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" ... (A) in direct connection with appearances before, submission of statements to, or sending communications to, the committees, or individual members, of Congress or of any legislative body of a State, a possession of the United States, or a political... "
State and Local Fiscal Assistance Act of 1972: Hearings Before a ... - Page 543
by United States. Congress. House. Committee on Government Operations. Intergovernmental Relations and Human Resources Subcommittee - 1980 - 909 pages
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The Code of Federal Regulations of the United States of America

Administrative law - 1969 - 710 pages
...Definitions and special rules. For purposes of section 164 and § 1.164-1 to § 1.164-8, inclusive— (a) State or local taxes. A State or local tax includes...United States, or a political subdivision of any of the f oreeoing, or by the District of Columbia. (b) Real property taxes. The term "real property taxes"...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1971 - 1474 pages
...Definitions and special ru'i-. For purposes of section 164 and § 1.164-1 to § 1.164-8, Inclusive — (a) State or local taxes. A State or local tax includes...United States, or a political subdivision of any of the foreeoing, or by the District of Columbia. (b) Real property taxes. The term "real property taxes"...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1970 - 750 pages
...Definitions and special rules. For purposes of section 164 and § 1.164-1 to § 1.164-8, inclusive— (a) State or local taxes. A State or local tax includes...United States, or a political subdivision of any of the foreeoing, or by the District of Columbia. (b) Real property taxes. The term "real property taxes"...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1959 - 1584 pages
...of paragraph 1 1) , the term "State or local sales tax" means a tax Imposed by a State, a Territory, a possession of the United States, or a political...of the foregoing, or by the District of Columbia, which tax — (A) Is Imposed on persons engaged In eelllng tangible personal property at retail (or...
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The Code of Federal Regulations of the United States of America

Administrative law - 1978 - 838 pages
...communications to, the committees, or individual members of Congress or of any legislative body of a State, a possession of the United States, or a political subdivision of any of the foregoing with respect to legislation or proposed legislation of direct interest to the taxpayer, or (t>) Communication...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1987 - 1116 pages
...communications to, the committees, or individual members of Congress or of any legislative body of a State, a possession of the United States, or a political subdivision of any of the foregoing with respect to legislation or proposed legislation of direct interest to the taxpayer, or (6) Communication...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1960 - 1764 pages
...and in §§ 1.164-2 to 1.164-8, inclusive, taxes imposed by the United States, any State, Territory, possession of the United States, or a political subdivision of any of the foregoing, or by any foreign country, are deductible from gross income for the taxable year in which paid or accrued,...
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The Code of Federal Regulations of the United States of America

Administrative law - 1987 - 828 pages
...§§ 1.164-2 through 1.164-8, Inclusive, taxes Imposed by the United States, any State, territory, possession of the United States, or a political subdivision of any of the foregoing, or by any foreign country, are deductible from gross income for the taxable year in which paid or accrued,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1984 - 1356 pages
...capacity as such, and not as a minister in the exercise of his ministry), or a State, Territory, or possession of the United States, or a political subdivision of any of the foregoing, or the District of Columbia, is in the exercise of his ministry provided the service performed includes...
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The Code of Federal Regulations of the United States of America

Administrative law - 1972 - 852 pages
...capacity as such, and not as a minister In the exercise of his ministry) , or a State, Territory, or possession of the United States, or a political subdivision of any of the foregoing, or the District of Columbia, is in the exercise of his ministry provided the service performed Includes...
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