26 CFR 1.15-1 - Changes in rate during a taxable year.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (see § 1.51-1(d)(1)(i)) 56.26 Total tax for the taxable year 4,569.20 Example 3. H and W, husband and... beginning after December 31, 1969. H and W file a joint return on the basis of a taxable year ending August 31. For the taxable year ending August 31, 1970, H and W have adjusted gross income of $12,500. Their...

26 CFR 1.274-6T - Substantiation with respect to certain types of listed property for taxable years beginning after...

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Substantiation with respect to certain types of listed property for taxable years beginning after 1985 (temporary). 1.274-6T Section 1.274-6T Internal... TAXES (CONTINUED) Items Not Deductible § 1.274-6T Substantiation with respect to certain types of listed...

26 CFR 1.274-6T - Substantiation with respect to certain types of listed property for taxable years beginning after...

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Substantiation with respect to certain types of listed property for taxable years beginning after 1985 (temporary). 1.274-6T Section 1.274-6T Internal... TAXES (CONTINUED) Items Not Deductible § 1.274-6T Substantiation with respect to certain types of listed...

26 CFR 1.274-6T - Substantiation with respect to certain types of listed property for taxable years beginning after...

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Substantiation with respect to certain types of listed property for taxable years beginning after 1985 (temporary). 1.274-6T Section 1.274-6T Internal... TAXES (CONTINUED) Items Not Deductible § 1.274-6T Substantiation with respect to certain types of listed...

26 CFR 1.274-6T - Substantiation with respect to certain types of listed property for taxable years beginning after...

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Substantiation with respect to certain types of listed property for taxable years beginning after 1985 (temporary). 1.274-6T Section 1.274-6T Internal... TAXES (CONTINUED) Items Not Deductible § 1.274-6T Substantiation with respect to certain types of listed...

26 CFR 1.960-5 - Credit for taxable year of inclusion binding for taxable year of exclusion.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 10 2014-04-01 2013-04-01 true Credit for taxable year of inclusion binding for taxable year of exclusion. 1.960-5 Section 1.960-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Corporations § 1.960-5 Credit for taxable year of inclusion binding for taxable year of exclusion. (a) Taxes...

26 CFR 1.960-5 - Credit for taxable year of inclusion binding for taxable year of exclusion.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Credit for taxable year of inclusion binding for taxable year of exclusion. 1.960-5 Section 1.960-5 Internal Revenue INTERNAL REVENUE SERVICE... Corporations § 1.960-5 Credit for taxable year of inclusion binding for taxable year of exclusion. (a) Taxes...

26 CFR 1.960-5 - Credit for taxable year of inclusion binding for taxable year of exclusion.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Credit for taxable year of inclusion binding for taxable year of exclusion. 1.960-5 Section 1.960-5 Internal Revenue INTERNAL REVENUE SERVICE... Corporations § 1.960-5 Credit for taxable year of inclusion binding for taxable year of exclusion. (a) Taxes...

26 CFR 1.960-5 - Credit for taxable year of inclusion binding for taxable year of exclusion.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Credit for taxable year of inclusion binding for taxable year of exclusion. 1.960-5 Section 1.960-5 Internal Revenue INTERNAL REVENUE SERVICE... Corporations § 1.960-5 Credit for taxable year of inclusion binding for taxable year of exclusion. (a) Taxes...

26 CFR 1.960-5 - Credit for taxable year of inclusion binding for taxable year of exclusion.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Credit for taxable year of inclusion binding for taxable year of exclusion. 1.960-5 Section 1.960-5 Internal Revenue INTERNAL REVENUE SERVICE... § 1.960-5 Credit for taxable year of inclusion binding for taxable year of exclusion. (a) Taxes not...

26 CFR 1.981-1 - Foreign law community income for taxable years beginning after December 31, 1966, and before...

Code of Federal Regulations, 2010 CFR

2010-04-01

... decree of divorce or of separate maintenance. However, the mere fact that spouses have not lived together during the course of the taxable year shall not cause them to be considered as not married at the close of the taxable year. A husband and wife who are separated under an interlocutory decree of divorce...

20 CFR 404.428 - Earnings in a taxable year.

Code of Federal Regulations, 2010 CFR

2010-04-01

... satisfaction that you have a different taxable year. If you are self-employed, your taxable year is a calendar year unless you have a different taxable year for the purposes of subtitle A of the Internal Revenue... rule that applies to the earnings of a beneficiary who attains full retirement age (as described in...

26 CFR 1.907(a)-1 - Reduction in taxes paid on FOGEI (for taxable years beginning after December 31, 1982).

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Reduction in taxes paid on FOGEI (for taxable... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income from Sources Without the United States § 1.907(a)-1 Reduction in taxes paid on FOGEI (for taxable years...

26 CFR 1.444-1T - Election to use a taxable year other than the required taxable year (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... Election to use a taxable year other than the required taxable year (temporary). (a) General rules—(1) Year... how and when to make a section 444 election. (2) Effect of section 444 election—(i) In general. A... election—(i) In general. A section 444 election is terminated when— (A) A partnership, S corporation, or...

26 CFR 1.199-9 - Application of section 199 to pass-thru entities for taxable years beginning on or before May 17...

Code of Federal Regulations, 2010 CFR

2010-04-01

... taxable year on the partner's 2007 Federal income tax return. (5) Partnerships electing out of subchapter... basis of X's non-PRS assets, all of which are investment assets, is $10,000. X's only gross receipts for... presumed). In the 2006 taxable year, PRS's only wage expense is $2,000 for marketing, which is not included...

26 CFR 1.1378-1 - Taxable year of S corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Taxable year of S corporation. 1.1378-1 Section... TAX (CONTINUED) INCOME TAXES Small Business Corporations and Their Shareholders § 1.1378-1 Taxable year of S corporation. (a) In general. The taxable year of an S corporation must be a permitted year. A...

26 CFR 1.1378-1 - Taxable year of S corporation.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 11 2012-04-01 2012-04-01 false Taxable year of S corporation. 1.1378-1 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1378-1 Taxable year of S corporation. (a) In general. The taxable year of an S corporation must be a permitted...

26 CFR 1.1378-1 - Taxable year of S corporation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Taxable year of S corporation. 1.1378-1 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1378-1 Taxable year of S corporation. (a) In general. The taxable year of an S corporation must be a permitted...

26 CFR 1.1378-1 - Taxable year of S corporation.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 11 2013-04-01 2013-04-01 false Taxable year of S corporation. 1.1378-1 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1378-1 Taxable year of S corporation. (a) In general. The taxable year of an S corporation must be a permitted...

26 CFR 1.1378-1 - Taxable year of S corporation.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 11 2014-04-01 2014-04-01 false Taxable year of S corporation. 1.1378-1 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1378-1 Taxable year of S corporation. (a) In general. The taxable year of an S corporation must be a permitted...

26 CFR 1.803-7 - Taxable years affected.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Taxable years affected. 1.803-7 Section 1.803-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-7 Taxable years affected. Sections 1.803-1...

26 CFR 1.803-7 - Taxable years affected.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Taxable years affected. 1.803-7 Section 1.803-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-7 Taxable years affected. Sections 1.803-1...

26 CFR 1.803-7 - Taxable years affected.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Taxable years affected. 1.803-7 Section 1.803-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-7 Taxable years affected. Sections 1.803-1...

26 CFR 1.803-7 - Taxable years affected.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Taxable years affected. 1.803-7 Section 1.803-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-7 Taxable years affected. Sections 1.803-1...

26 CFR 301.7701(b)-6 - Taxable year.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Taxable year. 301.7701(b)-6 Section 301.7701(b)-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Definitions § 301.7701(b)-6 Taxable year. (a) In general. An alien...

26 CFR 1.832-3 - Taxable years affected.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Taxable years affected. 1.832-3 Section 1.832-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Other Insurance Companies § 1.832-3 Taxable years affected. Sections 1.832-1 and...

26 CFR 1.832-3 - Taxable years affected.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Taxable years affected. 1.832-3 Section 1.832-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Other Insurance Companies § 1.832-3 Taxable years affected. Sections 1.832-1 and...

26 CFR 1.832-3 - Taxable years affected.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Taxable years affected. 1.832-3 Section 1.832-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Other Insurance Companies § 1.832-3 Taxable years affected. Sections 1.832-1 and...

26 CFR 1.832-3 - Taxable years affected.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Taxable years affected. 1.832-3 Section 1.832-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Other Insurance Companies § 1.832-3 Taxable years affected. Sections 1.832-1 and...

26 CFR 1.522-4 - Taxable years affected.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Taxable years affected. 1.522-4 Section 1.522-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Farmers' Cooperatives § 1.522-4 Taxable years affected. Section 522 and §§ 1.522...

26 CFR 1.441-3 - Taxable year of a personal service corporation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Taxable year of a personal service corporation... personal service corporation. (a) Taxable year—(1) Required taxable year. Except as provided in paragraph (a)(2) of this section, the taxable year of a personal service corporation (PSC) (as defined in...

26 CFR 1.832-3 - Taxable years affected.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Taxable years affected. 1.832-3 Section 1.832-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Other Insurance Companies § 1.832-3 Taxable years affected. Sections 1.832-1 and 1.832-2 are...

26 CFR 1.803-7 - Taxable years affected.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Taxable years affected. 1.803-7 Section 1.803-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Life Insurance Companies § 1.803-7 Taxable years affected. Sections 1.803-1 through 1.803-6...

