The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1995 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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Common terms and phrases
adjusted basis adjusted current earnings amended amount apply assets attributable book income building calendar capital gains carryback carryover Code computing cost credit allowed credit earned December 31 deduction defined in paragraph depreciation described in paragraph determined electing small business enhanced oil recovery equipment ergy erty estate or trust Federal Federal Acquisition Regulation filed foreign tax credits graph gross income housing credit ceiling income tax Internal Revenue Service items of tax January justment lease lessee LIFO ment minimum tax minimum taxable income mortgage credit certificate operating loss paid or incurred partnership payer percent period placed in service poration portion prop purposes qualified investment qualified rehabilitation recapture relating renewable energy requirements research expenses respect section 38 property shareholder spect subparagraph taken into account tax imposed tax liability tax preference taxable year ending taxable years beginning taxpayer tion trade or business TRASOP treated United unused wages WIN expenses
Popular passages
Page 26 - The denominator of which is that percentage which equals the sum of the normal tax rate and the surtax rate for the taxable year prescribed by section 11.
Page 542 - Architectural and Transportation Barriers Compliance Board Arctic Research Commission Armed Forces Retirement Home Army Department Engineers, Corps of Federal Acquisition Regulation Benefits Review Board Bilingual Education and Minority Languages Affairs, Office of Blind or Severely Disabled, Committee for Purchase From People Who Are Broadcasting Board of Governors Federal Acquisition Regulation Census Bureau Centers for Medicare...
Page 371 - The basis of such section 38 property in the hands of the transferee is determined in whole or in part by reference to the basis of such section 38 property in the hands of the transferor.
Page 85 - ... (B) who is a child of the taxpayer and who (i) has not attained the age of 19 at the close of the calendar year in which the taxable year of the taxpayer begins, or (ii) is a student.
Page 294 - Property used by an organization (other than a cooperative described in section 521) which is exempt from the tax imposed by this chapter...
Page 259 - The date the property is disposed of or otherwise ceases to be section 38 property, (b) The estimated useful life...
Page 528 - VIII Federal Financing Bank (Parts 800—899) IX Federal Housing Finance Board (Parts 900—999) XI Federal Financial Institutions Examination Council (Parts 1100—1199) XIV Farm Credit System Insurance Corporation (Parts 1400—1499) XV Thrift Depositor Protection Oversight Board (Parts...
Page 20 - Such absence will not prevent the taxpayer from being considered as maintaining a household if (i) it is reasonable to assume that the taxpayer or such other person will return to the household, and (ii) the taxpayer continues to maintain such household or a substantially equivalent household in anticipation of such return.
Page 18 - He maintains as his home a household which constitutes for the taxable year the principal place of abode as a member of such household...
Page 25 - The tax imposed by section 11 is payable upon the basis of returns rendered by the corporations liable thereto, except that In some cases a tax is to be paid at the source of the income. See subchapter A (section 6001 and following) , chapter 61 of the Code, and section 1442.