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Internal Revenue Bulletin: Cumulative bulletin, Part 1
United States. Internal Revenue Service
Visualització completa - 1966
Administration alcohol allowed amended amount announcements application Association basis benefit bonds Bulletin capital charitable claim collected Commissioner computing consideration considered constitute contains contract contributions corporation cost Court Cumulative decisions deduction determined distribution effect employee excise tax excluded exempt expenses facts farm Federal filed foreign Foundation Fund gain Government gross income held imposed income tax individual interest Internal Revenue Bulletin Internal Revenue Code issued limitations loss manufacturers meaning ment method Modified months Office operation option organization otherwise paid payment percent period person prior procedures producer proposed provides public laws published purchased received regulations relating reported requested respect retail Revenue Ruling separate Service sold spirits Subpart taxable taxpayer term thereof tion trade or business transportation Treasury trust United unless
Pàgina 34 - Of a state, a territory, or a possession of the United States, or any political subdivision of any of the foregoing, or of the District of Columbia...
Pàgina 36 - In such taxable year. (c) Short-term obligations issued on discount basis. In the case of any obligation of the United States or any of Its possessions. or of a State or Territory, or any political subdivision thereof, or of the District of Columbia, issued on or after March 1, 1941, on a discount basis and payable without Interest at a fixed maturity date not exceeding one year from the date of Issue...
Pàgina 23 - Sale of oil or gas properties. In the case of a bona fide sale of any oil or gas property, or any Interest therein, where the principal value of the property has been demonstrated by prospecting or exploration •or discovery work done by the taxpayer, the ; portion of the surtax Imposed by section 1 attributable to such sale shall not exceed 30 percent of the selling price of such property •or Interest.
Pàgina 43 - If indictments were to be held open to challenge on the ground that there was inadequate or incompetent evidence before the grand jury, the resulting delay would be great indeed. The result of such a rule would be that before trial on the merits a defendant could always insist on a kind of preliminary trial to determine the competency and adequacy of the evidence before the grand jury.
Pàgina 16 - ... 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...
Pàgina 32 - ... in the taxable year during which it is credited to his account, set apart for him, or otherwise made available so that he may draw upon it at any time, or so that he could have drawn upon it during the taxable year If notice of intention to withdraw had been given. However, income is not constructively received if the taxpayer's control of its receipt is subject to substantial limitations or restrictions.