26 CFR 1.4-4 - Short taxable year caused by death.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Short taxable year caused by death. 1.4-4... TAXES Normal Taxes and Surtaxes § 1.4-4 Short taxable year caused by death. An individual making a... taxable year results from the death of the taxpayer. Tax on Corporations ...

26 CFR 1.4-4 - Short taxable year caused by death.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Short taxable year caused by death. 1.4-4... TAXES Normal Taxes and Surtaxes § 1.4-4 Short taxable year caused by death. An individual making a... taxable year results from the death of the taxpayer. Tax on Corporations ...

26 CFR 1.441-2 - Election of taxable year consisting of 52-53 weeks.

Code of Federal Regulations, 2010 CFR

2010-04-01

.... For this purpose, a 52-53-week taxable year beginning on any of the days from June 25 to July 4... day of the week; and (iii) Ends always on— (A) Whatever date this same day of the week last occurs in a calendar month; or (B) Whatever date this same day of the week falls that is the nearest to the...

26 CFR 1.441-2 - Election of taxable year consisting of 52-53 weeks.

Code of Federal Regulations, 2011 CFR

2011-04-01

.... For this purpose, a 52-53-week taxable year beginning on any of the days from June 25 to July 4... always on the same day of the week; and (iii) Ends always on— (A) Whatever date this same day of the week last occurs in a calendar month; or (B) Whatever date this same day of the week falls that is the...

26 CFR 1.9005-1 - Election relating to the determination of gross income from the property for taxable years...

Code of Federal Regulations, 2010 CFR

2010-04-01

... income from the property for taxable years beginning prior to 1961 in the case of clay and quartzite used... beginning prior to 1961 in the case of clay and quartzite used in making refractory products. (a) In general... provisions of the Internal Revenue Code of 1939) in the case of quartzite and clay used by the mine owner or...

26 CFR 1.706-1 - Taxable years of partner and partnership.

Code of Federal Regulations, 2010 CFR

2010-04-01

... a taxable year elected under section 444, or establishes a business purpose for such taxable year...: Test 12/31 Year end Interest inpartnership profits Months of deferral for 12/31 year end Interest×deferral Partner A 12/31 .5 0 0 Partner B 11/30 .5 11 5.5 Aggregate deferral 5.5 Test 11/30 Year end...

26 CFR 1.4-4 - Short taxable year caused by death.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Short taxable year caused by death. 1.4-4 Section... Normal Taxes and Surtaxes § 1.4-4 Short taxable year caused by death. An individual making a return for a... results from the death of the taxpayer. Tax on Corporations ...

26 CFR 1.4-4 - Short taxable year caused by death.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Short taxable year caused by death. 1.4-4 Section... Normal Taxes and Surtaxes § 1.4-4 Short taxable year caused by death. An individual making a return for a... results from the death of the taxpayer. Tax on Corporations ...

26 CFR 1.451-1 - General rule for taxable year of inclusion.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 6 2010-04-01 2010-04-01 false General rule for taxable year of inclusion. 1... General rule for taxable year of inclusion. (a) General rule. Gains, profits, and income are to be... received during such year shall be included. (For rules relating to the inclusion of partnership income in...

26 CFR 1.217-1 - Deduction for moving expenses paid or incurred in taxable years beginning before January 1, 1970.

Code of Federal Regulations, 2010 CFR

2010-04-01

... taxable year in connection with the commencement of work as an employee at a new principal place of work... employee at a new principal place of work of which such taxpayer has been notified by his employer on or... new principal place of work (see paragraph (c)(3) of this section for a discussion of the term...

26 CFR 1.217-1 - Deduction for moving expenses paid or incurred in taxable years beginning before January 1, 1970.

Code of Federal Regulations, 2011 CFR

2011-04-01

... taxable year in connection with the commencement of work as an employee at a new principal place of work... employee at a new principal place of work of which such taxpayer has been notified by his employer on or... new principal place of work (see paragraph (c)(3) of this section for a discussion of the term...

26 CFR 1.451-1 - General rule for taxable year of inclusion.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 6 2013-04-01 2013-04-01 false General rule for taxable year of inclusion. 1....451-1 General rule for taxable year of inclusion. (a) General rule. Gains, profits, and income are to... received during such year shall be included. (For rules relating to the inclusion of partnership income in...

26 CFR 1.451-1 - General rule for taxable year of inclusion.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 6 2012-04-01 2012-04-01 false General rule for taxable year of inclusion. 1....451-1 General rule for taxable year of inclusion. (a) General rule. Gains, profits, and income are to... received during such year shall be included. (For rules relating to the inclusion of partnership income in...

26 CFR 1.451-1 - General rule for taxable year of inclusion.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 6 2014-04-01 2014-04-01 false General rule for taxable year of inclusion. 1....451-1 General rule for taxable year of inclusion. (a) General rule. Gains, profits, and income are to... received during such year shall be included. (For rules relating to the inclusion of partnership income in...

26 CFR 1.451-1 - General rule for taxable year of inclusion.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 6 2011-04-01 2011-04-01 false General rule for taxable year of inclusion. 1....451-1 General rule for taxable year of inclusion. (a) General rule. Gains, profits, and income are to... received during such year shall be included. (For rules relating to the inclusion of partnership income in...

26 CFR 1.6655-5 - Short taxable year.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 3. Initial short year with three required installments. Corporation C began business on February 12... business on February 12, 2009, and adopted a calendar year as its taxable year. X adopts an accrual method... short year with four required installments. Corporation B began business on January 9, 2009, and adopted...

26 CFR 1.1-3 - Change in rates applicable to taxable year.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Section 1.1-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Normal Taxes and Surtaxes § 1.1-3 Change in rates applicable to taxable year. For computation of the tax for a taxable year during which a change in the tax rates occurs, see section 21 and the...

26 CFR 1.441-3 - Taxable year of a personal service corporation.

Code of Federal Regulations, 2014 CFR

2014-04-01

... same facts as in Example 1, except that X desires to change to a 52-53-week taxable year ending with... Commissioner's permission to use a September 30 taxable year. Example 2. The facts are the same as in Example 1... performance of services in the fields of health, law, engineering, architecture, accounting, actuarial science...

26 CFR 1.6033-1 - Returns by exempt organizations; taxable years beginning before January 1, 1970.

Code of Federal Regulations, 2014 CFR

2014-04-01

..., educational, religious, or scientific. For example, payments for nursing service, for laboratory construction... of accounting records, the governing instrument, or applicable local law. (f) Its disbursements out... association or corporation and the amount of his distributive share of the taxable income of the association...

26 CFR 1.6033-1 - Returns by exempt organizations; taxable years beginning before January 1, 1970.

Code of Federal Regulations, 2012 CFR

2012-04-01

..., educational, religious, or scientific. For example, payments for nursing service, for laboratory construction... of accounting records, the governing instrument, or applicable local law. (f) Its disbursements out... association or corporation and the amount of his distributive share of the taxable income of the association...

26 CFR 1.6033-1 - Returns by exempt organizations; taxable years beginning before January 1, 1970.

Code of Federal Regulations, 2013 CFR

2013-04-01

..., educational, religious, or scientific. For example, payments for nursing service, for laboratory construction... of accounting records, the governing instrument, or applicable local law. (f) Its disbursements out... association or corporation and the amount of his distributive share of the taxable income of the association...

26 CFR 1.6033-1 - Returns by exempt organizations; taxable years beginning before January 1, 1970.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., educational, religious, or scientific. For example, payments for nursing service, for laboratory construction... of accounting records, the governing instrument, or applicable local law. (f) Its disbursements out... association or corporation and the amount of his distributive share of the taxable income of the association...

26 CFR 1.831-2 - Taxable years affected.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) INCOME TAXES Other Insurance Companies § 1.831-2 Taxable years affected. Section 1.831-1 is applicable....831-4 is applicable only with respect to the companies described therein, and only with respect to...

26 CFR 1.199-5 - Application of section 199 to pass-thru entities for taxable years beginning after May 17, 2006...

Code of Federal Regulations, 2010 CFR

2010-04-01

... principles of § 1.704-1(b)(1)(vii): Gross income attributable to DPGR ($1,500 (DPGR) − $810 (allocable CGS... Federal income tax items, as determined under the principles of § 1.704-1(b)(1)(vii): Gross income... effect under section 704(b). In the 2010 taxable year, PRS's only wage expense is $2,000 for marketing...

26 CFR 1.831-2 - Taxable years affected.

Code of Federal Regulations, 2014 CFR

2014-04-01

...) INCOME TAXES (CONTINUED) Other Insurance Companies § 1.831-2 Taxable years affected. Section 1.831-1 is... amended. Section 1.831-4 is applicable only with respect to the companies described therein, and only with...

26 CFR 1.831-2 - Taxable years affected.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) INCOME TAXES (CONTINUED) Other Insurance Companies § 1.831-2 Taxable years affected. Section 1.831-1 is... amended. Section 1.831-4 is applicable only with respect to the companies described therein, and only with...

26 CFR 1.831-2 - Taxable years affected.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) INCOME TAXES (CONTINUED) Other Insurance Companies § 1.831-2 Taxable years affected. Section 1.831-1 is... amended. Section 1.831-4 is applicable only with respect to the companies described therein, and only with...

26 CFR 1.831-2 - Taxable years affected.

Code of Federal Regulations, 2012 CFR

2012-04-01

...) INCOME TAXES (CONTINUED) Other Insurance Companies § 1.831-2 Taxable years affected. Section 1.831-1 is... amended. Section 1.831-4 is applicable only with respect to the companies described therein, and only with...

