The Code of Federal Regulations of the United States of AmericaU.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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adjusted basis adjusted gross income allowed under section amended by T.D. amortization deduction amounts received apply asset attributable beneficiary bond premium calendar capital carryback có có có contributions corporation cost December 31 deduction allowable deduction under section depreciation determined duction election employee erty excess excluded from gross exempt expenditures expenses filed graph included in gross income tax individual Internal Revenue Code January joint return June 30 lease lessee lessor ment method net operating loss operating loss paid or incurred paragraph payer payments percent period placed in service portion preferred stock purchase purposes of section real property tax regulations thereunder relating respect section 38 property section 72 spect spouse standard deduction Stat Statutory provisions subdivision subparagraph subsection taken into account tax imposed taxable income taxable year ending taxable years beginning taxpayer tion trade or business treated weekly rate
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Σελίδα 411 - The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts.
Σελίδα 415 - ... 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...
Σελίδα 386 - In the case of property held in trust the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance with the pertinent provisions of the instrument creating the trust, or, in the absence of such provisions, on the basis of the trust income allocable to each.
Σελίδα 244 - Amounts received as a pension, annuity or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country...
Σελίδα 299 - ... visual acuity is greater than 20/200 but is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees.
Σελίδα 502 - medical care" means amounts paid — (A) 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).
Σελίδα 388 - In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute owner of the property and shall be allowed to the life tenant.
Σελίδα 405 - ... unrelated trade or business" means, in the case of any organization subject to the tax imposed by section 511, any trade or business the conduct of which is not substantially related (aside from the need of such organization for income or funds or the use it makes of the profits derived) to the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the basis for its exemption under section 501...
Σελίδα 48 - Retirement income — (a) General rule. In the case of an Individual who has received earned Income before the beginning §1.37 of the taxable year, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year...
Σελίδα 219 - If such transfer is to the insured, to a partner of the Insured, to a partnership in which the Insured is a partner, or to a corporation in which the Insured Is a shareholder or officer. (b) Employees' death benefits — (1) General rule.