Internal Revenue Bulletin: Cumulative bulletinU.S. Government Printing Office, 1963 A consolidation of all items of a permanent nature published in the weekly Internal revenue bulletin, ISSN 0020-5761, as well as a cumulative list of announcements relating to decisions of the Tax Court. |
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Page 7
... INCOME TAXES CHAPTER 1. - NORMAL TAXES AND SURTAXES SUBCHAPTER A. - DETERMINATION OF TAX LIABILITY PART II - TAX ON ... INCOME 26 CFR 1.37 : Statutory provisions ; retirement income . T.D. 6633 1 TITLE 26 - INTERNAL REVENUE . CHAPTER I ...
... INCOME TAXES CHAPTER 1. - NORMAL TAXES AND SURTAXES SUBCHAPTER A. - DETERMINATION OF TAX LIABILITY PART II - TAX ON ... INCOME 26 CFR 1.37 : Statutory provisions ; retirement income . T.D. 6633 1 TITLE 26 - INTERNAL REVENUE . CHAPTER I ...
Page 16
... INCOME SECTION 75. - DEALERS IN TAX - EXEMPT SECU 26 CFR 1.75 : Statutory provisions ; dealers in tax - exempt securities . ( Also Sections 171 , 1016 ; 1.171 , 1.1016 . ) T. TITLE 26 - INTERNAL REVENUE . - CHAPTER I , SUBCHAPTER A , INCOME ...
... INCOME SECTION 75. - DEALERS IN TAX - EXEMPT SECU 26 CFR 1.75 : Statutory provisions ; dealers in tax - exempt securities . ( Also Sections 171 , 1016 ; 1.171 , 1.1016 . ) T. TITLE 26 - INTERNAL REVENUE . - CHAPTER I , SUBCHAPTER A , INCOME ...
Page 37
... income and no deduction is allowable to him for such amount paid by the bank . See section 1.164-7 of the Income Tax Regulations and section 164 ( e ) ( 2 ) of the Code , respectively . SECTION 165. - LOSSES 26 CFR 1.165–7 : Casualty ...
... income and no deduction is allowable to him for such amount paid by the bank . See section 1.164-7 of the Income Tax Regulations and section 164 ( e ) ( 2 ) of the Code , respectively . SECTION 165. - LOSSES 26 CFR 1.165–7 : Casualty ...
Page 57
... TAX - EXEMPT INCOME 26 CFR 1.265-1 : Expenses relating to tax - exempt income . ( Also Sections 642 , 2053 ; 1.642 ( g ) −1 , 20.2053–3 . ) Rev. Rul . 63-27 The allocation of expenses attributable to exempt and nonexempt income is to ...
... TAX - EXEMPT INCOME 26 CFR 1.265-1 : Expenses relating to tax - exempt income . ( Also Sections 642 , 2053 ; 1.642 ( g ) −1 , 20.2053–3 . ) Rev. Rul . 63-27 The allocation of expenses attributable to exempt and nonexempt income is to ...
Page 72
... income tax purposes . In determining whether an organization should be classified as an association taxable as a corporation , for Federal income tax purposes . for taxable years beginning before January 1 , 1961 , the provisions of ...
... income tax purposes . In determining whether an organization should be classified as an association taxable as a corporation , for Federal income tax purposes . for taxable years beginning before January 1 , 1961 , the provisions of ...
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Popular passages
Page 484 - Secretary or his delegate may distribute, apportion, or allocate gross income, deductions, credits, or allowances between or among such organizations, trades, or businesses, if he determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such organizations, trades, or businesses.
Page 189 - ... Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, and which does not...
Page 101 - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) In accordance with the method of accounting regularly employed in keeping the books of such taxpayer ; but If no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
Page 190 - ... 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 42 - In the case of an employees' trust described in section 401 (a), which is exempt from tax under section 501 (a), if the total distributions payable with respect to any employee are paid to the distributee within 1 taxable year of the distributee on account of the employee's death or other separation from the service, or on account of the death of the employee after his separation from the service, the amount of such distribution, to the extent exceeding the amounts contributed by the employee...
Page 92 - For the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body (including amounts paid for accident or health insurance) , or (B) For transportation primarily for and essential to medical care referred to in subparagraph (A).
Page 40 - Columbia, but only if the contribution or gift is made for exclusively public purposes. (2) A corporation, trust, or community chest, fund, or foundation — (A) created or organized in the United States or in any possession thereof, or under the law of the United States, any State...
Page 139 - ... (2) if under the trust instrument it is Impossible, at any time prior to the satisfaction of all liabilities with respect to employees and their beneficiaries under the trust, for any part of the corpus or income to be (within the taxable year or thereafter...
Page 286 - A of chapter 53 ( relating to machine guns and certain other firearms), on the date prescribed therefor (determined with regard to any extension of time for filing) , unless it is shown that such failure is due to reasonable cause and not due...
Page 152 - ... (4) if the contributions or benefits provided under the plan do not discriminate in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the work of other employees, or highly compensated employees.