26 CFR 1.32-2 - Earned income credit for taxable years beginning after December 31, 1978.

Code of Federal Regulations, 2010 CFR

2010-04-01

... after December 31, 1978. 1.32-2 Section 1.32-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.32-2 Earned income credit for taxable... thereunder relating to joint returns of income tax by husband and wife). The requirements of the preceding...

26 CFR 1.861-8 - Computation of taxable income from sources within the United States and from other sources and...

Code of Federal Regulations, 2014 CFR

2014-04-01

... in taxable years beginning before January 1, 1988. (7) Losses on the sale, exchange, or other disposition of property—(i) Allocation. The deduction allowed for loss recognized on the sale, exchange, or... asset or property during the taxable year or years immediately preceding the sale, exchange, or other...

26 CFR 1.861-8 - Computation of taxable income from sources within the United States and from other sources and...

Code of Federal Regulations, 2013 CFR

2013-04-01

... in taxable years beginning before January 1, 1988. (7) Losses on the sale, exchange, or other disposition of property—(i) Allocation. The deduction allowed for loss recognized on the sale, exchange, or... asset or property during the taxable year or years immediately preceding the sale, exchange, or other...

26 CFR 1.861-8 - Computation of taxable income from sources within the United States and from other sources and...

Code of Federal Regulations, 2012 CFR

2012-04-01

... in taxable years beginning before January 1, 1988. (7) Losses on the sale, exchange, or other disposition of property—(i) Allocation. The deduction allowed for loss recognized on the sale, exchange, or... asset or property during the taxable year or years immediately preceding the sale, exchange, or other...

26 CFR 1.861-8 - Computation of taxable income from sources within the United States and from other sources and...

Code of Federal Regulations, 2011 CFR

2011-04-01

... in taxable years beginning before January 1, 1988. (7) Losses on the sale, exchange, or other disposition of property—(i) Allocation. The deduction allowed for loss recognized on the sale, exchange, or... asset or property during the taxable year or years immediately preceding the sale, exchange, or other...

26 CFR 1.404(a)-2 - Information to be furnished by employer claiming deductions; taxable years ending before December...

Code of Federal Regulations, 2011 CFR

2011-04-01

... deductions; taxable years ending before December 31, 1971. 1.404(a)-2 Section 1.404(a)-2 Internal Revenue... employer claiming deductions; taxable years ending before December 31, 1971. (a) For the first taxable year... 25 highest paid employees covered by the plan in the taxable year, listed in order of their...

26 CFR 1.58-9 - Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987.

Code of Federal Regulations, 2014 CFR

2014-04-01

... exceed the limitation under section 904. Example 1. In 1982 Corporation B has $17.6 million dollars in... Corporation B has $17.6 million dollars in foreign tax credits available for the taxable year. If preference... limitation under section 904. Example 1. (i) In 1982 Corporation B has $17.6 million dollars in foreign tax...

26 CFR 1.58-9 - Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987.

Code of Federal Regulations, 2011 CFR

2011-04-01

... exceed the limitation under section 904. Example 1. In 1982 Corporation B has $17.6 million dollars in... Corporation B has $17.6 million dollars in foreign tax credits available for the taxable year. If preference... limitation under section 904. Example 1. (i) In 1982 Corporation B has $17.6 million dollars in foreign tax...

26 CFR 1.58-9 - Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987.

Code of Federal Regulations, 2012 CFR

2012-04-01

... exceed the limitation under section 904. Example 1. In 1982 Corporation B has $17.6 million dollars in... Corporation B has $17.6 million dollars in foreign tax credits available for the taxable year. If preference... limitation under section 904. Example 1. (i) In 1982 Corporation B has $17.6 million dollars in foreign tax...

26 CFR 1.58-9 - Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987.

Code of Federal Regulations, 2013 CFR

2013-04-01

... exceed the limitation under section 904. Example 1. In 1982 Corporation B has $17.6 million dollars in... Corporation B has $17.6 million dollars in foreign tax credits available for the taxable year. If preference... limitation under section 904. Example 1. (i) In 1982 Corporation B has $17.6 million dollars in foreign tax...

26 CFR 1.815-1 - Taxable years affected.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Distributions to Shareholders § 1.815-1 Taxable years affected. Sections 1.815-2 through 1... Internal Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act of 1959 (73 Stat...

26 CFR 1.1502-77A - Common parent agent for subsidiaries applicable for consolidated return years beginning before...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Common parent agent for subsidiaries applicable... TAXES Regulations Applicable to Taxable Years Beginning Before June 28, 2002 § 1.1502-77A Common parent...) Scope of agency of common parent corporation. The common parent, for all purposes (other than the making...

26 CFR 1.1402(f)-1 - Computation of partner's net earnings from self-employment for taxable year which ends as result...

Code of Federal Regulations, 2010 CFR

2010-04-01

...-employment for taxable year which ends as result of his death. 1.1402(f)-1 Section 1.1402(f)-1 Internal...-employment for taxable year which ends as result of his death. (a) Taxable years ending after August 28, 1958...'s taxable year ends after August 28, 1958, solely because of death, and on a day other than the last...

26 CFR 1.801-2 - Taxable years affected.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-2 Taxable years affected. Section 1.801-1 is... Code are to the Internal Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act... Internal Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act of 1959 (73 Stat...

26 CFR 1.801-2 - Taxable years affected.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) INCOME TAXES Life Insurance Companies § 1.801-2 Taxable years affected. Section 1.801-1 is applicable... Internal Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act of 1959 (73 Stat... 1954, as amended by the Life Insurance Company Income Tax Act of 1959 (73 Stat. 112) and section 3 of...

26 CFR 1.801-2 - Taxable years affected.

Code of Federal Regulations, 2012 CFR

2012-04-01

...) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-2 Taxable years affected. Section 1.801-1 is... Code are to the Internal Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act... Internal Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act of 1959 (73 Stat...

26 CFR 1.801-2 - Taxable years affected.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-2 Taxable years affected. Section 1.801-1 is... Code are to the Internal Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act... Internal Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act of 1959 (73 Stat...

26 CFR 1.801-2 - Taxable years affected.

Code of Federal Regulations, 2014 CFR

2014-04-01

...) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-2 Taxable years affected. Section 1.801-1 is... Code are to the Internal Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act... Internal Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act of 1959 (73 Stat...

26 CFR 1.802-2 - Taxable years affected.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) INCOME TAXES Life Insurance Companies § 1.802-2 Taxable years affected. Section 1.802(b)-1 is applicable... 1954, as amended by the Life Insurance Company Income Tax Act of 1959 (73 Stat. 112) and section 235(c..., chapter 1 of the Code are to the Internal Revenue Code of 1954, as amended by the Life Insurance Company...

26 CFR 1.6073-3 - Short taxable years.

Code of Federal Regulations, 2010 CFR

2010-04-01

... before the 15th day of the 4th month of such taxable year if the requirements of section 6015(a) are met on or before the 1st day of the 4th month of such year. If such requirements are first met after the 1st day of the 4th month but before the 2d day of the 6th month, the declaration must be filed on or...

26 CFR 1.6073-3 - Short taxable years.

Code of Federal Regulations, 2014 CFR

2014-04-01

... on or before the 15th day of the 4th month of such taxable year if the requirements of section 6015(a) are met on or before the 1st day of the 4th month of such year. If such requirements are first met after the 1st day of the 4th month but before the 2d day of the 6th month, the declaration must be filed...

26 CFR 1.6073-3 - Short taxable years.

Code of Federal Regulations, 2011 CFR

2011-04-01

... on or before the 15th day of the 4th month of such taxable year if the requirements of section 6015(a) are met on or before the 1st day of the 4th month of such year. If such requirements are first met after the 1st day of the 4th month but before the 2d day of the 6th month, the declaration must be filed...

26 CFR 1.6073-3 - Short taxable years.

Code of Federal Regulations, 2012 CFR

2012-04-01

... on or before the 15th day of the 4th month of such taxable year if the requirements of section 6015(a) are met on or before the 1st day of the 4th month of such year. If such requirements are first met after the 1st day of the 4th month but before the 2d day of the 6th month, the declaration must be filed...

26 CFR 1.6073-3 - Short taxable years.

Code of Federal Regulations, 2013 CFR

2013-04-01

... on or before the 15th day of the 4th month of such taxable year if the requirements of section 6015(a) are met on or before the 1st day of the 4th month of such year. If such requirements are first met after the 1st day of the 4th month but before the 2d day of the 6th month, the declaration must be filed...

26 CFR 1.802-2 - Taxable years affected.

Code of Federal Regulations, 2012 CFR

2012-04-01

...) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802-2 Taxable years affected. Section 1.802(b)-1 is... Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act of 1959 (73 Stat. 112) and... Insurance Company Income Tax Act of 1959 (73 Stat. 112), section 3 of the Act of October 23, 1962 (76 Stat...

26 CFR 1.802-2 - Taxable years affected.

Code of Federal Regulations, 2014 CFR

2014-04-01

...) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802-2 Taxable years affected. Section 1.802(b)-1 is... Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act of 1959 (73 Stat. 112) and... Insurance Company Income Tax Act of 1959 (73 Stat. 112), section 3 of the Act of October 23, 1962 (76 Stat...

26 CFR 1.802-2 - Taxable years affected.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802-2 Taxable years affected. Section 1.802(b)-1 is... Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act of 1959 (73 Stat. 112) and... Insurance Company Income Tax Act of 1959 (73 Stat. 112), section 3 of the Act of October 23, 1962 (76 Stat...

26 CFR 1.802-2 - Taxable years affected.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802-2 Taxable years affected. Section 1.802(b)-1 is... Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act of 1959 (73 Stat. 112) and... Insurance Company Income Tax Act of 1959 (73 Stat. 112), section 3 of the Act of October 23, 1962 (76 Stat...

