What people are saying - Write a review
We haven't found any reviews in the usual places.
Other editions - View all
accordance accounting additional adjustment Administration agency aggregate agree agreement allocated allowed amended amount amounts received applicable approved authorized basis chapter claimed computation Cong considered consolidated contract or subcontract contractor or subcontractor corporation cost Court defense Department determined direct effect eliminated employee equipment established estimated excessive profits exemption expenses extent Federal filed fiscal fiscal years ending furnish Government included income tax incurred interest Internal Revenue Code June 30 limited loss materials means ment method paid paragraph payment performance period person prescribed prime contracts provisions pursuant rates reasonably receipts or accruals received or accrued referred refund Regional Board regulations renegotiable business renegotiation Renegotiation Act Report request respect result separate standard commercial statement Statutory subchapter term termination thereof tion tractor United
Page 7 - unrelated trade or business" means. In the case of any organization subject to the tax Imposed by section 511, any trade or business the conduct of which Is not substantially related (aside from the need of such organization for Income or funds or the use It makes of the profits derived) to the exercise or performance by such organization of Its charitable, educational, or other purpose or function constituting the basis for Its exemption under section 501 (or.
Page 2 - Whoever, being an officer or employee of the United States or of any department or agency thereof, publishes, divulges, discloses, or makes known in any manner or to any extent not authorized by law any information coming to him in the course of his employment or official duties or by reason of any examination or investigation made by, or return, report or record made to or filed with...
Page 110 - ... (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...
Page 2 - A final order, opinion, statement of policy, interpretation, or staff manual or instruction that affects a member of the public may be relied on, used, or cited as precedent by an agency against a party other than an agency only if — (i) it has been indexed and either made available or published as provided by this paragraph; or (ii) the party has actual and timely notice of the terms thereof.
Page 139 - ... corporations; and (2) The common parent corporation owns directly stock possessing at least 80 percent of the voting power of all classes of stock and at least 80 percent of each class of the nonvoting stock of at least one of the other includible corporations. As used in this subsection, the term "stock" does not include nonvoting stock which is limited and preferred as to dividends.
Page 7 - Each agency having more than one member shall maintain and make available for public inspection a record of the final votes of each member in every agency proceeding.
Page 12 - D of this part, or information from other sources, indicates in the judgment of the counselor a conflict between the interests of an employee or special Government employee and the performance of his services for the Board, the...
Page 1 - To the extent required to prevent a clearly unwarranted invasion of personal privacy, an agency may delete identifying details when it makes available or publishes an opinion, statement of policy, interpretation, or staff manual or intsruction. However, in each case the justification for the deletion shall be explained fully in writing.
Page xxvii - Any contractor or subcontractor aggrieved by an order of the Board determining the amount of excessive profits received or accrued by such contractor or subcontractor may, within ninety days (not counting Sunday or a legal holiday in the District of Columbia as the last day) after the mailing of the notice of such order under subsection (c) (1), file a petition with the Tax Court of the United States for a redetermination thereof.