Internal Revenue Cumulative Bulletin

Front Cover
Department of the Treasury, Internal Revenue Service, 1976
 

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Contents

Repealed 1901a2 1901d
1546
Certain partnership provisions 23
1547
Maximum tax 30
1554
Revision of tax tables for individuals 34
1558
39a1 1906b8 1906d
1559
Changes in exclusions for sick pay and certain military etc
1566
Deductions for attending foreign conventions 48
1572
Extension of 100000 limitation on used property for 4
1580
46a5 46a4 Red 802a 802c
1581
Investment credit in the case of movie and television films 67
1596
Small fishing vessel construction reserves 82
1606
Income tax treatment of nonresident alien individuals
1612
Interest charge on accumulation distributions from foreign
1617
Recapture of foreign losses 100
1624
Foreign oil and gas extraction income 106
1630
306a1A 1901b3J 1901d
1632
New 1901a10 1901d
1633
Contiguous country branches of domestic life insurance
1639
Western Hemisphere trade corporations 123
1647
Determinations as to participation in or cooperation with
1649
Foreign bribes 129
1653
Effective dates 130
1654
TITLE XIAMENDMENTS AFFECTING DISC
1655
Public inspection of written determinations by Internal Revenue Service 136
1660
Confidentiality and disclosure of returns and return infor
1667
Confidentiality and disclosure of returns and return infor
1670
Income tax return preparers 164
1688
Repealed 1901a14 1901d
1693
Jeopardy and termination assessments 171
1695
Administrative summons 175
1699
Assessments in case of mathematical or clerical errors 179
1703
Withholding 180
1704
Stateconducted lotteries 185
1709
Joint committee refund cases 187
1711
Abatement of interest on errors when return is prepared for taxpayer by the Internal Revenue Service 188
1712
TITLE XIIITAX EXEMPT ORGANIZATIONS Sec 1301 Disposition of private foundation property under transition rules of Tax Reform Act of 19...
1713
Minimum distribution amount for private foundations 191
1715
Unrelated trade or business income of trade shows State
1716
Declaratory judgments with respect to section 501c3
1717
Lobbying by public charities 196
1720
Imputed interest 205
1729
Clinical services of cooperative hospitals 206
1730
Increase in holding period required for capital gain or loss
1731
Retirement savings for certain married individuals 210
1737
Amendments of subtitle D miscellaneous excise taxes 286
1818
Amendments of subtitle F procedure and administration 300
1824
Amendments of subtitle G the Joint Committee on Inter nal Revenue Taxation 811
1835
Subtitle BAmendments of Code Provisions With Limited Current
1836
104a4 1901a18A 1901d
1842
TITLE XXESTATE AND GIFT TAXES
1846
Increase in limitations on marital deductions fractional
1854
Valuation for purposes of the Federal estate tax of certain real property devoted to farming or closely held busi
1856
Extension of time for payment of estate tax 838
1862
Carryover basis 848
1872
Certain generationskipping transfers 355
1879
Orphans exclusion 866
1890
Administrative changes 367
1891
Miscellaneous provisions 369
1893
Credit against certain estate taxes 878
1897
Treatment of certain disaster payments 376
1900
Tax treatment of certain 1972 disaster losses 876
1901
Taxexempt bonds for student loans 378
1902
Work incentive program expenses 379
1903
Repeal of excise tax on lightduty truck parts 380
1904
Franchise transfers 881
1905
Amendments to rules relating to limitation on percentage depletion in case of oil and gas wells transfers of oil and gas property within the same contr...
1907
Implementation of FederalState Tax Collection Act of 1972 386
1910
Cancellation of certain student loans 387
1911
Application of section 6013e of the Internal Revenue
1912
Prohibition of discriminatory State taxes on production and consumption of electricity 390
1914
High income taxpayer reports 391
1915
High income taxpayer reports 391
1916
Amendment to Supplemental Security Income program __ 396
1920
Tax treatment of large cigars 397
1921
Treatment of gain from sales or exchanges between related parties 398
1922
Contributions of certain Government publications 401
1925
Prepaid legal expenses 402
1926
Special rule for certain charitable contributions of inven tory and other property 404
1928
Tax treatment of the grantor of options of stock securities and commodities 405
1929
Common trust fund treatment of certain custodial accounts 408
1932
170g Repealed 190la28Ai 1901d
i
Foreign trusts having one or more United States benefici
vi
TITLE XIVCAPITAL GAINS
viii
105e2 1901c2 1901d
2
116a 1901a20 1901d
20
170h 1901a28C 1901d
28
Involuntary conversions of real property 408
113

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Page 1781 - ... at least 80 percent of the total combined voting power of all classes of stock entitled to vote, and at least 80 percent of the total number of shares of all other classes of stock (except nonvoting stock which is limited and preferred as to dividends...
Page 71 - ... before the Ways and Means Committee of the House and the Finance Committee of the Senate, the amendment was not adopted.
Page 1562 - For purposes of this subsection, an individual is permanently and totally disabled if he is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months.
Page 1841 - When construing and enforcing the provisions of this Act, the act, omission, or failure of any official, agent, or other person acting for or employed by any association, partnership, or corporation within the scope of his employment or office, shall, in every case, also be deemed the act, omission, or failure of such association, partnership, or corporation as well as that of the person.
Page 1562 - Gross Income does not Include amounts referred to In subsection (a) If such amounts constitute wages or payments In lieu of wages for a period during which the employee Is absent from work on account of personal Injuries or sickness; but this subsection shall not apply to the extent that such amounts exceed a weekly rate of $100.
Page 1616 - The amount of the credit taken under this section shall be subject to each of the following limitations : (1) The amount of the credit in respect of the tax paid or accrued to any country shall not exceed the same proportion of the tax against which such credit is taken, which the taxpayer's net income from sources within such country bears to his entire net income for the same taxable year...
Page 1758 - Their successors shall be appointed each for a term of five years from the date of the expiration of the term for which his predecessor was appointed, except that any person appointed to fill a vacancy occurring...
Page 1614 - SEC. 1491. Imposition of tax. There is hereby imposed on the transfer of stock or securities by a citizen or resident of the United States, or by a domestic corporation or partnership, or by a trust which is not a foreign trust, to a foreign corporation as paid-in surplus or as a contribution to capital, or to a foreign trust, or to a foreign partnership...
Page 1630 - Secretary or his delegate that such exchange is not in pursuance of a plan having as one of its principal purposes the avoidance of Federal income taxes.
Page 1681 - ... tax laws, including classifications of taxpayers and of income, the amounts allowed as deductions, exemptions, and credits, and any other facts deemed pertinent and valuable.

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