Internal Revenue BulletinDepartment of the Treasury, Internal Revenue Service, 1963 - Tax administration and procedure |
From inside the book
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Page 14
... Tax Act , imposes a tax , at a specified rate per cigarette , upon distributors selling or otherwise disposing of ... imposed . In view of the intent of the Illinois Legislature to impose the ciga- rette use tax on the retail consumer ...
... Tax Act , imposes a tax , at a specified rate per cigarette , upon distributors selling or otherwise disposing of ... imposed . In view of the intent of the Illinois Legislature to impose the ciga- rette use tax on the retail consumer ...
Page 18
... tax deemed to be 3 percent . - In applying the provisions of section 3302 ( c ) relating to the limitation on total credits , and to reductions of credits otherwise allowable , the tax imposed by section 3301 shall be computed at the ...
... tax deemed to be 3 percent . - In applying the provisions of section 3302 ( c ) relating to the limitation on total credits , and to reductions of credits otherwise allowable , the tax imposed by section 3301 shall be computed at the ...
Page 25
... tax imposed by section 3301 by virtue of any pro- vision of law which specifically refers to section 3301 or the corresponding section of prior law in granting exemption from such tax , and ( ii ) the remunera- tion for such service is ...
... tax imposed by section 3301 by virtue of any pro- vision of law which specifically refers to section 3301 or the corresponding section of prior law in granting exemption from such tax , and ( ii ) the remunera- tion for such service is ...
Page 34
United States. Internal Revenue Service. shall not be exempt from the tax imposed by section 3301 unless such other provision of law grants a specific exemption , by reference to section 3301 ( or the corresponding section of prior law ) ...
United States. Internal Revenue Service. shall not be exempt from the tax imposed by section 3301 unless such other provision of law grants a specific exemption , by reference to section 3301 ( or the corresponding section of prior law ) ...
Page 35
United States. Internal Revenue Service. SECTION 4061. - IMPOSITION OF TAX [ MOTOR VEHICLES ] 26 CFR 40.4061 ( b ) -2 ... imposed by section 4061 ( b ) of the Internal Revenue Code of 1954 when sold separately by the manufacturer ...
United States. Internal Revenue Service. SECTION 4061. - IMPOSITION OF TAX [ MOTOR VEHICLES ] 26 CFR 40.4061 ( b ) -2 ... imposed by section 4061 ( b ) of the Internal Revenue Code of 1954 when sold separately by the manufacturer ...
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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...