Internal Revenue Bulletin: Cumulative bulletinDepartment of the Treasury, Internal Revenue Service, 1962 A consolidation of all items of a permanent nature published in the weekly Internal revenue bulletin, ISSN 0020-5761, as well as a cumulative list of announcements relating to decisions of the Tax Court. |
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accumulated earnings allowed amended amount antitrust apply assessment assets bank holding company basis certificates of indebtedness chapter computing corporation December 31 deduction defined in section determined distribution district director earnings and profits election estate investment trust estate tax exchange exemption fair market value filed foreign death tax gift tax gross income imposed by section interest Internal Revenue Bulletin Internal Revenue Code Internal Revenue Service issued June 30 liability lien LIFO manufacturers excise tax ment method organization paid paragraph partnership payment penalties percent Treasury Bonds person premium prescribed provisions of section purchaser purposes pursuant read as follows real estate investment real property received regional service center relating respect retailers excise tax Revenue Procedure Revenue Ruling securities shareholders shares or certificates Stat Statutory provisions SUBCHAPTER subparagraph Subpart tax imposed taxable income taxpayer term thereof tion trade or business transaction Treasury Decision United
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Страница 319 - Is subject to a liability, shall be disregarded; or the acquisition by one corporation In exchange solely for all or a part of its voting stock of at least 80 per centum of the voting stock and at least 80 per centum of the total number of shares of all other classes of stock of another corporation...
Страница 319 - ... if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph or by subsection (1) 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.
Страница 199 - ... an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on...
Страница 255 - Conveyances: Deed, instrument, or writing, whereby any lands, tenements, or other realty sold shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his...
Страница 10 - ... traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business...
Страница 375 - Agency, having considered the same, report favorably thereon with amendments and recommend that the bill as amended do pass. The amendments are as follows...
Страница 270 - partnership" Includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture Is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term "partner" Includes a member In such a syndicate, group, pool.
Страница 319 - ... in determining whether the exchange is solely for voting stock the assumption by the acquiring corporation of a liability of the other, or the fact that property acquired is subject to a liability, shall be disregarded...
Страница 110 - ... is greater than the excess of the net long-term capital gain over the net short-term capital loss of the taxable year, the portion of each distribution which shall be a capital gain dividend shall be only that proportion of the amount so designated which such excess of the net long-term capital gain over the net short-term capital loss bears to the aggregate amount so designated.
Страница 68 - ... (c) Limitation on losses of individuals. In the case of an individual, the deduction under subsection (a) shall be limited to — (1) Losses Incurred in a trade or business; (2) Losses incurred in any transaction entered into for profit, though not connected with a trade or business; and (3) Losses of property not connected with a trade or business, if such losses arise from fire, storm, shipwreck, or other casualty, or from theft.