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" In the case of a taxpayer engaged in a trade or business in which both personal services and capital are material income-producing factors... "
Internal Revenue Cumulative Bulletin - Page 524
by United States. Internal Revenue Service - 1981
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The Code of Federal Regulations of the United States of America ..., Book 2

1941 - 1688 pages
...as earned income in the separate return of the other spouse. In the case of a taxpayer engaged in a trade or business In which both personal services and capital are material incomeproducing factors, a reasonable allowance as compensation for the personal services actually rendered by the taxpayer...
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The Code of Federal Regulations of the United States of America ..., Book 2

1940 - 1806 pages
...as earned Income in the separate return of the other spouse. In the case of a taxpayer engaged in a ated group for a period of less than 31 days during the taxable year of the group, It may at Its opt a reasonable allowance as compensation for the personal services actually rendered by the taxpayer...
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The Code of Federal Regulations of the United States of America Having ...

1939 - 1030 pages
...as earned income in the separate return of the other spouse. In the case of a taxpayer engaged hi a trade or business in which both personal services and capital are material income-producing factors, a reasonable allowance as compensation for the personal services •tFor statutory and source citations,...
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The Code of Federal Regulations of the United States of America ..., Book 2

1939 - 1522 pages
...taxpayer as the person responsible for the services performed. In the case of a taxpayer engaged in a trade or business in which both personal services and capital are material Income-producing factors, a reasonable allowance as compensation for the personal services actually rendered by the taxpayer...
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Investigation of Concentration of Economic Power, Issue 20

United States. Temporary National Economic Committee - 1940 - 412 pages
...received as compensation for personal services actually rendered. In the case of a taxpayer engaged in a trade or business in which both personal services and capital are material income-producing factors, a reasonable allowance as compensation for the personal services actually rendered by the taxpayer,...
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Investigation of Concentration of Economic Power: Monograph

United States. Congress. House. Temporary National Economic Committee - 1940 - 1154 pages
...received as compensation for personal services actually rendered. In the case of a taxpayer engaged in a trade or business in which both personal services and capital are material income-producing factors, a reasonable allowance as compensation for the personal services actually rendered by the taxpayer,...
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United States Code, Volume 6

United States - 1965 - 1110 pages
...case of an individual who is an employee within the meaning of paragraph (1) and who is engaged in a trade or business in which both personal services and capital are material income-producing factors and with respect to which the individual actually renders personal services on a fulltime, or substantially...
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United States Code, Volume 2

United States - 1964 - 1098 pages
...the personal services actually rendered. In the case of a taxpayer en§911 Page 1437 {911 gaged in a trade or business In which both personal services and capital are material Income-producing factors, under regulations prescribed by the Secretary or his delegate, a reasonable allowance as compensation...
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Revenue Revision of 1942: Hearings Before the Committee on Ways and Means ...

United States. Congress. House. Committee on Ways and Means - 1942 - 1228 pages
...responsible for the services performed. This mimeograph should not be construed as applying to "any trade or business" in which both personal services...capital are material incomeproducing factors. The provisions of this mimeograph are also applicable to the determination of the earned income credit...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1961 - 636 pages
...as compensation for the personal services actually rendered. In the case of a taxpayer engaged in a trade or business in which both personal services and capital are material income-producing factors, under regulations prescribed by the Secretary or his delegate, a reasonable allowance as compensation...
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