Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and Index |
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able acquired adjusted basis allocable allowed amortization amount amounts received annuity apply assets attributable basis beginning beneficiary benefits bond calendar capital carried compensation computed considered contract contributions corporation cost death December deduction depreciation described determined distribution dividends earnings and profits effect election employee ending example exceed excess exchange excludable exempt expenditures expenses extent facility facts filed gain gross income incurred individual interest Internal Revenue Code issued June less limitation liquidation loss means ment method month operating loss otherwise paid paragraph payments percent period portion premium prior provisions purchase reason received reference regulations relating respect retirement rule securities separate shareholder shares spouse Statutory provisions subparagraph taxable taxable income taxpayer term tion trade or business transfer treated trust United
Bagian yang populer
Halaman 232 - 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 368 - 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 300 - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate...
Halaman 167 - If his visual acuity is greater than 20/200 but Is accompanied by a limitation In the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees.
Halaman 395 - If It were not for the fact that the property received In exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or money, then the gain, If any, to the recipient shall be recognized, but In an amount not In excess of the sum of such money and the fair market value of such other property.
Halaman 387 - No gain or loss shall be recognized If a corporation a party to a reorganization exchanges property, in pursuance of the plan of reorganization, solely for stock or securities in another corporation a party to the reorganization.
Halaman 234 - ... 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 485 - The obligations of a State, a Territory, or a possession of the United States, or any political subdivision of any of the foregoing, or of the District of Columbia...
Halaman 380 - If an exchange would be within the provisions of subsection (b) (1), (2), (3), or (5) of this section if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or money...
Halaman 168 - ... central visual acuity of the individual for whom the exemption is claimed did not exceed 20/200 in the better eye with correcting lenses or (ii) such individual's visual acuity was accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees.
Informasi bibliografi
| Judul | Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and Index |
| Kontributor | United States. Office of the Federal Register |
| Penerbit | Division of the Federal Register, the National Archives, 1960 |
| Asli dari | Universitas Michigan |
| Didigitalkan | 24 Mei 2005 |
| Ekspor Kutipan | BiBTeX EndNote RefMan |