| United States. Congress. House. Committee on the District of Columbia - 1972 - 62 pages
...for Federal tax purposes, in order to conform to the requirements of section 508 (e) of the Federal Internal Revenue Code, as amended by the Tax Reform Act of 1969. This is accomplished by amending Title 21 of the DC Code to add a new chapter relating to charitable... | |
| United States. Congress. Senate. Committee on Foreign Relations - 1975 - 20 pages
...convention is similar to that contained in the conventions with Trinidad and Tobago, Belgium and Norway, and to that provided in the Internal Revenue Code...mines, oil and gas wells, and other natural deposits. In practical operation, however, the applicability of the provision usually will be similarly restricted.... | |
| United States. Congress. Senate. Committee on Foreign Relations - 1975 - 16 pages
...convention is similar to that contained in the conventions with Trinidad and Tobago. Belgium, and Norway and to that provided in the Internal Revenue Code (as amended by the Tax Eeform Act of 1969) , except that under the Code the continental shelf definitions apply only with... | |
| United States. Tax Court - 1983 - 1250 pages
...principal of the trust estate in order to comply with section 4942 or with any other provisions of the Internal Revenue Code, as amended by the Tax Reform Act of 1969. On August 15, 1974, following the issuance of section 53.4942(a)-2(e), Foundation Excise Tax Regs.,... | |
| United States. Tax Court - 1993 - 712 pages
...chapter (including sections 861(a)(3) and 862(a)(3) in the case of the performance of personal services) with respect to mines, oil and gas wells, and other natural deposits — (1) the term "United States" when used in a geographical sense includes the seabed and subsoil... | |
| CCH Tax Law Editors - 2008 - 2276 pages
...861(a)(3), 862(a)(3), 1441, 3402, or other provisions dealing with the performance of personal services), with respect to mines, oil and gas wells, and other natural deposits — (1) United States and possession of the United States. — The terms "United States" and "possession... | |
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