Internal Revenue Cumulative BulletinDepartment of the Treasury, Internal Revenue Service |
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... returns for open years and deducting the expenses for such years . Rev. Rul . 70-539 distinguished . §§1.266-1 , 1.446-1 . ( Secs . 266 , 446 ; '54 Code . ) Rev. Rul . 75-56 , 1975-8 I.R.B. 5 . 2.60 Foreign branch assets and liabilities ...
... returns for open years and deducting the expenses for such years . Rev. Rul . 70-539 distinguished . §§1.266-1 , 1.446-1 . ( Secs . 266 , 446 ; '54 Code . ) Rev. Rul . 75-56 , 1975-8 I.R.B. 5 . 2.60 Foreign branch assets and liabilities ...
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... returns for open years and deducting the expenses for such years . Rev. Rul . 70-539 distinguished . §§1.266-1 , 1.446-1 . ( Secs . 266 , 446 ; '54 Code . ) Rev. Rul . 75-56 , 1975-8 I.R.B. 5 . Capital gains and losses ( See also ...
... returns for open years and deducting the expenses for such years . Rev. Rul . 70-539 distinguished . §§1.266-1 , 1.446-1 . ( Secs . 266 , 446 ; '54 Code . ) Rev. Rul . 75-56 , 1975-8 I.R.B. 5 . Capital gains and losses ( See also ...
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... open years and deducting the expenses for such years . Rev. Rul . 70-539 ... returns 11 come even though such award does not con- stitute wages for employment tax purposes . Rev ... returns a consolidated return , attributable to the 108.60.
... open years and deducting the expenses for such years . Rev. Rul . 70-539 ... returns 11 come even though such award does not con- stitute wages for employment tax purposes . Rev ... returns a consolidated return , attributable to the 108.60.
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... returns for open years and deducting the expenses for such years . Rev. Rul . 70-539 distinguished . §§1.266-1 , 1.446-1 . ( Secs . 266 , 446 ; '54 Code . ) Rev. Rul . 75-56 , 1975-8 I.R.B. 5 . 172.50 Change to LIFO inventory method ...
... returns for open years and deducting the expenses for such years . Rev. Rul . 70-539 distinguished . §§1.266-1 , 1.446-1 . ( Secs . 266 , 446 ; '54 Code . ) Rev. Rul . 75-56 , 1975-8 I.R.B. 5 . 172.50 Change to LIFO inventory method ...
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54 Code accrual method affiliated group amending its returns amount bankruptcy beneficiary candidate or officeholder carried back carryback carrying charges incurred cash method charitable contribution charitable organization clude Commodity Credit Corporation Consolidated returns controlled foreign corporation corporation's Crop shares deducting the expenses depreciation determination letters domestic parent ductible employee employment seniority rights employment tax purposes Exempt organizations fair market value farmer-landlord feed lot operator financial conformity requirements foreign branch foreign tax credit gross income income tax incurred on machinery Index Digests interest law firm inventory Investment credit liability insurance policy LIFO loan lump-sum payment manufacturing method of accounting Namibian NLRB award Nonacq precluded from amending preferred stock Proc professional corporation provisions of section public interest law purchase Qualified export returns for open specific subject headings spect stock broker subsidiaries tax liability taxable status taxable year received taxpayer timber trust U.S. dollars wages for employment