Code of Federal Regulations: 1949-1984U.S. General Services Administration, National Archives and Records Service, Office of the Federal Register, 1970 - Administrative law Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
From inside the book
Results 1-5 of 99
Page 15
... deduction for depreciation , obsoles- cence , or amortization with respect to such vessels . ( b ) Receipts . Receipts from depos- ited funds , in the form of interest or otherwise , may be deposited . § 2.1-15 Time for making deposits ...
... deduction for depreciation , obsoles- cence , or amortization with respect to such vessels . ( b ) Receipts . Receipts from depos- ited funds , in the form of interest or otherwise , may be deposited . § 2.1-15 Time for making deposits ...
Page 22
... deductions ; recapture ; elections . Scope of regulations in this part . Elections to deduct . Revocation of ... deduction ; recapture ; elections . ( a ) Section 615 ( e ) and ( f ) of the In- ternal Revenue Code of 1954 , added ...
... deductions ; recapture ; elections . Scope of regulations in this part . Elections to deduct . Revocation of ... deduction ; recapture ; elections . ( a ) Section 615 ( e ) and ( f ) of the In- ternal Revenue Code of 1954 , added ...
Page 23
... deduction in computing taxable income . This subsection shall apply only with respect to the amount of such expenditures which , but for this subsection , would not be allow- able as a deduction for the taxable year . This subsection ...
... deduction in computing taxable income . This subsection shall apply only with respect to the amount of such expenditures which , but for this subsection , would not be allow- able as a deduction for the taxable year . This subsection ...
Page 24
... deduct under section 617 ( a ) . The election to deduct exploration ex- penditures as expenses under section 617 ( a ) may be made by deducting such ex- penditures in the taxpayer's income tax return for the first taxable year ending ...
... deduct under section 617 ( a ) . The election to deduct exploration ex- penditures as expenses under section 617 ( a ) may be made by deducting such ex- penditures in the taxpayer's income tax return for the first taxable year ending ...
Page 25
... deduct expenditures paid or incurred after September 12 , 1966 , shall indicate clearly on his income tax return for each taxable year for which he deducts any such expenditures the amount of the deduction claimed under section 615 ( a ) ...
... deduct expenditures paid or incurred after September 12 , 1966 , shall indicate clearly on his income tax return for each taxable year for which he deducts any such expenditures the amount of the deduction claimed under section 615 ( a ) ...
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Common terms and phrases
Administration amended by T.D. amount annuity applicable beneficiary bequest calendar cedent charitable citizen community property computed considered contract or subcontract corporation corpus cost of performing decedent decedent's death decedent's gross estate Department deposit determined district director donee spouse donor election entire interest erty example excess profit executor exercise expenses fair market value Federal estate tax filed foreign death taxes fund gift tax graph included inheritance tax installments interest in property Internal Revenue Internal Revenue Code June 24 liability marital deduction ment nonresident October 21 paid paragraph payable payment percent person portion power of appointment prop property interest purposes real property regulations respect Secretary separate property September 12 Service Stat Statutory provisions subparagraph SUBTITLE surviving spouse tax imposed tax return taxable estate taxable gifts taxpayer tenancy term termination thereof tion Title transfer trust trust instrument United valuation vessel
Popular passages
Page 105 - ... for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death...
Page 110 - To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person, to alter, amend? or revoke...
Page 133 - ... reasonably required and actually expended for the support during the settlement of the estate of those dependent upon the decedent, as are allowed by the laws of the jurisdiction, whether within or without the United States, under which the estate is being administered...
Page 61 - Every executor, administrator, or assignee, or other person, who pays, in whole or in part, any debt due by the person or estate for whom or for which he acts before he satisfies and pays the debts due to the United States from such person or estate, shall become answerable in his own person and estate to the extent of such payments for the debts so due to the United States, or for so much thereof as may remain due and unpaid.
Page 226 - Where property is transferred for less than an adequate and full consideration in money or money's worth, then the amount by which the value of the property exceeded the value of the consideration shall, for the purpose of the tax imposed by this title, be deemed a gift, and shall be included in computing the amount of gifts made during the calendar year.
Page 90 - The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts.
Page 258 - A corporation, or trust, or community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, including the encouragement of art and the prevention of cruelty to children or animals...
Page 292 - Treasury Department Comptroller of the Currency, Bureau of Customs Bureau Engraving and Printing, Bureau of Federal Procurement Regulations System Fiscal Service Foreign Assets Control, Office of Internal Revenue Service Monetary Offices Secret Service Secretary of the Treasury, Office of United States and Canada, International Joint Commission United States Arms Control and Disarmament Agency United States Information Agency United States Soldiers...
Page 205 - In the office of the clerk of the United States district court for the Judicial district in which the property subject to the lien is situated, whenever the State or Territory has not by law designated an office within the State or Territory for the filing of such notice; or (3) With clerk of district court for District of Columbia.
Page 292 - Comptroller of the Currency, Bureau of Customs Bureau Federal Procurement Regulations System Fiscal Service Foreign Assets Control, Office of Internal Revenue Service Monetary Offices Narcotics Bureau Secret Service Secretary of the Treasury, Office of United States Arms Control and Disarmament Agency United States Information Agency Federal Procurement Regulations System United States Tariff Commission United States Soldiers...