26 CFR 1.665(e)-1A - Preceding taxable year.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., since the Internal Revenue Code of 1939 applies to those years. (b) Simple trusts. A taxable year of a trust during which the trust was a simple trust (that is, was subject to subpart B) for the entire year... widow W. The terms of the trust require that the income be distributed currently (i.e., it is a simple...

26 CFR 1.907(b)-1 - Reduction of creditable FORI taxes (for taxable years beginning after December 31, 1982).

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Reduction of creditable FORI taxes (for taxable...) Income from Sources Without the United States § 1.907(b)-1 Reduction of creditable FORI taxes (for..., war profits, or excess profits taxes. Section 907(b) will apply to a person regardless of whether that...

26 CFR 1.6654-3 - Short taxable years of individuals.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional Amounts, and Assessable Penalties § 1... short taxable year due to a change in annual accounting periods, in determining the tax: (i) Shown on... manner described in the last sentence thereof). If the tax rates or the taxpayer's status with respect to...

26 CFR 301.6501(j)-1 - Investment credit carryback; taxable years ending after December 31, 1961.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Investment credit carryback; taxable years ending after December 31, 1961. 301.6501(j)-1 Section 301.6501(j)-1 Internal Revenue INTERNAL REVENUE... Limitations Limitations on Assessment and Collection § 301.6501(j)-1 Investment credit carryback; taxable...

26 CFR 1.1038-3 - Election to have section 1038 apply for taxable years beginning after December 31, 1957.

Code of Federal Regulations, 2010 CFR

2010-04-01

.... (a) In general. If an election is made in the manner provided by paragraph (b) of this section, the... this section. (b) Time and manner of making election—(1) In general. (i) An election to have the... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Election to have section 1038 apply for taxable...

76 FR 43225 - Highway Use Tax; Filing and Payment for Taxable Period Beginning July 1, 2011

Federal Register 2010, 2011, 2012, 2013, 2014

2011-07-20

.... These regulations affect owners and operators of highway motor vehicles with a taxable gross weight of... temporary regulations that provide guidance on the filing of Form 2290 ``Heavy Highway Vehicle Use Tax... regulations are proposed to apply to taxable use of highway motor vehicles occurring on or after July 1, 2011...

26 CFR 49.4262(a)-1 - Taxable transportation.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) MISCELLANEOUS EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES Transportation of Persons § 49.4262(a)-1 Taxable... which begins after November 15, 1962, only if such portion is not part of “uninterrupted international... transportation which begins after November 15, 1962, the tax, if applicable, applies only to the amount paid for...

26 CFR 1.441-3 - Taxable year of a personal service corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... section 444, or establishes a business purpose for such fiscal year and obtains the approval of the... adopt any other taxable year must establish a business purpose and obtain the approval of the... performance of services in the fields of health, law, engineering, architecture, accounting, actuarial science...

26 CFR 1.668(a)-1 - Amounts treated as received in prior taxable years; inclusion in gross income.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Amounts treated as received in prior taxable years; inclusion in gross income. 1.668(a)-1 Section 1.668(a)-1 Internal Revenue INTERNAL REVENUE....668(a)-1 Amounts treated as received in prior taxable years; inclusion in gross income. (a) Section...

26 CFR 1.668(a)-1 - Amounts treated as received in prior taxable years; inclusion in gross income.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Amounts treated as received in prior taxable years; inclusion in gross income. 1.668(a)-1 Section 1.668(a)-1 Internal Revenue INTERNAL REVENUE....668(a)-1 Amounts treated as received in prior taxable years; inclusion in gross income. (a) Section...

26 CFR 1.668(a)-1 - Amounts treated as received in prior taxable years; inclusion in gross income.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Amounts treated as received in prior taxable years; inclusion in gross income. 1.668(a)-1 Section 1.668(a)-1 Internal Revenue INTERNAL REVENUE....668(a)-1 Amounts treated as received in prior taxable years; inclusion in gross income. (a) Section...

26 CFR 1.668(a)-1 - Amounts treated as received in prior taxable years; inclusion in gross income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Amounts treated as received in prior taxable years; inclusion in gross income. 1.668(a)-1 Section 1.668(a)-1 Internal Revenue INTERNAL REVENUE....668(a)-1 Amounts treated as received in prior taxable years; inclusion in gross income. (a) Section...

26 CFR 1.668(a)-1 - Amounts treated as received in prior taxable years; inclusion in gross income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Amounts treated as received in prior taxable years; inclusion in gross income. 1.668(a)-1 Section 1.668(a)-1 Internal Revenue INTERNAL REVENUE... treated as received in prior taxable years; inclusion in gross income. (a) Section 668(a) provides that...

26 CFR 1.668(a)-1A - Amounts treated as received in prior taxable years; inclusion in gross income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Amounts treated as received in prior taxable years; inclusion in gross income. 1.668(a)-1A Section 1.668(a)-1A Internal Revenue INTERNAL REVENUE... treated as received in prior taxable years; inclusion in gross income. (a) Section 668(a) provides that...

26 CFR 1.871-13 - Taxation of individuals for taxable year of change of U.S. citizenship or residence.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of individuals for taxable year of change of U.S. citizenship or residence. 1.871-13 Section 1.871-13 Internal Revenue INTERNAL REVENUE... Foreign Corporations § 1.871-13 Taxation of individuals for taxable year of change of U.S. citizenship or...

26 CFR 1.871-13 - Taxation of individuals for taxable year of change of U.S. citizenship or residence.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxation of individuals for taxable year of change of U.S. citizenship or residence. 1.871-13 Section 1.871-13 Internal Revenue INTERNAL REVENUE...) Nonresident Aliens and Foreign Corporations § 1.871-13 Taxation of individuals for taxable year of change of U...

26 CFR 1.668(a)-1A - Amounts treated as received in prior taxable years; inclusion in gross income.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Amounts treated as received in prior taxable years; inclusion in gross income. 1.668(a)-1A Section 1.668(a)-1A Internal Revenue INTERNAL REVENUE....668(a)-1A Amounts treated as received in prior taxable years; inclusion in gross income. (a) Section...

26 CFR 1.668(a)-1A - Amounts treated as received in prior taxable years; inclusion in gross income.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Amounts treated as received in prior taxable years; inclusion in gross income. 1.668(a)-1A Section 1.668(a)-1A Internal Revenue INTERNAL REVENUE....668(a)-1A Amounts treated as received in prior taxable years; inclusion in gross income. (a) Section...

26 CFR 1.668(a)-1A - Amounts treated as received in prior taxable years; inclusion in gross income.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Amounts treated as received in prior taxable years; inclusion in gross income. 1.668(a)-1A Section 1.668(a)-1A Internal Revenue INTERNAL REVENUE....668(a)-1A Amounts treated as received in prior taxable years; inclusion in gross income. (a) Section...

26 CFR 1.668(a)-1A - Amounts treated as received in prior taxable years; inclusion in gross income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Amounts treated as received in prior taxable years; inclusion in gross income. 1.668(a)-1A Section 1.668(a)-1A Internal Revenue INTERNAL REVENUE....668(a)-1A Amounts treated as received in prior taxable years; inclusion in gross income. (a) Section...

26 CFR 1.1402(a)-14 - Options available to farmers in computing net earnings from self-employment for taxable years...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Options available to farmers in computing net earnings from self-employment for taxable years ending after 1954 and before December 31, 1956. 1.1402(a... available to farmers in computing net earnings from self-employment for taxable years ending after 1954 and...

26 CFR 1.451-6 - Election to include crop insurance proceeds in gross income in the taxable year following the...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Election to include crop insurance proceeds in... (CONTINUED) INCOME TAXES Taxable Year for Which Items of Gross Income Included § 1.451-6 Election to include... or damage. (a) In general. (1) For taxable years ending after December 30, 1969, a taxpayer reporting...

26 CFR 1.332-4 - Liquidations covering more than one taxable year.

Code of Federal Regulations, 2011 CFR

2011-04-01

... extending over a period of more than one taxable year, the nonrecognition of gain or loss with respect to... exception provided in section 332 to the general rule for computing gain or loss with respect to amounts... have a copy. On and after September 1, 1953, the functions of the Commissioner with respect to such...

26 CFR 1.332-4 - Liquidations covering more than one taxable year.

Code of Federal Regulations, 2012 CFR

2012-04-01

... distributions extending over a period of more than one taxable year, the nonrecognition of gain or loss with... within the exception provided in section 332 to the general rule for computing gain or loss with respect... or the depositary may each have a copy. On and after September 1, 1953, the functions of the...

26 CFR 1.332-4 - Liquidations covering more than one taxable year.

Code of Federal Regulations, 2010 CFR

2010-04-01

... extending over a period of more than one taxable year, the nonrecognition of gain or loss with respect to... exception provided in section 332 to the general rule for computing gain or loss with respect to amounts... have a copy. On and after September 1, 1953, the functions of the Commissioner with respect to such...

26 CFR 1.332-4 - Liquidations covering more than one taxable year.

Code of Federal Regulations, 2013 CFR

2013-04-01

... distributions extending over a period of more than one taxable year, the nonrecognition of gain or loss with... within the exception provided in section 332 to the general rule for computing gain or loss with respect... or the depositary may each have a copy. On and after September 1, 1953, the functions of the...

26 CFR 1.332-4 - Liquidations covering more than one taxable year.

Code of Federal Regulations, 2014 CFR

2014-04-01

... distributions extending over a period of more than one taxable year, the nonrecognition of gain or loss with... within the exception provided in section 332 to the general rule for computing gain or loss with respect... or the depositary may each have a copy. On and after September 1, 1953, the functions of the...

