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 10
... interest of economy and the avoidance of duplication of inspection and audit , the services of the Bureau of Internal Revenue shall , upon request of the Secre- tary of Defense and with the approval of the Secretary of the Treasury , be ...
... interest of economy and the avoidance of duplication of inspection and audit , the services of the Bureau of Internal Revenue shall , upon request of the Secre- tary of Defense and with the approval of the Secretary of the Treasury , be ...
Page 20
... 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.
... 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
... interest of the Govern- ment with respect to the year which is the subject of renegotiation and future years must also be protected , and no item of cost which has been allowed in a previous renegotiation will be al- lowed in any ...
... interest of the Govern- ment with respect to the year which is the subject of renegotiation and future years must also be protected , and no item of cost which has been allowed in a previous renegotiation will be al- lowed in any ...
Page 22
... interest in any entity is owned by an outside minority group ; ( b ) all such entities requesting consolidation have the same fiscal year for accounting purposes ; ( c ) common ownership existed for the entire period for which ...
... interest in any entity is owned by an outside minority group ; ( b ) all such entities requesting consolidation have the same fiscal year for accounting purposes ; ( c ) common ownership existed for the entire period for which ...
Page 25
... interests of the Government . However , general meth- ods of segregation will be acceptable only if it is determined that analysis of separate contracts and subcontracts would be burdensome , or if it appears from the particular ...
... interests of the Government . However , general meth- ods of segregation will be acceptable only if it is determined that analysis of separate contracts and subcontracts would be burdensome , or if it appears from the particular ...
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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...