Internal Revenue Cumulative BulletinDepartment of the Treasury, Internal Revenue Service, 1979 |
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addition allocated amended apply assets Bahrain basis benefit capital gain Commissioner computing corporation cost Court decedent decedent's December 31 deduction determined distribution dividends earned income earned income credit election employee excise tax exemption expenses federal income tax Federal Register filed film final regulations foreign Form W-2 fund gift tax gross income Income Tax Regulations individual interest Internal Revenue Code Internal Revenue Service inventory issued itemized deductions January lations LAW AND ANALYSIS liability LIFO meaning of section ment method of accounting Office paragraph participations partnership payment percent period person Proc purchase pursuant received regu relating resident respect Revenue Ruling rules securities shareholders spect spouse Subchapter subparagraph tax imposed tax return taxable income taxable years beginning taxpayer term tion trade or business transferred TRASOP Treasury decision trust United vides wages
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第 413 頁 - If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, additional amount, addition to tax, or assessable penalty, together with any costs that may accrue in addition thereto) shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person.
第 171 頁 - ... upon such basis as the Commissioner, with the approval of the Secretary, may prescribe as conforming as nearly as may be to the best accounting practice in the trade or business and as most clearly reflecting the income.
第 447 頁 - It has been established to the satisfaction of the Secretary or his delegate that such exchange Is not In pursuance of a plan having as one of Its principal purposes the avoidance of Federal Income taxes.
第 481 頁 - So much of the personnel, property, records, and unexpended balances of appropriations, allocations, and other funds employed, used, held, available, or to be made available in connection with the functions transferred...
第 170 頁 - If no method of accounting has been regularly used by the taxpayer, or if the method used does not clearly reflect income, the computation of taxable income shall be made under such method as, in the opinion of the Secretary or his delegate, does clearly reflect income.
第 269 頁 - In computing the adjusted gross income or the taxable income of a taxpayer other than a corporation, if for any taxable year the net long-term capital gain exceeds the net short-term capital loss, 50 percent of the amount of the excess is allowable as a deduction from gross income...
第 320 頁 - ... employees generally or for a class or classes of his employees (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment...
第 271 頁 - B applies), the sum of— (1) any amount of income for such taxable year required to be distributed currently (including any amount required to be distributed which may be paid out of income or corpus to the extent such amount is paid out of income for such taxable year...
第 266 頁 - ... like kind to be held either for productive use in trade or business or for investment.
第 222 頁 - The amount of all items of gross income in respect of a decedent...