The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1998 The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
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absorption ratio acquired acquisition activity adjusted basis adjusted gross income affiliated group allocable allowed under section amortization amounts paid apply automobile calendar capital gain property carryback charitable contributions cluding contributed property corporation December 31 deduction allowable deduction under section defined depreciation described in paragraph described in section determined dividends duction earnings and profits employee erty expendi expenditures fair market value farming filed following examples graph interest Internal Revenue Code inventory January lease LIFO limitation ment method of accounting organization paid or incurred payer payment penditures penses percent placed in service poration portion preferred stock production prop purposes of section qualified real property regulations thereunder relating resale respect section 179 section 263A costs spect spouse subdivision subpara subparagraph taken into account taxable income taxable years beginning taxpayer term tion trade or business tribution unit
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Halaman 384 - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate; (3) Any amount expended in restoring property or in making good the exhaustion thereof for which an allowance is or has been made...
Halaman 78 - ... 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...
Halaman 16 - ... during the calendar year in which the contribution is made such organization is committed to spend such contributions for such research before January 1 of the fifth calendar year which begins after the date such contribution is made...
Halaman 79 - ... which is an agency or instrumentality of a State or political subdivision thereof, or which is owned or operated by a State or political subdivision thereof...
Halaman 213 - ... shall be substituted for the phrase 'more than 50 percent' each place it appears in such subsection.
Halaman 11 - Future interests" is a legal term, and includes reversions, remainders, and other interests or estates, whether vested or contingent, and whether or not supported by a particular interest or estate, which are limited to commence in use, possession, or enjoyment at some future date or time.
Halaman 354 - In the Internal revenue district In which is located the principal place of business...
Halaman 188 - Its revenue from regulated rates from transportation services described in subdivision (i) of this subparagraph and its revenue derived from unregulated rates are derived from its operation of a single interconnected and coordinated system or from the operation of more than one such system, and (b) The unregulated rates have been and are substantially as favorable to users and consumers as are the regulated rates...
Halaman 9 - The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts.
Halaman 377 - ... if the rates for such furnishing or sale, as the case may be, have been established or approved by a State or political subdivision thereof, or by an agency or instrumentality of the United States or by a public service or public utility commission or other similar body of the District of Columbia or of any State or political subdivision thereof.