Renegotiation Board Regulations Under the Renegotiation Act of 1951: December 1, 1962Renegotiontion Board, 1962 |
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Página 280
... deduction for any fiscal year ending on or after December 31 , 1956 , shall be allowed as an item of cost in such fiscal year , under regulations of the Board . ( 2 ) Definitions . - For subsection- ( A ) The term means- the purposes of ...
... deduction for any fiscal year ending on or after December 31 , 1956 , shall be allowed as an item of cost in such fiscal year , under regulations of the Board . ( 2 ) Definitions . - For subsection- ( A ) The term means- the purposes of ...
Página 281
... deduction for such first fiscal year without regard to the renego- tiation loss for the loss year . ( B ) If such first fiscal year ends before December 31 , 1956 , such profits shall be computed without regard to any renegotiation loss ...
... deduction for such first fiscal year without regard to the renego- tiation loss for the loss year . ( B ) If such first fiscal year ends before December 31 , 1956 , such profits shall be computed without regard to any renegotiation loss ...
Página 283
... deduction for the fourth year is be- ing computed , as illustrated in paragraph ( e ) ( 2 ) of this section . ( d ) Limitations .- ( 1 ) The renegotiation loss deduction provided in section 103 ( m ) of the act is not allowable as a ...
... deduction for the fourth year is be- ing computed , as illustrated in paragraph ( e ) ( 2 ) of this section . ( d ) Limitations .- ( 1 ) The renegotiation loss deduction provided in section 103 ( m ) of the act is not allowable as a ...
Página 284
... deduction for 1957 is 15 . ( 3 ) Example . Fiscal year ending Dec. 31- Item 1953 Renegotiable receipts . Costs ( without carryforward ) Profit or loss ( without carry- forward ) ... Carryforward of 1953 loss .. Carryforward of 1954 loss ...
... deduction for 1957 is 15 . ( 3 ) Example . Fiscal year ending Dec. 31- Item 1953 Renegotiable receipts . Costs ( without carryforward ) Profit or loss ( without carry- forward ) ... Carryforward of 1953 loss .. Carryforward of 1954 loss ...
Página 291
... deductions and exclusions under chapter 1 of the Internal Revenue Code ( excluding taxes measured by income ) shall , to the extent allocable to such contracts and subcontracts , be allowed as items of cost , except that no amount shall ...
... deductions and exclusions under chapter 1 of the Internal Revenue Code ( excluding taxes measured by income ) shall , to the extent allocable to such contracts and subcontracts , be allowed as items of cost , except that no amount shall ...
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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...