The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1990 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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30-percent capital gain activity adjusted basis adjusted gross income affiliated group allocated allowed under section amortization amounts paid apply attributable automobile calendar capital gain property carryback charitable contribution charitable organization cluding computed contributed property corporation costs December 31 deduction allowable deduction under section depreciation described in paragraph described in section determined dividends duction earnings and profits election under section employee Example expenditures facility fair market value filed graph income tax income tax return individual interest inventory January joint return lease LIFO limitation ment method of accounting operating loss ordinary income organization paid or incurred payer payment penses percent period person portion preferred stock purposes of section qualified railroad regulations thereunder relating respect section 179 spect spouse subdivision subpara subparagraph substantial taxable income taxable years beginning taxpayer term terminal tion trade or business treated as paid