Internal Revenue BulletinDepartment of the Treasury, Internal Revenue Service, 1963 - Tax administration and procedure |
From inside the book
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Page 37
... operating loss : Carryover to new business enterprise . a - 40 .... 12 , 8 Casualty ( See : Losses : Casualty or theft ) Personal holding company-- a - 109 --- 23 , 20 Child care expenses , deserted wives .-- e - 88-4 --- 19 , 37 ...
... operating loss : Carryover to new business enterprise . a - 40 .... 12 , 8 Casualty ( See : Losses : Casualty or theft ) Personal holding company-- a - 109 --- 23 , 20 Child care expenses , deserted wives .-- e - 88-4 --- 19 , 37 ...
Page 43
... operating loss ( See : Net operating loss ) Stock , small business investment company , short sale . War , prewar German and Japanese bonds , recovery date . a - 65 _... 15 , 11 a - 59 .... 14 , 12 Medical expenses : Meals and lodging ...
... operating loss ( See : Net operating loss ) Stock , small business investment company , short sale . War , prewar German and Japanese bonds , recovery date . a - 65 _... 15 , 11 a - 59 .... 14 , 12 Medical expenses : Meals and lodging ...
Page 44
... operating loss carry back . Possessions of United States ( See : Income : Source ) Property , section 38 ( See : Investment credit ) Real estate , ground rent , redeemable arrangement .. Records ( See : ADMINISTRATIVE : Records ) ...
... operating loss carry back . Possessions of United States ( See : Income : Source ) Property , section 38 ( See : Investment credit ) Real estate , ground rent , redeemable arrangement .. Records ( See : ADMINISTRATIVE : Records ) ...
Page 8
... operating expenses of the stores , plus a proportionate part of the overhead expenses of the Com- mission , plus an additional charge ; all to be determined by the Com- mission . Held , the charges added to the cost of liquor pursuant ...
... operating expenses of the stores , plus a proportionate part of the overhead expenses of the Com- mission , plus an additional charge ; all to be determined by the Com- mission . Held , the charges added to the cost of liquor pursuant ...
Page 41
... operating expenses of all entertainment facilities to the extent allocable to business meals . 3. It has been made clear that an expense for business goodwill entertaining , when occurring simultaneously with a " substantial and bona ...
... operating expenses of all entertainment facilities to the extent allocable to business meals . 3. It has been made clear that an expense for business goodwill entertaining , when occurring simultaneously with a " substantial and bona ...
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Common terms and phrases
alcohol amended amounts paid Announcement annuity apply assets attorney-in-fact attributable automobile basis behalf bond carryback chassis company taxable income computed contract controlled foreign corporation Cumulative Bulletin December 31 described in section determined distilled spirits earned income election employee exempt Federal Register filed firearms taxes gross income imposed by section income tax insurance company taxable Internal Revenue Bulletin Internal Revenue Code Internal Revenue Service issued less developed countries loss account ment mutual insurance mutual insurance company organization owner-employee paragraph payment percent person premiums protection against loss provisions of section purchase qualified read as follows received relating respect Revenue Procedure Revenue Ruling section 401 section 824 self-employed individual services performed Stat subdivision subparagraph Subpart tax imposed tax paid Tax Regulations taxable years beginning taxpayer tion tobacco trade or business Treasury Decisions trust United unused loss
Popular passages
Page 69 - ... under which he has retained 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 24 - ... an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on...
Page 12 - The following items shall not be included in gross income and shall be exempt from taxation under this subtitle: (1) BONA FIDE RESIDENT OF FOREIGN COUNTRY. In the Case of an individual citizen of the United States, who establishes to the satisfaction of the Secretary or his delegate that he has been a bona fide resident of a foreign country or countries for an uninterrupted period which includes an entire taxable year...
Page 32 - Service performed in the employ of a voluntary employees' beneficiary association providing for the payment of life, sick, accident, or other benefits to the members of such association or their dependents...
Page 19 - For purposes of this section, the term "earned income" means wages, salaries, or professional fees, and other amounts received as compensation for personal services actually rendered, but does not include that part of the compensation derived by the taxpayer for personal services rendered by him to a corporation which represents a distribution of earnings or profits rather than a reasonable allowance as compensation for the personal services actually rendered. In the case of a taxpayer engaged in...
Page 42 - ... the employees under the plan bear a uniform relationship to the total compensation, or the basic or regular rate of compensation, of such employees, or merely because the contributions or benefits based on that part of an employee's remuneration which is excluded from "wages...
Page 24 - States, or (B) on or in connection with an American vessel or American aircraft under a contract of service which is entered into within the United States or during the performance of which...
Page 15 - Mutual insurance companies or associations other than life or marine (including interinsurers and reciprocal underwriters) if the gross amount received during the taxable year from the items described in section 822(b) (other than paragraph (1)(D) thereof) and premiums (including deposits and assessments) does not exceed $150,000.
Page 4 - The bonds are subject to estate, inheritance, gift, or other excise taxes, whether Federal or State, but are exempt from all taxation now or hereafter imposed on the principal or interest thereof by any State, or any of the possessions of the United States, or by any local taxing authoricy.
Page 25 - ... trust (or under a contract purchased by an employees' trust) forming part of a pension, stock bonus, or profit-sharing plan which, at the time of the decedent's separation from employment (whether by death or otherwise), or at the time of termination of the plan if earlier, met the requirements of section 401 (a); (2) a retirement annuity contract purchased by an employer (and not by an employees...