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 xviii
... trade or business and in- voluntary conversions . 398 399 401 Sec . 1232 . Bonds and other evidences of ... business investment com- pany stock .. 411 411 411 411 Sec . 1243. Loss of small business investment company . Sec . 1244. Losses ...
... trade or business and in- voluntary conversions . 398 399 401 Sec . 1232 . Bonds and other evidences of ... business investment com- pany stock .. 411 411 411 411 Sec . 1243. Loss of small business investment company . Sec . 1244. Losses ...
Página 14
... business ; ( 3 ) Gains derived from dealings in property ; ( 4 ) Interest ; ( 5 ) Rents ; ( 6 ) Royalties ; ( 7 ) ... TRADE AND BUSINESS DEDUCTIONS . - The deductions allowed by this chapter ( other than by part VII of this subchapter ) ...
... business ; ( 3 ) Gains derived from dealings in property ; ( 4 ) Interest ; ( 5 ) Rents ; ( 6 ) Royalties ; ( 7 ) ... TRADE AND BUSINESS DEDUCTIONS . - The deductions allowed by this chapter ( other than by part VII of this subchapter ) ...
Página 15
... trade or business does not consist of the performance of services by the taxpayer as an employee . ( 2 ) TRADE AND BUSINESS DEDUCTIONS OF EMPLOYEES.- ( A ) REIMBURSED EXPENSES . - The deductions allowed by part VI ( sec . 161 and ...
... trade or business does not consist of the performance of services by the taxpayer as an employee . ( 2 ) TRADE AND BUSINESS DEDUCTIONS OF EMPLOYEES.- ( A ) REIMBURSED EXPENSES . - The deductions allowed by part VI ( sec . 161 and ...
Página 22
... trade or business- ( 1 ) If the gross income of the taxpayer from such trade or busi- ness is computed by the use of inventories and his inventories are valued on any basis other than cost , the cost of securities sold ( as defined in ...
... trade or business- ( 1 ) If the gross income of the taxpayer from such trade or busi- ness is computed by the use of inventories and his inventories are valued on any basis other than cost , the cost of securities sold ( as defined in ...
Página 29
... work . ( d ) WAGE CONTINUATION PLANS . - Gross income does not include amounts referred to in subsection ( a ) if ... trade or business , and ( 2 ) such taxpayer makes and files a consent § 108 ( a ) ( 1 ) ( B ) CH . 1 - NORMAL TAXES ...
... work . ( d ) WAGE CONTINUATION PLANS . - Gross income does not include amounts referred to in subsection ( a ) if ... trade or business , and ( 2 ) such taxpayer makes and files a consent § 108 ( a ) ( 1 ) ( B ) CH . 1 - NORMAL TAXES ...
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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...