2 edition of Cross-references within the Internal Revenue Code of 1954 as of January 1, 1969. found in the catalog.
Cross-references within the Internal Revenue Code of 1954 as of January 1, 1969.
United States. Congress. Joint Committee on Internal Revenue Taxation.
|The Physical Object|
|Pagination||20 p. ;|
|Number of Pages||20|
EFFECTIVE DATE OF AMENDMENT Pub. L. , title III, §(e), Dec. 10, , 85 Stat. , provided that: "The amendments made by this section to section 57 of the Internal Revenue Code of shall apply to taxable years beginning after Decem The amendments made by this section to section of such Code shall apply to. For purposes of clause (i), the term "disqualified yield" means the excess of the yield to maturity on the obligation over the sum referred to 1 subsection (i)(1)(B) plus 1 percentage point, and the term "total return" is the amount which would have been the original issue discount on the obligation if interest described in the parenthetical in.
() See I.R.S. Announcement , I.R.B. 31; Rev. Proc. , C.B. (effective January 1, , the Service was no longer prohibited by statute from issuing rulings or determination letters in the fringe benefits area, but it would refrain from issuing rulings or determination letters until after January 1, ). CODE OF FEDERAL REGULATIONS 26 Part 1 (§§ to ) Revised as of April 1, Internal Revenue Containing a Codification of documents of general applicability and future effect As of April 1, With Ancillaries. Published by. the Office of the Federal Register. National Archives and Records. Administration. As a Special Edition of the Federal Register U.S. .
(1) The provisions of this Act set forth under the heading “Internal Revenue Title” may be cited as the “Internal Revenue Code of ” (2) The Internal Revenue Code enacted on Febru , as amended, may be cited as the “Internal Revenue Code of ”. (b) Publication. An electing small business trust (ESBT) within the meaning of section (e) is treated as two separate trusts for purposes of chapter 1 of the Internal Revenue Code. The portion of an ESBT that consists of stock in one or more S corporations is treated as one trust.
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Author of Analysis of energy supply, conservation, and conversion, House Bill (H.R. ) and possible alternatives, Cross-references within the Internal revenue code of as of June 1,Cross-references within the Internal Revenue Code of as of January 1,Federal excise-tax data, Individual income tax provisions of the Internal revenue.
Legislative history of the Internal revenue code of covering all changes made in the code from the date of its enactment on Augto the end of the first session of the 89th Congress in together with effective dates and applicability, pertinent ancillary provisions, explanatory and historical notes, tables and appendixes, and a cumulative supplement.
PUBLIC LAW - CHAPTER APPROVED AUGa. m., E. Internal Revenue Code of ENACTED DURING THE K SECOND SESSION OF THE EIGHTY-THIRD CONGRESS OF THE UNITED STATES OF AMERICA Begun and held at the City of Washington on Wednesday, January 6,an act To retdse the internal. "(a) In General.—For purposes of section (a) of the Internal Revenue Code of [formerly I.R.C.
], in the case of any individual who was a State legislator at any time during any taxable year beginning before January 1,and who, for the taxable year, elects the application of this section, for any period during such a taxable.
DERIVATIONS OF CODE SECTIONS OF THE INTERNAL REVENUE CODES OF AND PREPARED BY THE STAFF OF THE JOINT COMMITTEE ON TAXATION JANU U.S.
GOVDNMENT PRINTING OFFICE WASHINGTON: For sale by!he U.S. Governme;1\ Printing Office SuperintendentofDocuments.
Mail Stop: SSOP. Washington. DC. “(2) ElectionIn the case of the estate of any decedent dying before January 1,with respect to which there is an election under section of the Internal Revenue Code ofthe executor of the estate may elect to have the amendments made by this section apply with respect to installments due after the effective date of the.
For example, in many states a liquor license is not property. Under the Internal Revenue Code, however, the question is whether the taxpayer has rights under state law. Because the taxpayer does have rights under state law, the liquor license is property under the Internal Revenue Code.
SeeDrye, U.S. at "(1) Imposition of tax.—On distilled spirits on which tax was imposed under section or of the Internal Revenue Code of [formerly I.R.C.