26 CFR 1.199-9 - Application of section 199 to pass-thru entities for taxable years beginning on or before May 17...

Code of Federal Regulations, 2014 CFR

2014-04-01

... the trust's or estate's distributable net income (DNI), as defined by section 643(a), for the taxable... the gross receipts from PRS ($20,000), resulting in net income from PRS of $10,000. With respect to... attributed to tax-exempt interest is $2,222 ($8,000 × ($10,000 tax exempt interest/$36,000 gross receipts net...

26 CFR 1.199-9 - Application of section 199 to pass-thru entities for taxable years beginning on or before May 17...

Code of Federal Regulations, 2013 CFR

2013-04-01

... the trust's or estate's distributable net income (DNI), as defined by section 643(a), for the taxable... the gross receipts from PRS ($20,000), resulting in net income from PRS of $10,000. With respect to... attributed to tax-exempt interest is $2,222 ($8,000 × ($10,000 tax exempt interest/$36,000 gross receipts net...

26 CFR 1.199-9 - Application of section 199 to pass-thru entities for taxable years beginning on or before May 17...

Code of Federal Regulations, 2011 CFR

2011-04-01

... the trust's or estate's distributable net income (DNI), as defined by section 643(a), for the taxable... the gross receipts from PRS ($20,000), resulting in net income from PRS of $10,000. With respect to... attributed to tax-exempt interest is $2,222 ($8,000 × ($10,000 tax exempt interest/$36,000 gross receipts net...

26 CFR 1.536-1 - Short taxable years.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.536-1 Short taxable... not be placed on an annual basis for the purpose of the accumulated earnings tax imposed by section...

26 CFR 301.9100-14T - Individual's election to terminate taxable year when case commences.

Code of Federal Regulations, 2010 CFR

2010-04-01

... when case commences. 301.9100-14T Section 301.9100-14T Internal Revenue INTERNAL REVENUE SERVICE... Rules Application of Internal Revenue Laws § 301.9100-14T Individual's election to terminate taxable year when case commences. (a) Scope. The regulations prescribed in this section provide rules for...

26 CFR 1.441-1 - Period for computation of taxable income.

Code of Federal Regulations, 2010 CFR

2010-04-01

...), a taxable year may not cover a period of more than 12 calendar months. (b) General rules and... period of 12 consecutive months ending on December 31. A taxpayer who has not established a fiscal year... be made for a period known as the taxable year. For rules relating to methods of accounting, the...

26 CFR 1.857-2 - Real estate investment trust taxable income and net capital gain.

Code of Federal Regulations, 2010 CFR

2010-04-01

... estate investment trust taxable income and net capital gain. (a) Real estate investment trust taxable... paid during the taxable year, and the net capital gain is excluded in computing real estate investment... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Real estate investment trust taxable income and...

26 CFR 1.25A-3 - Hope Scholarship Credit.

Code of Federal Regulations, 2011 CFR

2011-04-01

... academic period beginning in the taxable year (or treated as beginning in the taxable year, see § 1.25A-5(e...) Degree requirement. For at least one academic period that begins during the taxable year, the student... least one academic period that begins during the taxable year, the student enrolls for at least one-half...

26 CFR 1.9001-3 - Basis adjustments for taxable years between changeover date and 1956 adjustment date.

Code of Federal Regulations, 2010 CFR

2010-04-01

... changeover date and 1956 adjustment date. 1.9001-3 Section 1.9001-3 Internal Revenue INTERNAL REVENUE SERVICE....9001-3 Basis adjustments for taxable years between changeover date and 1956 adjustment date. (a) In... before the taxpayer's 1956 adjustment date. This adjusted basis shall be used for all purposes of the...

26 CFR 1.1402(a)-15 - Options available to farmers in computing net earnings from self-employment for taxable years...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Options available to farmers in computing net... farmers in computing net earnings from self-employment for taxable years ending on or after December 31... experienced farmer and for his services as manager of the partnership's farm activities during the year 1966...

26 CFR 1.858-1 - Dividends paid by a real estate investment trust after close of taxable year.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Dividends paid by a real estate investment trust..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.858-1 Dividends paid by a real estate investment trust after close of taxable year. (a...

26 CFR 1.858-1 - Dividends paid by a real estate investment trust after close of taxable year.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Dividends paid by a real estate investment trust..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.858-1 Dividends paid by a real estate investment trust after close of taxable year. (a) General rule...

26 CFR 1.858-1 - Dividends paid by a real estate investment trust after close of taxable year.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Dividends paid by a real estate investment trust..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.858-1 Dividends paid by a real estate investment trust after close of taxable year. (a...

26 CFR 1.858-1 - Dividends paid by a real estate investment trust after close of taxable year.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Dividends paid by a real estate investment trust..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.858-1 Dividends paid by a real estate investment trust after close of taxable year. (a...

26 CFR 1.858-1 - Dividends paid by a real estate investment trust after close of taxable year.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Dividends paid by a real estate investment trust..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.858-1 Dividends paid by a real estate investment trust after close of taxable year. (a...

20 CFR 404.1087 - Figuring partner's net earnings from self-employment for taxable year which ends as a result of...

Code of Federal Regulations, 2013 CFR

2013-04-01

...-employment for taxable year which ends as a result of death. 404.1087 Section 404.1087 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1087 Figuring partner's...

20 CFR 404.1087 - Figuring partner's net earnings from self-employment for taxable year which ends as a result of...

Code of Federal Regulations, 2012 CFR

2012-04-01

...-employment for taxable year which ends as a result of death. 404.1087 Section 404.1087 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1087 Figuring partner's...

20 CFR 404.1087 - Figuring partner's net earnings from self-employment for taxable year which ends as a result of...

Code of Federal Regulations, 2011 CFR

2011-04-01

...-employment for taxable year which ends as a result of death. 404.1087 Section 404.1087 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1087 Figuring partner's...

20 CFR 404.1087 - Figuring partner's net earnings from self-employment for taxable year which ends as a result of...

Code of Federal Regulations, 2014 CFR

2014-04-01

...-employment for taxable year which ends as a result of death. 404.1087 Section 404.1087 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1087 Figuring partner's...

20 CFR 404.1087 - Figuring partner's net earnings from self-employment for taxable year which ends as a result of...

Code of Federal Regulations, 2010 CFR

2010-04-01

...-employment for taxable year which ends as a result of death. 404.1087 Section 404.1087 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1087 Figuring partner's...

26 CFR 49.4262(a)-1 - Taxable transportation.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Taxable transportation. 49.4262(a)-1 Section 49...) MISCELLANEOUS EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES Transportation of Persons § 49.4262(a)-1 Taxable transportation. (a) In general. Unless excluded under section 4262(b) (see § 49.4262(b)-1), taxable...

26 CFR 49.4262(a)-1 - Taxable transportation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Taxable transportation. 49.4262(a)-1 Section 49...) MISCELLANEOUS EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES Transportation of Persons § 49.4262(a)-1 Taxable transportation. (a) In general. Unless excluded under section 4262(b) (see § 49.4262(b)-1), taxable...

26 CFR 49.4262(a)-1 - Taxable transportation.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Taxable transportation. 49.4262(a)-1 Section 49...) MISCELLANEOUS EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES Transportation of Persons § 49.4262(a)-1 Taxable transportation. (a) In general. Unless excluded under section 4262(b) (see § 49.4262(b)-1), taxable...

26 CFR 48.4081-3 - Taxable fuel; taxable events other than removal at the terminal rack.

Code of Federal Regulations, 2010 CFR

2010-04-01

... at the terminal rack. 48.4081-3 Section 48.4081-3 Internal Revenue INTERNAL REVENUE SERVICE...; taxable events other than removal at the terminal rack. (a) Overview. Although tax is imposed when taxable fuel is removed from the terminal at the rack, tax also is imposed in certain other situations...

26 CFR 1.996-8 - Effect of carryback of capital loss or net operating loss to prior DISC taxable year.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Effect of carryback of capital loss or net operating loss to prior DISC taxable year. 1.996-8 Section 1.996-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales...

26 CFR 1.55-1 - Alternative minimum taxable income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Alternative minimum taxable income. 1.55-1... TAXES Tax Surcharge § 1.55-1 Alternative minimum taxable income. (a) General rule for computing alternative minimum taxable income. Except as otherwise provided by statute, regulations, or other published...

26 CFR 1.1368-3 - Examples.

Code of Federal Regulations, 2011 CFR

2011-04-01

... profits for taxable years beginning before January 1, 1997. (i) Corporation S, an S corporation, has no earnings and profits as of January 1, 1996, the first day of its 1996 taxable year. S's sole shareholder, A... without earnings and profits for taxable years beginning on or after August 18, 1998. (i) Corporation S...

26 CFR 1.802-4 - Life insurance company taxable income.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Life insurance company taxable income. 1.802-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802-4 Life insurance company taxable income. (a) Life insurance company taxable income defined. Section 802(b) defines the term life...

26 CFR 1.802-4 - Life insurance company taxable income.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Life insurance company taxable income. 1.802-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802-4 Life insurance company taxable income. (a) Life insurance company taxable income defined. Section 802(b) defines the term life...

26 CFR 1.802-4 - Life insurance company taxable income.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Life insurance company taxable income. 1.802-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802-4 Life insurance company taxable income. (a) Life insurance company taxable income defined. Section 802(b) defines the term life...

