Renegotiation Board Regulations Under the Renegotiation Act of 1951: December 1, 1962Renegotiontion Board, 1962 |
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Página 225
... Allocable to and Allowable Against Renegotiable Business . - 1460 Principles and Factors in Determining Excessive Profits . 1461 Recovery of Excessive Profits After Determination .. 181 201 221 1462 Renegotiation and Taxes .. 241 1463 ...
... Allocable to and Allowable Against Renegotiable Business . - 1460 Principles and Factors in Determining Excessive Profits . 1461 Recovery of Excessive Profits After Determination .. 181 201 221 1462 Renegotiation and Taxes .. 241 1463 ...
Página 231
... allocable thereto . 1451.18 " Subcontract . " - The term " sub- contract " means : ( a ) Any purchase order or agreement ( in- cluding purchase orders or agreements antedat- ing the related prime contract or higher tier subcontract ) to ...
... allocable thereto . 1451.18 " Subcontract . " - The term " sub- contract " means : ( a ) Any purchase order or agreement ( in- cluding purchase orders or agreements antedat- ing the related prime contract or higher tier subcontract ) to ...
Página 246
... allo- cable to the contract in question . It is now necessary to consider the invoice dates set forth at the beginning of the example . Of the 4,000,000 pounds , 2,000,000 pounds are allocable to performance resulting in re- ceipts or ...
... allo- cable to the contract in question . It is now necessary to consider the invoice dates set forth at the beginning of the example . Of the 4,000,000 pounds , 2,000,000 pounds are allocable to performance resulting in re- ceipts or ...
Página 275
... allocable wholly to the fiscal year under review . ( 2 ) Price revision allocable to more than one fiscal year . If the price adjustment provisions of a contract apply to the receipts or accruals of the contractor in more than one ...
... allocable wholly to the fiscal year under review . ( 2 ) Price revision allocable to more than one fiscal year . If the price adjustment provisions of a contract apply to the receipts or accruals of the contractor in more than one ...
Página 276
... allocable to the fiscal year under review pur- suant to the provisions of paragraph ( b ) of this section . ( ii ) In any case in which an agreement is made for the elimination of excessive profits , if a retroactive downward price ...
... allocable to the fiscal year under review pur- suant to the provisions of paragraph ( b ) of this section . ( ii ) In any case in which an agreement is made for the elimination of excessive profits , if a retroactive downward price ...
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Términos y frases comunes
82d Cong added by Pub agency aggregate agreement allocable to renegotiable allowed amended amount of excessive amounts received applicable article or service computation contract or subcontract contractor or subcontractor Contractor's Report contracts and subcontracts corporation costs December 31 deduction defense Department determined durable productive equipment excess profits taxes extent filed fiscal year ending Form of Contractor's furnish Government Internal Revenue Code Internal Revenue Service inventory June 30 Law 9 materials ment method of accounting paragraph partnership payment performance person prepayment prescribed prime contracts provisions RB Form receipts or accruals received or accrued refund Regional Board regulations renego renegotiable business renegotiable receipts renegotiable sales Renegotiation Act Renegotiation Board renegotiation loss renegotiation proceedings request respect section 106 standard commercial article standard commercial service Standard Form Statutory suant subchapter subcon subject to renegotiation subparagraph Tax Court tax credit taxable term thereof tion tractor tracts undersigned United
Pasajes populares
Página 230 - General; the Secretary of Defense; the Secretary of the Army; the Secretary of the Navy; the Secretary of the Air Force; the Secretary of the Treasury...
Página 298 - ... (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 18 - President may authorize, subject to such regulations as he may prescribe, the Department of the Army, the Department of the Navy, the Department of the Air Force, the Department of Commerce...
Página 247 - ... is subject to the jurisdiction of the Interstate Commerce Commission under Part III of the Interstate Commerce Act or subject to the jurisdiction of the Federal Maritime Board under the Intercoastal Shipping Act, 1933...
Página 437 - ... (1) the case shall not be reopened as to the matters agreed upon or the agreement modified, by any officer, employee, or agent of the United States, and (2) in any suit, action, or proceeding, such agreement, or any determination, assessment, collection, payment, abatement, refund, or credit made in accordance therewith, shall not be annulled, modified, set aside, or disregarded.
Página 231 - Government agency" means any executive department, commission, independent establishment, corporation wholly or partly owned by the United States which is an instrumentality of the United States, board, bureau, division, service, office, officer, authority, administration, or other establishment, in the executive branch of the Government.
Página 287 - ... all persons under control of or controlling or under common control with the contractor or subcontractor and...