Income Tax Regulations, As of January 2008CCH, 2008 - 1170 The standard reference for serious tax professionals and students, CCH's Income Tax Regulations reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code. |
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20,601 for regulations adjusted basis aggregation allocated allowed Amended by T.D. amended to reflect amount apply assets bad debts bank beginning after December beneficiary benefits business taxable income computing contributions corporation costs December 31 deduction described in section determined distribution dividends employees exempt function fair market value filed following examples foreign personal holding graph gross income holding company income indebtedness Internal Revenue Code ment mining natural gas October 9 operating mineral interests organiza organization described outstanding paid percent percentage depletion period personal holding company ported organizations portion prior private foundation production payment purposes of section pursuant qualifying real property real property loans reflect law changes regulations not amended regulations thereunder relating reserve for losses respect shareholder subdivision subparagraph supporting organization taxable years beginning taxpayer term timber tion trade or business transfer treated trust United unrelated business taxable unrelated trade VEBA