The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1971 - 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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Page 20
... 1423.386-1 Interest . 1423.386-2 1423.386-3 1423.387 Interest on tax deficiencies . Selling and advertising expense . Sec . 1423.387-1 Selling . 1423.387-2 1423.388 Advertising . Other 20 Part 1423 Title 32 - National Defense.
... 1423.386-1 Interest . 1423.386-2 1423.386-3 1423.387 Interest on tax deficiencies . Selling and advertising expense . Sec . 1423.387-1 Selling . 1423.387-2 1423.388 Advertising . Other 20 Part 1423 Title 32 - National Defense.
Page 21
... expenses and re- serves . 1423.388-1 Patent royalties . 1423.388-2 Charitable and other contribu- tions . 1423.388-3 Cost allowance in connection 1423.388-4 with raw materials . Inventories . 1423.389 Taxes measured by income . 1423.389 ...
... expenses and re- serves . 1423.388-1 Patent royalties . 1423.388-2 Charitable and other contribu- tions . 1423.388-3 Cost allowance in connection 1423.388-4 with raw materials . Inventories . 1423.389 Taxes measured by income . 1423.389 ...
Page 42
... expense , in determining the amount of excessive profits to be eliminated , a so - called " salary allowance " shall be made for reasonable salaries for such partners as are active in the business or for the in- dividual proprietor if ...
... expense , in determining the amount of excessive profits to be eliminated , a so - called " salary allowance " shall be made for reasonable salaries for such partners as are active in the business or for the in- dividual proprietor if ...
Page 43
... performing renegotiable contracts and subcontracts has been deducted as an expense rather than treated as a capital expenditure , a loss of the type described in §§ 43 Chapter XIV - The Renegotiation Board $ 1423.384-2.
... performing renegotiable contracts and subcontracts has been deducted as an expense rather than treated as a capital expenditure , a loss of the type described in §§ 43 Chapter XIV - The Renegotiation Board $ 1423.384-2.
Page 44
... expenses over such amounts re- ceived or accrued , or the excess of such amounts received or accrued over such expenses , is hereinafter referred to as a " net expense " or a " net receipts or accruals " as the case may be . ( 3 ) The ...
... expenses over such amounts re- ceived or accrued , or the excess of such amounts received or accrued over such expenses , is hereinafter referred to as a " net expense " or a " net receipts or accruals " as the case may be . ( 3 ) The ...
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Common terms and phrases
Administration aggregate agreement allocable to renegotiable Amdt amended amount of excessive amounts received applicable basis chapter Class computation contract or subcontract contractor or subcontractor Contractor's Report contracts and subcontracts corporation December 31 deduction deemed Defense Department durable productive equipment eliminated employee excess profits taxes exemption extent February 25 Federal income tax filing fiscal fiscal year ending Form of Contractor's furnish gotiation Government included Internal Revenue Code Internal Revenue Service inventory June 30 materials ment negotiation non-renegotiable paragraph payment performance period prepayment prescribed prime contracts pursuant receipts or accruals received or accrued refund Regional Board regulations rene renego renegotiable business Renegotiation Act Renegotiation Board renegotiation loss Renegotiation Ruling request respect Secretary section 103 standard commercial article standard commercial service Standard Form statement Statutory provision subchapter subcon subject to renegotiation Subpart tax credit tax returns taxable term termination thereof tiation tion tractor
Popular passages
Page 124 - The interest of a spouse, minor child, or other member of an employee's immediate household is considered to be an interest of the employee. For the purpose of this section, "member of an employee's immediate household" means those blood relations who are residents of the employee's household.
Page 307 - Under an accrual method of accounting, income is includible in gross income when all the events have occurred which fix the right to receive such income and the amount thereof can be determined with reasonable accuracy.
Page 68 - Such other factors the consideration of which the public interest and fair and equitable dealing may require, which factors shall be published in the regulations of the Board from time to time as adopted. (f) PROFITS DERIVED FROM CONTRACTS WITH THE DEPARTMENTS AND SUBCONTRACTS.
Page 126 - President may authorize, subject to such regulations as he may prescribe, the Department of the Army, the Department of the Navy, the Department of the Air Force, the Department of Commerce...
Page 120 - Government employment. Incompatible activities include but are not limited to : ( 1 ) Acceptance of a fee, compensation, gift, payment of expense, or any other thing of monetary value in circumstances in which acceptance may result in, or create the appearance of, conflicts of interest; or (2) Outside...
Page 183 - ... (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 119 - Obvious family or personal relationships, such as those between the parents, children, or spouse of the employee and the employee, when the circumstances make it clear that it is those relationships rather than the business of the persons concerned which are the motivating factors...