Your Federal Income Tax for Individuals

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Page 70 - 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...
Page 88 - ... shall be considered as though it were a gain or loss, as the case may be, on the sale of such timber.
Page 3 - Under penalties of perjury. I declare that I have examIned this return. InClUdIng accompanying schedules and statements. and to the best of my knowledge and belief. it is true, correct, and complete.
Page 71 - Stock owned, directly or indirectly, by or for a corporation, partnership, estate, or trust shall be considered as being owned proportionately by or for its shareholders, partners, or beneficiaries...
Page 84 - A corporation of which 25% or more in value of the outstanding stock is owned, directly or indirectly, by or for you.
Page 26 - Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals...
Page 132 - Generally, services are considered rendered to the occupant if they are primarily for his convenience and are other than those usually or customarily rendered in connection with the rental of rooms or other space for occupancy only. The supplying of maid service, for example, constitutes such...
Page 27 - The United States or an instrumentality or agency thereof, or a State, a territory, or a possession of the United States, or any political subdivision thereof, or the District of Columbia...
Page 132 - In the case of a member of a religious order who has not taken a vow of poverty...
Page 92 - Unharvested crop. In the case of an unharvested crop on land used in the trade or business and held for more than 6 months, if the crop and the land are sold or exchanged (or compulsorily or involuntarily converted) at the same time and to the same person, the crop shall be considered as "property used in the trade or business.

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