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 adjusted basis allowed American Bar Association amortization amount annuity apply assets beneficiary bill bonds capital gains carryback cash Chairman charitable church College Commissioner committee community property Congress contributions corporation cost Court death debentures deduction depreciation distribution dividends effect eliminate employee enactment estate tax exempt funds Further Resolved gift tax gross income included income tax income-tax institutions interest Internal Revenue Code Internal Revenue Service investment lease legislation lessee lessor liability limitation liquidation MAGOVERN ment MILLS mortgage ordinary income organization partner partnership percent period permitted premium payment test prepaid prior problem proposed provisions purchase purposes railroads received recommendation regulations respect result retirement plans rule salary sale or exchange School section 110 section 452 Section of Taxation situation statement statute subcommittee subscription suggested taxable income taxpayer tion transaction transfer Treasury Department trust unintended benefits unintended hardships York
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Halaman 243 - No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including 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 219 - This section shall not apply to property which constitutes a right to receive an item of income in respect of a decedent under section 691.
Halaman 27 - 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 45 - An organization operated for the primary purpose of carrying on a trade or business for profit...
Halaman 247 - Claim for credit or refund of an overpayment of any tax imposed by this title in respect of which tax the taxpayer is required to file a return shall be filed by the taxpayer within 3 years from the time the return was filed or 2 years from the time the tax was paid...
Halaman 215 - Division of a partnership. In the case of a division of a partnership into two or more partnerships, the resulting partnerships (other than any resulting partnership the members of which had an interest of 50 percent or less in the capital and profits of the prior partnership) shall, for purposes of this section, be considered a continuation of the prior partnership.
Halaman 173 - However, where the gratuitous transfer in question is made by or to the insured, a partner of the insured, a partnership in which the insured is a partner, or a corporation in which the insured is a shareholder or officer...
Halaman 232 - 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...
Halaman 235 - ... 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 411 - ... (iii) a hospital referred to in section 503 (b) (5) , shall be allowed to the extent that the aggregate of such contributions does not exceed 10 percent of the taxpayer's adjusted gross income computed without regard to any net operating loss carryback to the taxable year under section 172.