Technical Amendments to Internal Revenue Code: Hearings Before a Subcommittee of the Committee on Ways and Means, House of Representatives, Eighty-fourth Congress, Second Session on Technical Amendments to the Internal Revenue Code, November 19, 20, 21, 26, and 28, 1956United States. Congress. House. Committee on Ways and Means, United States. Congress. House. Committee on Ways and Means. Subcommittee on Internal Revenue Taxation U.S. Government Printing Office, 1956 - 500 halaman |
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1954 be amended accounting adjusted basis allowed American Bar Association amortization amount annuity apply assets Association propose Bar Association recommend beneficiary bill bonds capital gains carved-out production payment cash Chairman charitable College Commissioner community property contributions corporation cost Court death debentures deceased partner decedent deduction depreciation directed to urge effect eliminate employees enactment estate tax exempt expenses funds Further Resolved gift tax gross income included income tax institutions interest Internal Revenue Code Internal Revenue Service investment lease legislation lessee liability limitation ment MILLS mortgage ordinary income paid partnership percent period permit premium payment test prepaid subscriptions prior problem purchase purposes regulations respect result retirement plans rule salary sale or exchange School section 110 section 452 Section of Taxation situation statement statute subcommittee suggested taxpayer tion transaction transfer Treasury Department unintended benefits unintended hardships University unrealized receivables York
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Halaman 245 - ... stock in trade or other property held primarily for sale nor stocks, bonds, notes, choses in action, certificates of trust or beneficial interest, or other securities or evidences of indebtedness or interest) is exchanged solely for property of a like kind to be held either for productive use in trade or business or for investment.
Halaman 29 - Except as provided in subsections (b) and (c) of this section and section 453 (d) , no gain or loss shall be recognized to a corporation on the distribution, with respect to its stock, of — (1) Its stock (or rights to acquire its stock) , or (2) Property.
Halaman 285 - In the case of the acquisition on or after March 1, 1913, of a combination of depreciable and nondepreciable property for a lump price, as, for example, buildings and land, the capital sum to be replaced Is limited to an amount which bears the same proportion to the lump price as the value of the depreciable property at the time of acquisition bears to the value of the entire property at that time.
Halaman 395 - Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in...
Halaman 47 - An organization operated for the primary purpose of carrying on a trade or business for profit...
Halaman 411 - ... adjusted gross income computed without regard to any net operating loss carryback to the taxable year under section 172.
Halaman 237 - ... as a deduction shall be allowed as a deduction with respect to income of the taxable year which is allocable to its unrelated business income for such year. For purposes of the preceding sentence, the term "unrelated business income...
Halaman 382 - ... affairs, not in regard to speculation but in regard to the permanent disposition of their funds, considering the probable income as well as the probable safety of their capital. Within the limitations of the foregoing standard...
Halaman 246 - No gain or loss shall be recognized If property is transferred to a corporation by one or more persons solely In exchange for stock or securities in such corporation, and Immediately after the exchange such person or persons are in control of the corporation...
Halaman 234 - In the case of a credit, from the date of the overpayment to the due date of the amount against which the credit is taken...