Miscellaneous Tax Bills V: Hearings Before the Subcommittee on Taxation and Debt Management Generally of the Committee on Finance, United States Senate, Ninety-sixth Congress, Second Session ... February 29 and March 4, 1980U.S. Government Printing Office, 1980 - 502 страници |
Други издания - Преглед на всички
Често срещани думи и фрази
96TH CONGRESS acre adjusted basis Alabama allow amended amount annual apply audit Baldwin County benefit bill carryback carryforward carryover cash rental casualty loss Chairman Committee on Finance condominium Congress corporation cost credit or refund damage Debt Management debt-financed displaced homemakers employee enactment estate tax excise tax fair market value farmers Federal tax filed GSOC GUTMAN HALPERIN homeowners association Hurricane Frederic income tax individual industry Internal Revenue Code Internal Revenue Service investment tax credit issue Knights of Columbus land legislation loss deduction ment million Mobile County operating loss orchard payment pecan growers pecan trees pension percent period present law private foundation production proposed purposes qualified real estate investments real property regulations REIT rules Senator BYRD Senator Heflin sick pay special use valuation statement Subcommittee on Taxation taxable income Taxation and Debt taxpayer tion tire tread rubber Treasury Department unemployment United wagers
Популярни откъси
Страница 130 - Except as otherwise provided in this section, amounts received by an employee through accident or health insurance for personal injuries or sickness shall be included in gross income to the extent such amounts (1) are attributable to contributions by the employer which were not includible in the gross income of the employee, or (2) are paid by the employer.
Страница 148 - 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...
Страница 102 - Has not worked in the labor force for a substantial number of years but has, during those years, worked in the home providing unpaid services for family members...
Страница 132 - ... who willfully furnishes a false or fraudulent statement, or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under section 6051 or 6053 (b).
Страница 116 - ... is used in a trade or business or for the production of income.
Страница 476 - Under this provision, an organization exempt from tax under section 501 (a), other than an employee's trust described in section 401 (a), must file its income tax return on or before the 15th day of the fifth month following the close of the taxable year.
Страница 155 - A debt constitutes acquisition indebtedness with respect to property if the debt was incurred in acquiring or improving the property, or if the debt would not have been incurred "but for...
Страница 148 - ... policy statement, contains a provision which provides for discrimination against any person on the basis of race, color, or religion. Exempt status is granted under section 501 (c) (8) to fraternal beneficiary societies, orders, or associations which operate under the lodge system or for the exclusive benefit of the members of a fraternity operating under the lodge system...
Страница 134 - The deduction allowed by section 165 for the repayment to a trust described in paragraph (9) or (17) of section 501(c) of supplemental unemployment compensation benefits received from such trust if such repayment is required because of the receipt of trade readjustment allowances under section 231 or 232 of the Trade Act of 1974 (19 USC 2291 and 2292).
Страница 417 - I appear here today on behalf of the American Council of Life Insurance and the Health Insurance Association of America.