26 CFR 1.802-4 - Life insurance company taxable income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Life insurance company taxable income. 1.802-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802-4 Life insurance company taxable income. (a) Life insurance company taxable income defined. Section 802(b) defines the term life...

26 CFR 1.802-4 - Life insurance company taxable income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Life insurance company taxable income. 1.802-4... TAX (CONTINUED) INCOME TAXES Life Insurance Companies § 1.802-4 Life insurance company taxable income. (a) Life insurance company taxable income defined. Section 802(b) defines the term life insurance...

26 CFR 1.593-10 - Certain distributions to shareholders by a domestic building and loan association.

Code of Federal Regulations, 2010 CFR

2010-04-01

... meaning of section 316(a)(2)) or out of earnings and profits accumulated in taxable years beginning after..., earnings and profits accumulated in taxable years beginning after December 31, 1951, and (v) Finally, such... tax-exempt interest of $500. X's earnings and profits for 1963 (computed at the close of the taxable...

26 CFR 301.9100-20T - Election to treat certain distributions as made on the last day of the taxable year.

Code of Federal Regulations, 2010 CFR

2010-04-01

... ADMINISTRATION General Rules Application of Internal Revenue Laws § 301.9100-20T Election to treat certain distributions as made on the last day of the taxable year. (a) In general. Section 233(b) of the Revenue Act of... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Election to treat certain distributions as made...

26 CFR 1.3-1 - Application of optional tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

.... Tables XVI through XXX apply for taxable years beginning after December 31, 1970. The standard deduction... deduction for Tables XVI through XXX, applicable to taxable years beginning in 1971, is 13 percent. For an...

26 CFR 1.3-1 - Application of optional tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

.... Tables XVI through XXX apply for taxable years beginning after December 31, 1970. The standard deduction... deduction for Tables XVI through XXX, applicable to taxable years beginning in 1971, is 13 percent. For an...

26 CFR 1.3-1 - Application of optional tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

.... Tables XVI through XXX apply for taxable years beginning after December 31, 1970. The standard deduction... deduction for Tables XVI through XXX, applicable to taxable years beginning in 1971, is 13 percent. For an...

26 CFR 1.3-1 - Application of optional tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

.... Tables XVI through XXX apply for taxable years beginning after December 31, 1970. The standard deduction... deduction for Tables XVI through XXX, applicable to taxable years beginning in 1971, is 13 percent. For an...

26 CFR 1.3-1 - Application of optional tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

.... Tables XVI through XXX apply for taxable years beginning after December 31, 1970. The standard deduction... deduction for Tables XVI through XXX, applicable to taxable years beginning in 1971, is 13 percent. For an...

A guide to taxable debt financing alternatives.

PubMed

Aderholdt, J M; Pardue, C R

1989-07-01

The 1986 Tax Reform Act placed new restrictions on the use of tax-exempt financing for certain healthcare projects, and policymakers are considering further restrictions. In light of these developments, financial managers should become familiar with the available taxable debt financing options. These include commercial paper, taxable variable rate demand notes, floating rate notes, medium-term notes, long-term domestic public offerings, and domestic private placements.

26 CFR 1.466-1 - Method of accounting for the redemption cost of qualified discount coupons.

Code of Federal Regulations, 2011 CFR

2011-04-01

... for 1980 and each of the next nine taxable years by $10. (3) Suspense account—(i) In general. In the... taxable year are $10. Since the qualifying redemption costs during the redemption period for the taxable year ($10) exceed the opening balance of the suspense account at the beginning of the taxable year ($7...

26 CFR 55.4981-1 - Imposition of excise tax on certain real estate investment trust taxable income not distributed...

Code of Federal Regulations, 2014 CFR

2014-04-01

... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-1 Imposition of excise tax on certain real estate investment trust taxable income not distributed during the taxable year...

26 CFR 55.4981-1 - Imposition of excise tax on certain real estate investment trust taxable income not distributed...

Code of Federal Regulations, 2011 CFR

2011-04-01

... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-1 Imposition of excise tax on certain real estate investment trust taxable income not distributed during the taxable year...

26 CFR 55.4981-1 - Imposition of excise tax on certain real estate investment trust taxable income not distributed...

Code of Federal Regulations, 2010 CFR

2010-04-01

... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-1 Imposition of excise tax on certain real estate investment trust taxable income not distributed during the taxable year...

26 CFR 55.4981-1 - Imposition of excise tax on certain real estate investment trust taxable income not distributed...

Code of Federal Regulations, 2013 CFR

2013-04-01

... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-1 Imposition of excise tax on certain real estate investment trust taxable income not distributed during the taxable year...

26 CFR 55.4981-1 - Imposition of excise tax on certain real estate investment trust taxable income not distributed...

Code of Federal Regulations, 2012 CFR

2012-04-01

... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-1 Imposition of excise tax on certain real estate investment trust taxable income not distributed during the taxable year...

26 CFR 1.545-2 - Adjustments to taxable income.

Code of Federal Regulations, 2014 CFR

2014-04-01

....545-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.545-2 Adjustments to taxable income. (a) Taxes—(1) General rule. (i) In computing undistributed personal holding company income for any taxable...

26 CFR 31.3502-1 - Nondeductibility of taxes in computing taxable income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Nondeductibility of taxes in computing taxable... 1954) § 31.3502-1 Nondeductibility of taxes in computing taxable income. For provisions relating to the nondeductibility, in computing taxable income under subtitle A, of the taxes imposed by sections 3101, 3201, and...

26 CFR 1.852-3 - Investment company taxable income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Investment company taxable income. 1.852-3... TAX (CONTINUED) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.852-3 Investment company taxable income. Section 852(b)(2) requires certain adjustments to be made to...

26 CFR 1.852-3 - Investment company taxable income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Investment company taxable income. 1.852-3... TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-3 Investment company taxable income. Section 852(b)(2) requires certain adjustments to be...

26 CFR 1.852-3 - Investment company taxable income.

Code of Federal Regulations, 2014 CFR

2014-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-3 Investment company taxable income. Section 852(b)(2) requires certain adjustments to be... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Investment company taxable income. 1.852-3...

26 CFR 1.852-3 - Investment company taxable income.

Code of Federal Regulations, 2013 CFR

2013-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-3 Investment company taxable income. Section 852(b)(2) requires certain adjustments to be... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Investment company taxable income. 1.852-3...

26 CFR 1.852-3 - Investment company taxable income.

Code of Federal Regulations, 2012 CFR

2012-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-3 Investment company taxable income. Section 852(b)(2) requires certain adjustments to be... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Investment company taxable income. 1.852-3...

26 CFR 1.803-4 - Taxable income and deductions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAXES Life Insurance Companies § 1.803-4 Taxable income and deductions. (a) In general. The taxable income of a life insurance company is its gross amount of income received or accrued... occupied by a life insurance company provided in section 803(h), the limitations on the adjustment for...

26 CFR 1.545-2 - Adjustments to taxable income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Adjustments to taxable income. 1.545-2 Section 1.545-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.545-2 Adjustments to taxable income. (a...

26 CFR 1.806-3 - Certain changes in reserves and assets.

Code of Federal Regulations, 2010 CFR

2010-04-01

... amount equal to the value of such reserves at the end of the taxable year. The means of the life... assets, as the case may be) at the beginning of the taxable year (or, if acquired later, at the beginning... had life insurance reserves of $1,000,000 at the beginning of 1958 (including those subsequently...

26 CFR 1.806-3 - Certain changes in reserves and assets.

Code of Federal Regulations, 2011 CFR

2011-04-01

... amount equal to the value of such reserves at the end of the taxable year. The means of the life... assets, as the case may be) at the beginning of the taxable year (or, if acquired later, at the beginning... had life insurance reserves of $1,000,000 at the beginning of 1958 (including those subsequently...

The Effect of Recent Tax Changes on Taxable Income: Evidence from a New Panel of Tax Returns

ERIC Educational Resources Information Center

Heim, Bradley T.

2009-01-01

This paper estimates the elasticity of taxable income to the net-of-tax share using a panel of tax returns that follows a random sample of taxpayers from 1999 to 2005, spanning the EGTRRA 2001 and JGTRRA 2003 tax changes. Results suggest that the elasticity of taxable income to the current year's net-of-tax share lies between 0.3 and 0.4 overall,…

26 CFR 1.404(a)-2A - Information to be furnished by employer; taxable years ending on or after December 31, 1971, and...

Code of Federal Regulations, 2010 CFR

2010-04-01

... attachment to Form 4848 for each taxable year during which he maintains a pension, annuity, stock bonus... in writing that Form 4849 will be filed by the fiduciary for such plan as an attachment to Form 990-P... main office or place of business of the employer. [T.D. 7165, 37 FR 5025, Mar. 9, 1972, as amended by T...

26 CFR 1.593-8 - Allocation of pre-1952 surplus to opening balance of reserve for losses on qualifying real...

Code of Federal Regulations, 2014 CFR

2014-04-01

... taxable year beginning before January 1, 1952 (including any amount acquired from another taxpayer), minus...) Impairment of surplus, undivided profits, and reserves—(1) General rule. In the case of a taxable year beginning after December 31, 1951, and ending before January 1, 1963, if for such year: (i) The amount...

26 CFR 1.593-8 - Allocation of pre-1952 surplus to opening balance of reserve for losses on qualifying real...

Code of Federal Regulations, 2012 CFR

2012-04-01

... taxable year beginning before January 1, 1952 (including any amount acquired from another taxpayer), minus...) Impairment of surplus, undivided profits, and reserves—(1) General rule. In the case of a taxable year beginning after December 31, 1951, and ending before January 1, 1963, if for such year: (i) The amount...

