The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 2000 The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
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adjusted basis adjusted current earnings alternative minimum tax amended amount apply assets attributable book income building calendar capital gains carryback carryover Code computing cost credit allowed credit earned December 31 deduction depreciation described in paragraph determined electing small business enhanced oil recovery ergy erty estate or trust Federal filed foreign tax credits graph gross income housing credit ceiling income tax Internal Revenue Service items of tax January justment lease lessee LIFO limitation low-income ment minimum tax minimum taxable income mortgage credit certificate paid or incurred partnership payer percent period placed in service poration portion pre-adjustment prop purposes qualified investment qualified rehabilitation qualified research recapture renewable energy research expenses respect section 38 property shareholder spect subparagraph taken into account tax imposed tax liability tax preference taxable year ending taxable years beginning taxpayer tion trade or business TRASOP treated United unused wages WIN expenses
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Страница 549 - Advisory Council on Historic Preservation African Development Foundation Federal Acquisition Regulation Agency for International Development, United States Federal Acquisition Regulation Agricultural Marketing Service Agricultural Research Service Agriculture Department Agricultural Marketing Service Agricultural Research Service Animal and Plant Health Inspection Service Chief Financial Officer, Office of Commodity Credit Corporation Cooperative State Research, Education, and Extension Service Economic...
Страница 412 - ... 50 percent of the total value of the shares of all classes of stock of another corporation, then such person (or persons) shall be treated as in control of such other corporation.
Страница 24 - Then multiply the amount determined under paragraph (1) by the fraction — (A) The numerator of which is 14 percent, and (B) The denominator of which is that percentage which equals the sum of the normal tax rate and the surtax rate for the taxable year prescribed by section 11.
Страница 10 - Citizens or residents of the United States liable to tax. In general, all citizens of the United States, wherever resident, and all resident alien individuals are liable to the income taxes imposed by the Code whether the income is received from sources within or without the United States.
Страница 544 - Lands: Interior SUBTITLE A— Office of the Secretary of the Interior (Parts 1—199) SUBTITLE B— Regulations Relating to Public Lands I Bureau of Reclamation, Department of the Interior (Parts 200 — 499...
Страница 299 - Married individuals. In the case of a husband or wife who files a separate return, the amount specified under subparagraphs (A) and (B) of paragraph (2) shall be $12,500 in lieu of $25,000.
Страница 302 - For purposes of this section, the terms "controlled group of corporations" and "component member" of a controlled group of corporations shall have the same meaning assigned to those terms in section 1563 (a) and (b), except that the phrase "more than 50 percent" shall be substituted for the phrase "at least 80 percent" each place it appears in section 1563(a)(1).
Страница 538 - Office of the Assistant Secretary for Housing— Federal Housing Commissioner, Department of Housing and Urban Development (Section 8 Housing Assistance Programs, Section 202 Direct Loan Program, Section 202 Supportive Housing for the Elderly Program and Section 811 Supportive Housing for Persons With Disabilities Program) (Parts...
Страница 371 - The basis of such section 38 property in the hands of the transferee is determined In whole or in part by reference to the basis of such section 38 property in the hands of the transferor.
Страница 17 - For purposes of subsection (a), the term 'surviving spouse' means a taxpayer — "(A) whose spouse died during either of his two taxable years immediately preceding the taxable year, and "(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a...