Internal Revenue Cumulative Bulletin, Issue 1Department of the Treasury, Internal Revenue Service, 1976 - Internal revenue |
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Common terms and phrases
adjusted basis amended by adding amended by striking amended to read AMENDMENT OF SECTION AMENDMENTS CONFORMING apply to taxable beginning after December capital gain carryback carryover chapter decedent December 31 deduction defined in section described in section dividends EFFECTIVE DATE.-The amendments election employee end thereof estate tax filed foreign corporation gift tax gross income individual inserting in lieu interest Internal Revenue Code Internal Revenue Service international boycott investment item relating loss meaning of section percent period person place it appears purposes qualified read as follows real property relating to section REPEAL OF SECTION return information return or return sale or exchange Secretary shareholders SPECIAL RULE striking out paragraph striking out subsection subchapter subparagraph subpart subsection f table of sections tax imposed taxable income taxable years beginning taxable years ending taxpayer thereof the following tion trade or business transfer trust United United States Code written determination
Popular passages
Page 249 - ... at least 80 percent of the total combined voting power of all classes of stock entitled to vote, and at least 80 percent of the total number of shares of all other classes of stock (except nonvoting stock which is limited and preferred as to dividends...
Page 487 - ... before the Ways and Means Committee of the House and the Finance Committee of the Senate, the amendment was not adopted.
Page 40 - For purposes of this subsection, an individual is permanently and totally disabled if he is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months.
Page 309 - When construing and enforcing the provisions of this Act, the act, omission, or failure of any official, agent, or other person acting for or employed by any association, partnership, or corporation within the scope of his employment or office, shall, in every case, also be deemed the act, omission, or failure of such association, partnership, or corporation as well as that of the person.
Page 40 - Gross Income does not Include amounts referred to In subsection (a) If such amounts constitute wages or payments In lieu of wages for a period during which the employee Is absent from work on account of personal Injuries or sickness; but this subsection shall not apply to the extent that such amounts exceed a weekly rate of $100.
Page 94 - The amount of the credit taken under this section shall be subject to each of the following limitations : (1) The amount of the credit in respect of the tax paid or accrued to any country shall not exceed the same proportion of the tax against which such credit is taken, which the taxpayer's net income from sources within such country bears to his entire net income for the same taxable year...
Page 226 - Their successors shall be appointed each for a term of five years from the date of the expiration of the term for which his predecessor was appointed, except that any person appointed to fill a vacancy occurring...
Page 92 - SEC. 1491. Imposition of tax. There is hereby imposed on the transfer of stock or securities by a citizen or resident of the United States, or by a domestic corporation or partnership, or by a trust which is not a foreign trust, to a foreign corporation as paid-in surplus or as a contribution to capital, or to a foreign trust, or to a foreign partnership...
Page 108 - 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.
Page 149 - ... tax laws, including classifications of taxpayers and of income, the amounts allowed as deductions, exemptions, and credits, and any other facts deemed pertinent and valuable.