Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexDivision of the Federal Register, the National Archives, 1973 Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
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Code of Federal Regulations: Containing a Codification of Documents of ... Visualització completa - 1976 |
Code of Federal Regulations: Containing a Codification of Documents of ... Visualització completa - 1976 |
Code of Federal Regulations: Containing a Codification of Documents of ... Visualització completa - 1982 |
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acquired adjusted basis aggregation allocated allowed amount apply assets beginning after December benefit business taxable income capital cluded computing corporation costs December 31 defined in section depletion deposit described in section determined distribution dividends paid duction earnings and profits election under section eral erty exploration expenditures fair market value filed foreign personal holding ganization graph gross income holding company income included income tax indebtedness Internal Revenue Code Internal Revenue Service lease losses on qualifying ment mineral property nonmining operating mineral interests organiza organization described paid or incurred paragraph payer percent period personal holding company ported organizations prior private foundation production payment qualifying real property real property loans relating rents reserve for losses respect royalties section 501 shareholder spect Statutory provisions subdivision subparagraph supporting organization tax imposed taxable years beginning taxpayer term timber tion trade or business transfer treated undistributed United unrelated business taxable
Passatges populars
Pàgina 141 - 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...
Pàgina 264 - The net income of the Common Trust Fund shall be computed in the same manner and on the same basis as in the case...
Pàgina 30 - In accordance with such plan; (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) used for, or diverted to, purposes other than for the exclusive benefit of his employees or their beneficiaries...
Pàgina 295 - 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. 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...
Pàgina 12 - Corporations organized for the exclusive purpose of holding title to property, collecting income therefrom, and turning over the entire amount thereof, less expenses, to an organization which itself is exempt from the tax imposed by this title...
Pàgina 169 - Farmers', fruit growers', or like associations organized and operated on a cooperative basis (a) for the purpose of marketing the products of members or other producers, and turning back to them the proceeds of sales, less the necessary marketing expenses, on the basis of either the quantity or the value of the products furnished by them, or (b) for the purpose of purchasing supplies and equipment for the use of members or other persons, and turning over such supplies and equipment to them at actual...
Pàgina 170 - Exemption shall not be denied any such association because it has capital stock, if the dividend rate of such stock is fixed at not to exceed the legal rate of interest in the State of incorporation or 8 percent per annum, whichever is greater, on the value of the consideration for which the stock was issued...
Pàgina 24 - Neither shall a plan be considered discriminatory within the meaning of such provisions merely because the contributions or benefits of or on behalf of the employees under the plan bear a uniform relationship to the total compensation, or the basic or regular rate of compensation, of such employees, or merely because the contributions or benefits based on that part of an employee's remuneration which is excluded from "wages...
Pàgina 173 - Patronage dividends, refunds, and rebates to patrons with respect to their patronage in the same or preceding years (whether paid in cash, merchandise, capital stock, revolving fund certificates, retain certificates, certificates of indebtedness, letters of advice, or in some other manner that discloses to each patron the dollar amount of such dividend, refund, or rebate) shall...
Pàgina 35 - ... such creator or person through the ownership, directly or Indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or more of the total value of shares of all classes of stock of the corporation. § 1.503 (c)-l Prohibited transactions. (a) In general. The term "prohibited transaction...