Internal Revenue Cumulative Bulletin, Tema 2Department of the Treasury, Internal Revenue Service, 1976 |
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Accordingly allowed amended amounts paid annuity apply assets beneficiary benefit certificate charitable remainder circumstances described Code provides computing contract corporation death decedent decedent's December 31 deduction described in section determined distribution employee erty estate tax excise tax exemption expenses fair market value Federal income tax fund gift tax gross estate gross income imposed by section Income Tax Regulations Internal Revenue Code Internal Revenue Service investment issue lease LIFO loan loss marital deduction meaning of section ment notice of lien organization described paragraph payment percent period person poses prior purchase pursuant qualified real property received remainder interest requested respect Revenue Ruling section 170 section 501 security interest shareholder subparagraph tax imposed tax liability tax lien filing taxable income taxpayer term tion trade or business transaction transfer truck United unitrust vehicle vides
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Página 172 - ... organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation, and which does not participate in, or intervene in (including the publishing or...
Página 73 - ... loss year") shall be carried to the earliest of the taxable years to which (by reason of paragraph (1)) such loss may be carried. The portion of such loss which shall be carried to each of the other taxable years shall be the excess, if any, of the amount of such loss over the sum of the taxable income for each of the prior taxable years to which such loss may be carried.
Página 266 - ... under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death(1) The possession or enjoyment of, or the right to the income from, the property, or (2) The right, either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom.
Página 97 - ... corporation in complete cancellation or redemption of all its stock in accordance with a plan of liquidation under which the transfer of all the property under the liquidation is to be completed within 3 years from the close of the taxable year during which is made the first of the series of distributions under the plan...
Página 299 - 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.
Página 6 - Is used as an integral part of manufacturing, production, or extraction or of furnishing transportation, communications, electrical energy, gas, water, or sewage disposal services, or...
Página 24 - 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...
Página 51 - The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts.
Página 154 - Fraternal beneficiary societies, orders, or associations, (a) operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system...
Página 421 - As used in this subsection, the term "security" means any bond, debenture, note, or certificate or other evidence of indebtedness, Issued by any corporation (Including one issued by a government or political subdivision thereof), with interest coupons or in registered form, share of stock, voting trust certificate, or any certificate of interest or participation in, certificate of deposit or receipt for, temporary or interim certificate for, or warrant or right to subscribe to or purchase, any of...