26 CFR 1.593-8 - Allocation of pre-1952 surplus to opening balance of reserve for losses on qualifying real...

Code of Federal Regulations, 2013 CFR

2013-04-01

... taxable year beginning before January 1, 1952 (including any amount acquired from another taxpayer), minus...) Impairment of surplus, undivided profits, and reserves—(1) General rule. In the case of a taxable year beginning after December 31, 1951, and ending before January 1, 1963, if for such year: (i) The amount...

26 CFR 1.803-4 - Taxable income and deductions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-4 Taxable income and deductions. (a) In general. The taxable income of a life insurance company is its gross amount of income received or accrued... occupied by a life insurance company provided in section 803(h), the limitations on the adjustment for...

26 CFR 1.803-4 - Taxable income and deductions.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-4 Taxable income and deductions. (a) In general. The taxable income of a life insurance company is its gross amount of income received or accrued... occupied by a life insurance company provided in section 803(h), the limitations on the adjustment for...

26 CFR 1.803-4 - Taxable income and deductions.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-4 Taxable income and deductions. (a) In general. The taxable income of a life insurance company is its gross amount of income received or accrued... occupied by a life insurance company provided in section 803(h), the limitations on the adjustment for...

26 CFR 1.803-4 - Taxable income and deductions.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-4 Taxable income and deductions. (a) In general. The taxable income of a life insurance company is its gross amount of income received or accrued... occupied by a life insurance company provided in section 803(h), the limitations on the adjustment for...

26 CFR 48.4081-2 - Taxable fuel; tax on removal at a terminal rack.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Taxable fuel; tax on removal at a terminal rack..., Tread Rubber, and Taxable Fuel Taxable Fuel § 48.4081-2 Taxable fuel; tax on removal at a terminal rack... rack are subject to tax and the position holder with respect to the fuel is liable for the tax. (b...

26 CFR 1.6035-1 - Returns of U.S. officers, directors and 10-percent shareholders of foreign personal holding...

Code of Federal Regulations, 2010 CFR

2010-04-01

..., directors and 10-percent shareholders of foreign personal holding companies for taxable years beginning... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Returns of U.S. officers, directors and 10-percent shareholders of foreign personal holding companies for taxable years beginning after September 3...

26 CFR 25.2702-6 - Reduction in taxable gifts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Reduction in taxable gifts. 25.2702-6 Section... AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Special Valuation Rules § 25.2702-6 Reduction in taxable gifts. (a) Transfers of retained interests in trust—(1) Inter vivos transfers. If an...

26 CFR 1.1243-1 - Loss of small business investment company.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Loss of small business investment company. 1....1243-1 Loss of small business investment company. (a) In general—(1) Taxable years beginning after July 11, 1969. For taxable years beginning after July 11, 1969, a small business investment company to...

26 CFR 53.4942(a)-2 - Computation of undistributed income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... any taxable year as of any time, the amount by which: (1) The distributable amount (as defined in paragraph (b) of this section) for such taxable year, exceeds (2) The qualifying distributions (as defined...: (i) For taxable years beginning before January 1, 1982, an amount equal to the greater of the minimum...

26 CFR 1.441-1 - Period for computation of taxable income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... Internal Revenue Code, and the regulations thereunder. (2) Length of taxable year. Except as otherwise provided in the Internal Revenue Code and the regulations thereunder (e.g., § 1.441-2 regarding 52-53-week... and definitions. The general rules and definitions in this paragraph (b) apply for purposes of...

26 CFR 1.441-1 - Period for computation of taxable income.

Code of Federal Regulations, 2013 CFR

2013-04-01

... Internal Revenue Code, and the regulations thereunder. (2) Length of taxable year. Except as otherwise provided in the Internal Revenue Code and the regulations thereunder (e.g., § 1.441-2 regarding 52-53-week... and definitions. The general rules and definitions in this paragraph (b) apply for purposes of...

26 CFR 1.441-1 - Period for computation of taxable income.

Code of Federal Regulations, 2012 CFR

2012-04-01

... Internal Revenue Code, and the regulations thereunder. (2) Length of taxable year. Except as otherwise provided in the Internal Revenue Code and the regulations thereunder (e.g., § 1.441-2 regarding 52-53-week... and definitions. The general rules and definitions in this paragraph (b) apply for purposes of...

26 CFR 1.1461-1 - Payment and returns of tax withheld.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Payment and returns of tax withheld. 1.1461-1... shall apply to partnership taxable years beginning after May 18, 2005, or such earlier time as the... to partnership taxable years beginning after May 18, 2005, or such earlier time as the regulations...

26 CFR 1.1461-1 - Payment and returns of tax withheld.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Payment and returns of tax withheld. 1.1461-1... shall apply to partnership taxable years beginning after May 18, 2005, or such earlier time as the... to partnership taxable years beginning after May 18, 2005, or such earlier time as the regulations...

26 CFR 1.1461-1 - Payment and returns of tax withheld.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Payment and returns of tax withheld. 1.1461-1... shall apply to partnership taxable years beginning after May 18, 2005, or such earlier time as the... to partnership taxable years beginning after May 18, 2005, or such earlier time as the regulations...

78 FR 73753 - Partnerships; Start-Up Expenditures; Organization and Syndication Fees

Federal Register 2010, 2011, 2012, 2013, 2014

2013-12-09

... deduct start-up expenditures in the taxable year in which the active trade or business begins. The amount... begins. All start-up expenditures that relate to the active trade or business are considered in...(b) to amortize start-up expenditures for the taxable year in which the active trade or business to...

26 CFR 1.989(c)-1 - Transition rules for certain branches of United States persons using a net worth method of...

Code of Federal Regulations, 2010 CFR

2010-04-01

... business units (QBU) branches of United States persons, whose functional currency (as defined in section... that used a net worth method of accounting for their last taxable year beginning before January 1, 1987... section to a QBU branch that used a net worth method of accounting for its last taxable year beginning...

26 CFR 1.1243-1 - Loss of small business investment company.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 11 2014-04-01 2014-04-01 false Loss of small business investment company. 1... Losses § 1.1243-1 Loss of small business investment company. (a) In general—(1) Taxable years beginning after July 11, 1969. For taxable years beginning after July 11, 1969, a small business investment...

26 CFR 1.1243-1 - Loss of small business investment company.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 11 2013-04-01 2013-04-01 false Loss of small business investment company. 1... Losses § 1.1243-1 Loss of small business investment company. (a) In general—(1) Taxable years beginning after July 11, 1969. For taxable years beginning after July 11, 1969, a small business investment...

26 CFR 1.1243-1 - Loss of small business investment company.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 11 2012-04-01 2012-04-01 false Loss of small business investment company. 1... Losses § 1.1243-1 Loss of small business investment company. (a) In general—(1) Taxable years beginning after July 11, 1969. For taxable years beginning after July 11, 1969, a small business investment...

26 CFR 1.1243-1 - Loss of small business investment company.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Loss of small business investment company. 1... Losses § 1.1243-1 Loss of small business investment company. (a) In general—(1) Taxable years beginning after July 11, 1969. For taxable years beginning after July 11, 1969, a small business investment...

26 CFR 1.337(d)-4 - Taxable to tax-exempt.

Code of Federal Regulations, 2010 CFR

2010-04-01

... deductions. The tax-exempt entity also must use this same reasonable method of allocation for each taxable... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Taxable to tax-exempt. 1.337(d)-4 Section 1.337(d)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX...

26 CFR 1.907(b)-1 - Reduction of creditable FORI taxes (for taxable years beginning after December 31, 1982).

Code of Federal Regulations, 2010 CFR

2010-04-01

... beginning after December 31, 1982). If the foreign law imposing a FORI tax (as defined in § 1.907(c)-3) is either structured in a manner, or operates in a manner, so that the amount of tax imposed on FORI is... excess profits taxes. Section 907(b) will apply to a person regardless of whether that person is a dual...

26 CFR 1.1461-1 - Payment and returns of tax withheld.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 12 2014-04-01 2014-04-01 false Payment and returns of tax withheld. 1.1461-1... shall apply to partnership taxable years beginning after May 18, 2005, or such earlier time as the... apply to partnership taxable years beginning after May 18, 2005, or such earlier time as the regulations...

26 CFR 1.472-8 - Dollar-value method of pricing LIFO inventories.

Code of Federal Regulations, 2014 CFR

2014-04-01

... “link-chain” method will be approved for taxable years beginning after December 31, 1960, only in those... nature of the pool. A taxpayer using either an index or link-chain method shall attach to his income tax return for the first taxable year beginning after December 31, 1960, for which the index or link-chain...

26 CFR 1.472-8 - Dollar-value method of pricing LIFO inventories.

Code of Federal Regulations, 2013 CFR

2013-04-01

... “link-chain” method will be approved for taxable years beginning after December 31, 1960, only in those... nature of the pool. A taxpayer using either an index or link-chain method shall attach to his income tax return for the first taxable year beginning after December 31, 1960, for which the index or link-chain...

26 CFR 1.472-8 - Dollar-value method of pricing LIFO inventories.

Code of Federal Regulations, 2011 CFR

2011-04-01

... “link-chain” method will be approved for taxable years beginning after December 31, 1960, only in those... nature of the pool. A taxpayer using either an index or link-chain method shall attach to his income tax return for the first taxable year beginning after December 31, 1960, for which the index or link-chain...

26 CFR 1.472-8 - Dollar-value method of pricing LIFO inventories.

Code of Federal Regulations, 2010 CFR

2010-04-01

... “link-chain” method will be approved for taxable years beginning after December 31, 1960, only in those... nature of the pool. A taxpayer using either an index or link-chain method shall attach to his income tax return for the first taxable year beginning after December 31, 1960, for which the index or link-chain...

