Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexDivision of the Federal Register, the National Archives, 1968 |
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Common terms and phrases
៩៩៩ ៩៩៩៩ ៩៩៩៩៩ adjusted basis adjusted gross income affiliated group amended by T.D. amounts received annuity starting date apply asset attributable beneficiary benefits calendar carryback ceived cluded có có có Code computed contributions corporation credit allowed credit earned death December 31 depreciation described in section determined dividends employee erty estate or trust excluded from gross exempt expected return filed graph group-term life insurance includible in gross income tax individual interest Internal Revenue Code January joint return June 30 leased lessee lessor ment option paragraph partnership payable payments percent period person placed in service portion premiums purchase purposes of section qualified investment regulations thereunder respect section 38 property section 72 spect standard deduction Statutory provisions subdivision subparagraph subsection taken into account tax imposed taxable income taxable year 1962 taxable years beginning taxpayer term life insurance trade or business treated unused credit
Popular passages
Page 449 - 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.
Page 454 - ... 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...
Page 426 - In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute owner of the property and shall be allowed to the life tenant.
Page 487 - DEDUCTIONS OF TAXPAYERS OTHER THAN CORPORATIONS. In the case of a taxpayer other than a corporation, the deductions allowable by this chapter which are not attributable to a taxpayer's trade or business shall be allowed only to the extent of the amount of the gross income not derived from such trade or business.
Page 258 - If the final transfer is to the Insured, to a partner of the insured, to a partnership in which the insured is a partner, or to a corporation in which the insured is a shareholder or officer...
Page 313 - Any amount received — (A) As a scholarship at an educational Institution (as defined In section 151 (e) (4) ), or (B) As a fellowship grant, Including the value of contributed services and accommodations; and (2) Any amount received to cover expenses for— (A) Travel, (B) Research, (C) Clerical help, or (D) Equipment. which are Incident to such a scholarship or to a fellowship grant, but only to the extent that the amount Is so expended by the recipient.
Page 343 - Rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or In which he has no equity.
Page 144 - farm " embraces the farm in the ordinarily accepted sense, and includes stock, dairy, poultry, fruit, and truck farms; also plantations, ranches, and all land used for farming operations. All individuals, partnerships, or corporations that cultivate, operate, or manage farms for gain or profit, either as. owners or tenants, are designated as farmers.
Page 337 - ... 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.
Page 445 - Its members, or any corporation chartered solely for burial purposes as a cemetery corporation and not permitted by its charter to engage in any business not necessarily incident to that purpose...