The Code of Federal Regulations of the United States of America

Front Cover
U.S. Government Printing Office, 1966 - Administrative law
The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government.
 

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Page 182 - partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term "partner" includes a member in such a syndicate, group, pool, joint venture, or organization.
Page 310 - All interest paid or accrued within the taxable year on indebtedness, except on indebtedness Incurred or continued to purchase or carry obligations (other than obligations of the United States Issued after September 24, 1917, and originally subscribed for by the taxpayer) the Interest upon which is wholly exempt from the taxes Imposed by this title.
Page 18 - ... is during the taxable year paid or permanently set aside for the purposes and in the manner specified in section 23 (o), or is to be used exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, or for the establishment, acquisition, maintenance or operation of a public cemetery not operated for profit...
Page 375 - Agency 3 Department of Health, Education, and Welfare 4 Department of Agriculture 5 General Services Administration 5A Federal Supply Service, General Services Administration 5B Public Buildings Service, General Services Administration 5C Defense Materials Service, General Services Administration 5D Transportation and Communications Service, General Services Administration 6 Department of State 7 Agency for International Development, Department of State 8 Veterans Administration 9 Atomic Energy Commission...
Page 382 - Agencies (Fishing and Whaling) Interstate Commerce Commission Transport Mobilization Staff Justice Department Alien Property, Office of Federal Claims Collection Standards Federal Prison Industries Immigration and Naturalization Service Labor Department Employees' Compensation, Bureau of Employees...
Page 379 - Bureau of Business and Defense Services Administration Business Economics, Office of Canal Zone Regulations Census Bureau Children's Bureau Civil Aeronautics Board Civil Defense Office, Office of the Secretary of the Army Civil Rights Commission Civil Service Commission International Organizations Employees Loyalty Board Coast...
Page 212 - ... (2) General rule. — If, during the taxable year, the recognized gains upon sales or exchanges of property used in the trade or business, plus the recognized gains from the compulsory or involuntary conversion (as a result of destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation or the threat or imminence thereof...
Page 382 - Bureau of National Aeronautics and Space Administration Federal Procurement Regulations System National Bureau of Standards National Capital Housing Authority National Capital Transportation Agency National...
Page 372 - Housing Administration, Department of Housing and Urban Development IV Federal National Mortgage Association, Department of Housing and Urban Development VI President's Committee on Equal Opportunity in Housing Title 25...
Page 122 - A person shall be recognized as a partner for purposes of this subtitle if he owns a capital interest in a partnership in which capital is a material Income-producing factor, whether or not such Interest was derived by purchase or gift from any other person.

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