Renegotiation Board Regulations Under the Renegotiation Act of 1951: Foreword to Amendement No. 32The Board, 1973 - Renegotiation of government contracts |
From inside the book
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Page
... Tax Court changed to Court of Claims . § 1459.1 ( a ) statutory references to Tax Court changed to Court of Claims ... Income Statement . § 1499.2-18 , paragraph ( b ) ( 4 ) revised to insert " by " after " year " in the second line ...
... Tax Court changed to Court of Claims . § 1459.1 ( a ) statutory references to Tax Court changed to Court of Claims ... Income Statement . § 1499.2-18 , paragraph ( b ) ( 4 ) revised to insert " by " after " year " in the second line ...
Page 7
... Tax Court or to reverse such decision on questions of law and remand the case for such further action as justice may ... income tax return for the taxable year which corresponds to the fiscal year with respect to which such decision of the ...
... Tax Court or to reverse such decision on questions of law and remand the case for such further action as justice may ... income tax return for the taxable year which corresponds to the fiscal year with respect to which such decision of the ...
Page xl
... income shall , subject to the exceptions , additions , and limitations ... tax- able year for the discharge of such indebtedness ( to the extent that ... tax imposed by section 421 ( a ) , any trade or business the conduct of which is not ...
... income shall , subject to the exceptions , additions , and limitations ... tax- able year for the discharge of such indebtedness ( to the extent that ... tax imposed by section 421 ( a ) , any trade or business the conduct of which is not ...
Page xli
... income , and in such case the pay- ment , repayment , or disallowance shall be accounted for with respect to the ... tax for the prior taxable year under this subtitle is de- creased by reason of the application of paragraph ( 1 ) of ...
... income , and in such case the pay- ment , repayment , or disallowance shall be accounted for with respect to the ... tax for the prior taxable year under this subtitle is de- creased by reason of the application of paragraph ( 1 ) of ...
Page xlii
... Revenue Service : Rev. Rul . 144.- Section 187 : Partnership returns . Advice is requested respecting the effect on a partner- ship , for Federal income tax purposes , of the death , withdrawal , substitution , or addition of a partner ...
... Revenue Service : Rev. Rul . 144.- Section 187 : Partnership returns . Advice is requested respecting the effect on a partner- ship , for Federal income tax purposes , of the death , withdrawal , substitution , or addition of a partner ...
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Common terms and phrases
agency aggregate agreement allocable to renegotiable amended amount of excessive amounts received article or service basis chapter computation consolidated group consolidated renegotiation contract or subcontract contractor or subcontractor Contractor's Report contracts and subcontracts corporation cost accounting Cost Accounting Standard Court of Claims December 31 defense Department described in section durable productive equipment eliminated employee expenses filed fiscal year ending Form of Contractor's furnish Government included Internal Revenue Code Internal Revenue Service inventory June 30 materials ment method of accounting nonrenegotiable paragraph payment performance period prescribed prime contracts pursuant receipts or accruals received or accrued refund Regional Board regulations renego renegotiable business Renegotiation Act Renegotiation Board renegotiation loss Renegotiation Ruling request respect section 106 standard commercial article standard commercial service Standard Form statement Statutory suant subchapter subcon subject to renegotiation subparagraph tax credit taxable term termination thereof tion tractor tracts
Popular passages
Page xl - 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 19 - Supplementary statements. Changes in, or additions to, the information contained in an employee's statement of employment and financial interests shall be reported in a supplementary statement as of June 30 each year.
Page 3 - 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 14 - 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 xxix - 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.