The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1988 - Administrative law 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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Common terms and phrases
1986 investment activity bond limit adjusted adjusted gross income alimony allocated amounts received apply automobile beneficiary calendar ceived cluded compensation computed contributions corporation cost December 31 deduction described in paragraph described in section determined election employee employee's Example excludable from gross exempt expenditure expenses facility fair market value fund governmental unit graph gross income group-term life insurance includible in gross income tax individual interest Internal Revenue Code Internal Revenue Service issuer itemized deductions January June 30 lease loan loss ment obligations paid payments percent period person ployee portion premiums prior issue private activity bond proceeds purchase purposes of section pursuant quired refunding issue regulations thereunder relating REMIC respect retirement Revenue section 72 special rules spect spouse standard deduction subdivision subparagraph substantial taxable years beginning taxpayer term term life insurance tion trade or business treated valuation rule weekly rate
Popular passages
Page 627 - ... taxes assessed against local benefits of a kind tending to increase the value of the property assessed...
Page 535 - ... visual acuity is greater than 20/200 but is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees.
Page 472 - ... (C) service performed by an individual under the age of 22 who is enrolled at a nonprofit or public educational institution which normally maintains a regular faculty and curriculum and normally has a regularly organized body of students in attendance at the place where its educational activities are carried on...
Page 230 - For purposes of paragraph (1), an individual shall be considered to be disabled if he is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or to be of longcontinued and indefinite duration.
Page 473 - ... compensation for past, present or future employment services or represents payment for services which are subject to the direction or supervision of the grantor. (2) Any amount paid or allowed to, or on behalf of, an individual to enable him to pursue studies or research primarily for the benefit of the grantor.
Page 427 - Amounts received as a pension, annuity or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country...
Page 537 - dependent" means any of the following persons over half of whose support, for the calendar year in which the taxable year of the taxpayer begins, was received from the taxpayer...
Page 469 - ... payment for teaching, research, or other services in the nature of parttime employment required as a condition to receiving the scholarship or fellowship grant.
Page 559 - Donations to organizations other than those described in section 170 which bear a direct relationship to the taxpayer's business and are made with a reasonable expectation of a financial return commensurate with the amount of the donation...
Page 426 - Except in the case of amounts attributable to (and not in excess of) deductions allowed under section 213 (relating to medical, etc., expenses) for any prior taxable year...