] before October 1,and which were held on such date for sale by any person, there shall be imposed a tax at the rate of $ for each proof gallon and a proportionate tax at the. Paragraph (1) shall apply to amounts paid within the taxable year only to the extent that such amounts do not exceed $50 multiplied by the number of full calendar months during the taxable year which fall within the period described in paragraph (1).
For purposes of the preceding sentence, if 15 or more days of a calendar month fall within such. (1) The provisions of this Act set forth under the heading "Inter- nal Revenue Title" may be cited as the "Internal Revenue Code of ".
(2) The Internal Revenue Code enacted on Februas amended, may be cited as the "Internal Revenue Code of ". (b) PUBLICATION.—This Act shall be published as volume 68A of. (1) Notwithstanding any other provision of the Class V School Employees Retirement Act, no member or beneficiary of the retirement system shall receive in any calendar year an annuity or other benefit which would exceed the maximum benefit permitted under section of the Internal Revenue Code, or any successor provision and the regulations.
(2) The Internal Revenue Code of means the act approved Aug (26 U.S.C.), entitled “An act to revise the internal revenue laws of the United States”, as amended.
(3) The Internal Revenue Code of means the act approved Febru (53 Stat., Part 1), as amended. (B) TRANSITIONAL RULE.—If, but for this subparagraph, an amount would be allowable as a deduction by reason of section (cX5) or (c)(6) of the Internal Revenue Code of for a taxable year beginning before January 1,such amount shall be allowable only for the taxpayer's first taxable year beginning in Internal Revenue Code:Sec.
Charitable, etc., contributions and gifts is made such organization is committed to spend such contributions for such research before January 1 of the fifth calendar year which begins after the date such contribution is made, (iv) an organization which normally receives a substantial part of its support.
CLASS LIFE SYSTEM; APPLICATION TO REAL PROPERTY; GENERAL RULE Section 5(a) of Pub.as amended by Pub. Sec. 2, Oct. 22,Stat.provided that: ''In the case of buildings and other items of section property (within the meaning of section (c) of the Internal Revenue Code of (formerly I.R.C.
(Code excerpts, provided by CCH — Standard Federal Tax Reports, as of ) Note: Internal Revenue regulations governing practices of the IRS agents are created by the IRS itself.
But the Internal Revenue Code is different; it is a law of the federal government — passed by Congress, like any other federal law. Anyone who says that there is. (27) “Internal Revenue Code of ” means the Internal Revenue Code ofapproved April 6, (68A Stat.
3; 26 U.S.C. § 1 et seq.), as amended through (a) In general - (1) - Limitation. Part II (section and following) of subchapter B of chapter 6 of the Internal Revenue Code (Code) (part II) provides rules to limit the amounts of certain specified tax benefit items of component members of a controlled group of corporations for their tax years which include a particular December 31st date, or, in the case of a short taxable year member.
In general, the provisions of the Internal Revenue Code of are applicable with respect to taxable years beginning after Decemand ending after Aug Certain provisions of that Code are deemed to be included in the Internal Revenue Code of See section (b) Scope of regulations.
Section 3(a) of the code, as amended by this section of the bill, is applicable to taxable years beginning on or after January 1,and before January 1, It retains the substantive rules contained in the existing section 3 but substitutes for the table in the existing section 3 the following tables.
This document contains amendments to the Income Tax Regulations (26 CFR part 1) under section (e)(9) of the Internal Revenue Code (Code), as amended by section of the Multiemployer Pension Reform Act ofDivision O of the Consolidated and Further Continuing Appropriations Act,Public Law No.
– ( Stat. ((1) IN GENERAL. -- Except as otherwise provided in this subsection, in the case of a bond issued after Decemsection of the Code shall be treated as including the requirements of section (f) of the Code in order for section (a) of the Code to apply.
(2) GOVERNMENT BONDS.Unless otherwise provided, the Estate Tax Regulations are applicable to the estates of decedents dying after Augand supersede the regulations contained in p subchapter B, chapter I, ti Code of Federal Regulations () (RegulationsEstate Tax), as prescribed and made applicable to the Internal Revenue Code of.