The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 2003 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 absorption ratio acquired activities adjusted basis adjusted gross income allocable allowed under section amortizable amortization amounts paid apply assets capital gain property carryback charitable contributions cluding contributed property corporation December 31 deduction allowable deduction under section depreciation described in paragraph described in section determined dividends duction erty expenditures fair market value farming filed gible graph income tax interest Internal Revenue Code inventory January lease LIFO limitation ment method of accounting operating loss organization paid or incurred partner partnership payer payment penses percent person poration portion preferred stock production prop purchase purposes of section pursuant qualified real property regulations thereunder resale respect riod section 197 intangible section 263A costs spect spouse subdivision subpara subparagraph taken into account taxable income taxable years beginning taxpayer tion trade or business transaction treated as paid tribution unit
Popularne fragmenty
Strona 257 - 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...
Strona 46 - 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 sell and both having reasonable knowledge of relevant facts.
Strona 84 - ... 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...
Strona 542 - ... interest on indebtedness incurred or continued to purchase or carry obligations the interest on which is wholly exempt from taxation under chapter 1 of the Code.
Strona 428 - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate; (3) Any amount expended in restoring property or in making good the exhaustion thereof for which an allowance is or has been made...
Strona 85 - ... which is an agency or instrumentality of a State or political subdivision thereof, or which is owned or operated by a State or political subdivision thereof...
Strona 101 - ... 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...
Strona 66 - Future interests" is a legal term, and includes reversions, remainders, and other interests or estates, whether vested or contingent, and whether or not supported by a particular interest or estate, which are limited to commence in use, possession, or enjoyment at some future date or time.
Strona 289 - trade-mark" includes any word, name, symbol, or device or any combination thereof adopted and used by a manufacturer or merchant to identify his goods and distinguish them from those manufactured or sold by others.
Strona 194 - Its revenue from regulated rates from transportation services described in subdivision (i) of this subparagraph and its revenue derived from unregulated rates are derived from its operation of a single interconnected and coordinated system or from the operation of more than one such system, and (b) The unregulated rates have been and are substantially as favorable to users and consumers as are the regulated rates, transportation, which is not included in subparagraph (1) of this paragraph, from which...