable as a de- duction in computing taxable income , regardless of the method of account- ing employed or when pledged . In ad- dition , contributions by corporations may under certain circumstances be deductible ...
... taxable year is allowable as a de- duction in computing taxable income , regardless of the method of account- ing employed or when pledged . In ad- dition , contributions by corporations may under certain circumstances be deductible ...
Page 24
... income taxes , is more than 90 percent of his taxable income for the year ( or net income , in years gov- erned by the Internal Revenue Code of 1939 ) . In determining the applica- bility of the 10- and 20 - percent limita- tions of ...
... income taxes , is more than 90 percent of his taxable income for the year ( or net income , in years gov- erned by the Internal Revenue Code of 1939 ) . In determining the applica- bility of the 10- and 20 - percent limita- tions of ...
Page 25
... income taxes ( or , if the taxable year begins after December 31 , 1957 , the aggregate tax paid in respect of such taxable year or any preceding taxable year ) exceed 90 percent of their aggregate taxable incomes for the year . ( ii ) ...
... income taxes ( or , if the taxable year begins after December 31 , 1957 , the aggregate tax paid in respect of such taxable year or any preceding taxable year ) exceed 90 percent of their aggregate taxable incomes for the year . ( ii ) ...
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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