The Code of Federal Regulations of the United States of America

Front Cover
U.S. Government Printing Office, 1966
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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Page 370 - Department of the Army VI Department of the Navy VII Department of the Air Force SUBTITLE B Other Regulations Relating to National Defense XII Defense Supply Agency XIII Bureau of Mines, Department of the Interior XIV The Renegotiation Board XVI Selective Service System XVII Office of Emergency...
Page 378 - Agencies (Fishing and Whaling) Interstate Commerce Commission Transport Mobilization Staff Justice Department Alien Property, Office of Federal Claims Collection Standards Federal Prison Industries Immigration and Naturalization Service Labor Department Employees' Compensation, Bureau of Employees...
Page 15 - ... (3) a copyright, a literary, musical, or artistic composition, or similar property, held by (A) a taxpayer whose personal efforts created such property, or (B) a taxpayer in whose hands the basis of such property is determined, for the purpose of determining gain from a sale or exchange, in whole or in part by reference to the basis of such property in the hands of the person whose personal efforts created such property...
Page 18 - In determining the period for which the taxpayer has held property however acquired there shall be included the period for which such property was held by any other person, if under the provisions of section...
Page 259 - ... qualifying shares) of a corporation organized under the laws of a contiguous foreign country and maintained solely for the purpose of complying with the laws of such country as to title and operation of property, such foreign corporation may. at the option of the domestic corporation, be treated for the purpose of this title as a domestic corporation.
Page 22 - If, during the taxable year, the recognized gains on sales or exchanges of property used in the trade or business, plus the recognized gains from the compulsory or involuntary conversion (as a result of destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation or the threat or imminence thereof...
Page 313 - Stock possessing at least 80 percent of the voting power of all classes of stock and at least 80 percent of each class of the nonvoting stock of each of the...
Page 198 - net earnings from self-employment" means the gross income derived by an individual from any trade or business carried on by such individual, less the deductions allowed by this subtitle...
Page 257 - RETURNS. (a) PRIVILEGE TO FILE CONSOLIDATED RETURNS. An affiliated group of corporations shall, subject to the provisions of this section, have the privilege of making a consolidated return for the taxable year In lieu of separate returns. The making of a consolidated return shall be upon the condition that all corporations which at any time during the taxable year have been members of the affiliated group consent to all the consolidated return regulations prescribed under subsection (b) prior...
Page 378 - Mines, Bureau of Monetary Offices, Treasury Department Narcotics, Bureau of National Aeronautics and Space Administration Federal Procurement Regulations System National Bureau of Standards National Labor Relations Board National Mediation Board National Park Service National Railroad Adjustment Board National Science Foundation National Shipping Authority National Zoological Park Navy Department Oil Import Administration Oil Import Appeals Board Panama Canal, Canal Zone regulations Patent Office...

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