The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1969 - 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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... separate volume entitled " List of Sections Affected , 1949-1963 . " A General Explanation of the Code of Federal Regulations , a list of current CFR volumes , and a list of superseded CFR volumes appear in the volume containing Title 1 ...
... separate volume entitled " List of Sections Affected , 1949-1963 . " A General Explanation of the Code of Federal Regulations , a list of current CFR volumes , and a list of superseded CFR volumes appear in the volume containing Title 1 ...
Page 9
... separate operating mineral interests under section 614 ( b ) prior to its amendment by Revenue Act of 1964 . 1.614-3 Rules relating to separate operating mineral interests in the case of mines . 1.614-4 Treatment under the Internal ...
... separate operating mineral interests under section 614 ( b ) prior to its amendment by Revenue Act of 1964 . 1.614-3 Rules relating to separate operating mineral interests in the case of mines . 1.614-4 Treatment under the Internal ...
Page 14
... is used in section 501 ( c ) ( 3 ) in its generally accepted legal sense and is , therefore , not to be construed as limited by the separate enumeration in section 501 ( c ) ( 3 ) of other 14 $ 1.501 ( c ) ( 3 ) -1 Title 26 Chapter 1.
... is used in section 501 ( c ) ( 3 ) in its generally accepted legal sense and is , therefore , not to be construed as limited by the separate enumeration in section 501 ( c ) ( 3 ) of other 14 $ 1.501 ( c ) ( 3 ) -1 Title 26 Chapter 1.
Page 28
... separate fund which pays such sick and accident benefits , the plan must specify that portion of the contributions to be used to fund such benefits . If a plan which is financed in whole or in part by employee contributions provides ...
... separate fund which pays such sick and accident benefits , the plan must specify that portion of the contributions to be used to fund such benefits . If a plan which is financed in whole or in part by employee contributions provides ...
Page 48
... separate corporation ( other than a corporation described in section 501 ( c ) ( 2 ) ) or other separate entity which it wholly owns and which is not operated for the primary purpose of carrying on a trade or business for profit . Such ...
... separate corporation ( other than a corporation described in section 501 ( c ) ( 2 ) ) or other separate entity which it wholly owns and which is not operated for the primary purpose of carrying on a trade or business for profit . Such ...
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Common terms and phrases
accumulated earnings acquired adjusted basis allocated allowed amended by T.D. amount apply bad debts beginning after December benefits business lease cluded common trust fund computed corporation cost December 31 defined in section dends depletion described in section determined distribution duction earnings and profits election under section eral erty example expenditures fair market value Federal filed foreign personal holding graph gross income holding company income included income tax indebtedness Internal Revenue Code losses on qualifying ment mineral property mining operating mineral interests operating unit paragraph payer payment percent personal holding company portion prior provided in section purposes qualifying real property real property loans relating reserve for losses respect royalties section 501 separate operating mineral separate property shareholder spect Statutory provisions subdivision subparagraph subsequent taxable tax imposed taxable years beginning taxpayer term timber tion tract or parcel trade or business treated trust described unrelated trade
Popular passages
Page 12 - ... organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, and which does not participate in, or intervene in (including the publishing or...
Page 100 - Commissioner is authorized to distribute, apportion, or allocate gross income, deductions, credits, or allowances between or among such organizations, trades, or businesses, if he determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such organizations, trades, or businesses.
Page 56 - UNRELATED TRADE OR BUSINESS. (a) GENERAL RULE. — The term "unrelated trade or business" means, In the case of any organization subject to the tax imposed by section 511, any trade or business the conduct of which is not substantially related (aside from the need of such organization for income or funds or the use it makes of the profits derived) to the exercise or performance by such organization of Its charitable, educational, or other purpose or function constituting the basis for its exemption...
Page 19 - Fraternal beneficiary societies, orders, or associations, (A) operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system...
Page 11 - Corporations organized for the exclusive purpose of holding title to property, collecting income therefrom, and turning over the entire amount thereof, less expenses, to an organization which itself is exempt from the tax imposed by this title...
Page 67 - Unrelated, trade or business — (a) General rule. The term "unrelated trade or business" means, in the case of any organization subject to the tax imposed by section 511, any trade or business the conduct of which is not substantially related (aside from the need of such organization for income or funds or the use it makes of the profits derived) to the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the basis for its exemption...
Page 21 - Exemption shall not be denied any such association because it has capital stock, if the dividend rate of such stock is fixed at not to exceed the legal rate of interest in the State of incorporation or 8 per centum per annum, whichever is greater, on the value of the consideration for which the stock was issued...
Page 104 - An individual shall be considered as owning the stock owned, directly or indirectly, by or for his family or by or for his partner.
Page 289 - Budget IV Civil Service Commission (Equal Employment Opportunity;)] V International Organizations Employees Loyalty Board VI Department of Defense VII Advisory Commission on Intergovernmental Relations VIII National Capital Transportation Agency IX Appalachian Regional Commission X National Capital Housing Authority XI United States Soldiers' Home XII District of Columbia Redevelopment Land Agency XIII National Commission on Product Safety Title 6 — [Reserved!
Page 188 - In the case of property held in trust, the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance with the pertinent provisions of the instrument creating the trust, or, in the absence of such provisions, on the basis of the trust income allocable to each.