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, 1980 Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
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Common terms and phrases
30-percent capital gain activity adjusted basis adjusted gross income affiliated group allocable allowed under section amortization amounts paid apply attributable calendar capital gain property carryback charitable contributions clude common carrier considered cost December 31 deduction allowable deduction under section depreciation described in section determined dividends received duction earnings and profits election under section exceed expenditures expenses paid fair market value filed graph income tax income tax return individual interest Internal Revenue Code January joint return lease limitation matching taxable medical expenses ment moving expenses net operating loss organization paid or incurred paragraph payer payment penses percent period poration portion preferred stock principal place provided in section purposes of section qualify railroad relating residence respect rules section 170 section 213 spect spouse subdivision subpara subparagraph taxable income taxable year ending taxable years beginning taxpayer term terminal tion trade or business