Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961U.S. Government Printing Office, 1961 - 1148 páginas |
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Página xi
... Gain or loss on sales or exchanges in connec- tion with certain liquidations .. 114 Sec . 338 . Effect on earnings and profits .. 116 Subpart C. Collapsible corporations ; foreign personal hold- ing companies . Sec . 341. Collapsible ...
... Gain or loss on sales or exchanges in connec- tion with certain liquidations .. 114 Sec . 338 . Effect on earnings and profits .. 116 Subpart C. Collapsible corporations ; foreign personal hold- ing companies . Sec . 341. Collapsible ...
Página xiv
... gain or loss on contribution . Sec . 722. Basis of contributing partner's interest ... Sec . 723. Basis of property contributed to partnership . Subpart B. Distributions by a partnership . 275 275 275 Sec . 731. Extent of recognition of ...
... gain or loss on contribution . Sec . 722. Basis of contributing partner's interest ... Sec . 723. Basis of property contributed to partnership . Subpart B. Distributions by a partnership . 275 275 275 Sec . 731. Extent of recognition of ...
Página xv
... gain or loss on sale or exchange .__ 279 Sec . 742. Basis of transferee partner's interest_ Sec . 743. Optional adjustment to basis of partnership 279 property ... Subpart D. Provisions common to other subparts . 279 Sec . 751 ...
... gain or loss on sale or exchange .__ 279 Sec . 742. Basis of transferee partner's interest_ Sec . 743. Optional adjustment to basis of partnership 279 property ... Subpart D. Provisions common to other subparts . 279 Sec . 751 ...
Página xvii
... gain or loss . Sec . 1001. Determination of amount of and recognition of gain or loss___ . Sec . 1002. Recognition of gain or loss . Part II . Basis rules of general application . Sec . 1011. Adjusted basis for determining gain or loss ...
... gain or loss . Sec . 1001. Determination of amount of and recognition of gain or loss___ . Sec . 1002. Recognition of gain or loss . Part II . Basis rules of general application . Sec . 1011. Adjusted basis for determining gain or loss ...
Página xviii
... Gain or loss on disposition of property - Continued Part VI . Exchanges in obedience to S. E. C. orders . Sec . 1081. Nonrecognition of gain or loss on exchanges or distributions in obedience to orders of S. E. C ..... Sec . 1082. Basis ...
... Gain or loss on disposition of property - Continued Part VI . Exchanges in obedience to S. E. C. orders . Sec . 1081. Nonrecognition of gain or loss on exchanges or distributions in obedience to orders of S. E. C ..... Sec . 1082. Basis ...
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Términos y frases comunes
acquired adjusted basis annuity apply assessment beneficiary bonded premises calendar capital asset carryback certificate chapter computed contract CROSS REFERENCES dealer decedent December 31 deductions allowed deemed defined in section described in section determined distilled spirits plant distribution dividends election employee estate tax exceed excess exempt extent fair market value filed gain or loss gift gift tax gross income imposed by section Imposition of tax income tax individual insurance company interest Internal Revenue Code liability manufacturer means nonresident alien operating loss organization paragraph partnership percent period personal holding company prior production provided in section Puerto Rico pursuant real property received regulations prescribed reinsured relating respect sale or exchange Secretary section 501 shareholder sold special tax spouse stamps stock or securities subchapter subparagraph Subpart subtitle tax imposed taxable income taxable year beginning taxpayer term thereof tion trade or business transfer transferor treated trust United wine
Pasajes populares
Página 397 - Stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
Página 568 - On a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife. (2) In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools...
Página 135 - 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, then the gain, If any, to the recipient shall be recognized, but In an amount not In excess of the sum of such money and the fair market value of such other property.
Página 181 - In any case of two or more organizations, trades, or businesses (whether or not incorporated, whether or not organized in the United States, and whether or not affiliated) owned or controlled directly or indirectly by the same interests, the Secretary or his delegate may distribute, apportion, or allocate gross income, deductions, credits, or allowances between or among such organizations, trades, or businesses.
Página 532 - The provisions of subparagraphs (A) and (B) shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption...
Página 124 - No gain or loss shall be recognized If property is transferred to a corporation by one or more persons solely In exchange for stock or securities in such corporation, and Immediately after the exchange such person or persons are in control of the corporation...
Página 43 - A reasonable allowance for salaries or other compensation for personal services actually rendered; (2) Traveling expenses (including the entire amount expended for meals and lodging) while away from home In the pursuit of a trade or business; and (3) Rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or In which he has no equity.
Página 86 - Premiums paid on any life insurance policy covering the life of any officer or employee, or of any person financially interested in any trade or business carried on by the taxpayer, when the taxpayer is directly or indirectly a beneficiary under such policy...
Página 291 - ... (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...
Página 547 - employer" shall not include any street, interurban, or suburban electric railway, unless such railway is operating as a part of a general steam-railroad system of transportation, but shall not exclude any part of the general steam-railroad system of transportation now or hereafter operated by any other motive power. The Interstate Commerce Commission is hereby authorized and directed upon request of the Board, or upon complaint of any party interested, to determine after hearing whether any line...