Internal Revenue Cumulative Bulletin

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Department of the Treasury, Internal Revenue Service, 1976 - Internal revenue
 

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Page 103 - A transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the transferor, or...
Page 156 - Civic leagues or organizations not organized for profit but operated exclusively for the promotion of social welfare, or local associations of employees, the membership of which is limited to the employees of a designated person or persons in a particular municipality, and the net earnings of which are devoted exclusively to charitable, educational, or recreational purposes...
Page 321 - ... Generally such relationship exists when the person for whom services are performed has the right to control and direct the individual who performs the services, not only as to the result to be accomplished by the work, but also as to the details and means by which that result is accomplished. That is, an employee is subject to the will and control of the employer, not only as to what shall be done, but how it shall be done.
Page 291 - 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.
Page 218 - If an exchange would be within the provisions of subsection (b) (1), (2), (3), or (5) of this section if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or money...
Page 85 - It is unlawful for any national bank, or any corporation organized by authority of any law of Congress, to make a contribution or expenditure in connection with any election to any political office, or in connection with any primary election or political convention or caucus held to select candidates for any political office...
Page 277 - ... as are allowed by the laws of the jurisdiction, whether within or without the United States, under which the estate is being administered...
Page 168 - UNRELATED TRADE OR BUSINESS (a) GENERAL RULE.— The term "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...
Page 31 - 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...
Page 258 - The adjusted basis of such property, shall be treated as gain from the sale or exchange of property which is neither a capital asset nor property described In section 1231. Such gain shall be recognized notwithstanding any other provision...

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