26 CFR 1.472-8 - Dollar-value method of pricing LIFO inventories.

Code of Federal Regulations, 2012 CFR

2012-04-01

... “link-chain” method will be approved for taxable years beginning after December 31, 1960, only in those... nature of the pool. A taxpayer using either an index or link-chain method shall attach to his income tax return for the first taxable year beginning after December 31, 1960, for which the index or link-chain...

27 CFR 53.113 - Events subsequent to taxable use of article.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Events subsequent to taxable use of article. 53.113 Section 53.113 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO... Importer Considered Sale § 53.113 Events subsequent to taxable use of article. Liability for tax incurred...

27 CFR 53.113 - Events subsequent to taxable use of article.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Events subsequent to taxable use of article. 53.113 Section 53.113 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO... Importer Considered Sale § 53.113 Events subsequent to taxable use of article. Liability for tax incurred...

27 CFR 53.113 - Events subsequent to taxable use of article.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Events subsequent to taxable use of article. 53.113 Section 53.113 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO... Importer Considered Sale § 53.113 Events subsequent to taxable use of article. Liability for tax incurred...

27 CFR 53.113 - Events subsequent to taxable use of article.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Events subsequent to taxable use of article. 53.113 Section 53.113 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO... Importer Considered Sale § 53.113 Events subsequent to taxable use of article. Liability for tax incurred...

27 CFR 53.113 - Events subsequent to taxable use of article.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Events subsequent to taxable use of article. 53.113 Section 53.113 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO... Importer Considered Sale § 53.113 Events subsequent to taxable use of article. Liability for tax incurred...

26 CFR 25.2504-1 - Taxable gifts for preceding calendar periods.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Taxable gifts for preceding calendar periods... (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Determination of Tax Liability § 25.2504-1 Taxable gifts for preceding calendar periods. (a) In order to determine the correct gift...

Effects of employer-sponsored health insurance costs on Social Security taxable wages.

PubMed

Burtless, Gary; Milusheva, Sveta

2013-01-01

The increasing cost of employer contributions for employee health insurance reduces the share of compensation subject to the Social Security payroll tax. Rising insurance contributions can also have a more subtle effect on the Social Security tax base because they influence the distribution of money wages above and below the taxable maximum amount. This article uses the Medical Expenditure Panel Survey to analyze trends in employer health insurance contributions and the distribution of those costs up and down the wage distribution. Our analysis shows that employer health insurance contributions increased faster than overall compensation during 1996-2008, but such contributions grew only slightly faster among workers earning less than the taxable maximum than they did among those earning more. Because employer health insurance contributions represent a much higher percentage of compensation below the taxable maximum, health insurance cost trends exerted a disproportionate downward pressure on money wages below the taxable maximum.

26 CFR 1.902-0 - Outline of regulations provisions for section 902.

Code of Federal Regulations, 2010 CFR

2010-04-01

.... (ii) Distributions out of earnings and profits accumulated by a lower-tier corporation in its taxable...) Distributions out of earnings and profits accumulated by a lower-tier corporation in its taxable years beginning... beginning after December 31, 1986. (iii) Reduction for foreign income taxes paid or accrued. (iv) Special...

26 CFR 1.902-0 - Outline of regulations provisions for section 902.

Code of Federal Regulations, 2011 CFR

2011-04-01

.... (ii) Distributions out of earnings and profits accumulated by a lower-tier corporation in its taxable...) Distributions out of earnings and profits accumulated by a lower-tier corporation in its taxable years beginning... beginning after December 31, 1986. (iii) Reduction for foreign income taxes paid or accrued. (iv) Special...

26 CFR 1.6073-4 - Extension of time for filing declarations by individuals.

Code of Federal Regulations, 2010 CFR

2010-04-01

... of the 4th month of his taxable year, an extension of time for filing his declaration of estimated tax otherwise due on or before the 15th day of the 4th month of the taxable year is granted to and... States and Puerto Rico on the 15th day of the 4th month of a taxable year beginning after December 31...

26 CFR 53.4952-1 - Black lung trusts-taxes on taxable expenditures.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Black lung trusts-taxes on taxable expenditures... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Black Lung Benefit Trust Excise Taxes § 53.4952-1 Black lung trusts—taxes on taxable expenditures. (a) In general. Section...

26 CFR 53.4952-1 - Black lung trusts-taxes on taxable expenditures.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Black lung trusts-taxes on taxable expenditures... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Black Lung Benefit Trust Excise Taxes § 53.4952-1 Black lung trusts—taxes on taxable expenditures. (a) In general. Section...

26 CFR 1.25A-4 - Lifetime Learning Credit.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Lifetime Learning Credit. 1.25A-4 Section 1.25A-4... Rates During A Taxable Year § 1.25A-4 Lifetime Learning Credit. (a) Amount of the credit—(1) Taxable... § 1.25A-1(c), for taxable years beginning before 2003, the Lifetime Learning Credit amount is 20...

27 CFR 70.21 - Canvass of regions for taxable persons and objects.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Canvass of regions for taxable persons and objects. 70.21 Section 70.21 Alcohol, Tobacco Products and Firearms ALCOHOL AND... Canvass of regions for taxable persons and objects. Each appropriate TTB officer shall, to the extent...

26 CFR 1.6073-4 - Extension of time for filing declarations by individuals.

Code of Federal Regulations, 2011 CFR

2011-04-01

... the 15th day of the 4th month of his taxable year, an extension of time for filing his declaration of estimated tax otherwise due on or before the 15th day of the 4th month of the taxable year is granted to and... States and Puerto Rico on the 15th day of the 4th month of a taxable year beginning after December 31...

26 CFR 1.6073-4 - Extension of time for filing declarations by individuals.

Code of Federal Regulations, 2014 CFR

2014-04-01

... the 15th day of the 4th month of his taxable year, an extension of time for filing his declaration of estimated tax otherwise due on or before the 15th day of the 4th month of the taxable year is granted to and... States and Puerto Rico on the 15th day of the 4th month of a taxable year beginning after December 31...

26 CFR 1.6073-4 - Extension of time for filing declarations by individuals.

Code of Federal Regulations, 2013 CFR

2013-04-01

... the 15th day of the 4th month of his taxable year, an extension of time for filing his declaration of estimated tax otherwise due on or before the 15th day of the 4th month of the taxable year is granted to and... States and Puerto Rico on the 15th day of the 4th month of a taxable year beginning after December 31...

26 CFR 1.6073-4 - Extension of time for filing declarations by individuals.

Code of Federal Regulations, 2012 CFR

2012-04-01

... the 15th day of the 4th month of his taxable year, an extension of time for filing his declaration of estimated tax otherwise due on or before the 15th day of the 4th month of the taxable year is granted to and... States and Puerto Rico on the 15th day of the 4th month of a taxable year beginning after December 31...

27 CFR 26.200 - Taxable status.

Code of Federal Regulations, 2013 CFR

2013-04-01

... OF THE TREASURY ALCOHOL LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Products Coming Into the United States From the Virgin Islands § 26.200 Taxable status. (a) Liquors coming into the... internal revenue tax imposed upon the production in the United States of like liquors. Articles coming into...

27 CFR 26.35 - Taxable status.

Code of Federal Regulations, 2011 CFR

2011-04-01

... OF THE TREASURY LIQUORS LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Products Coming Into the United States From Puerto Rico § 26.35 Taxable status. (a) Liquors coming into the United... revenue tax imposed on the production in the United States of like liquors. Articles coming into the...

27 CFR 26.200 - Taxable status.

Code of Federal Regulations, 2011 CFR

2011-04-01

... OF THE TREASURY LIQUORS LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Products Coming Into the United States From the Virgin Islands § 26.200 Taxable status. (a) Liquors coming into the... internal revenue tax imposed upon the production in the United States of like liquors. Articles coming into...

27 CFR 26.200 - Taxable status.

Code of Federal Regulations, 2014 CFR

2014-04-01

... OF THE TREASURY ALCOHOL LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Products Coming Into the United States From the Virgin Islands § 26.200 Taxable status. (a) Liquors coming into the... internal revenue tax imposed upon the production in the United States of like liquors. Articles coming into...

27 CFR 26.35 - Taxable status.

Code of Federal Regulations, 2013 CFR

2013-04-01

... OF THE TREASURY ALCOHOL LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Products Coming Into the United States From Puerto Rico § 26.35 Taxable status. (a) Liquors coming into the United... revenue tax imposed on the production in the United States of like liquors. Articles coming into the...

27 CFR 26.200 - Taxable status.

Code of Federal Regulations, 2010 CFR

2010-04-01

... OF THE TREASURY LIQUORS LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Products Coming Into the United States From the Virgin Islands § 26.200 Taxable status. (a) Liquors coming into the... internal revenue tax imposed upon the production in the United States of like liquors. Articles coming into...

27 CFR 26.200 - Taxable status.

Code of Federal Regulations, 2012 CFR

2012-04-01

... OF THE TREASURY LIQUORS LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Products Coming Into the United States From the Virgin Islands § 26.200 Taxable status. (a) Liquors coming into the... internal revenue tax imposed upon the production in the United States of like liquors. Articles coming into...

27 CFR 26.35 - Taxable status.

Code of Federal Regulations, 2010 CFR

2010-04-01

... OF THE TREASURY LIQUORS LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Products Coming Into the United States From Puerto Rico § 26.35 Taxable status. (a) Liquors coming into the United... revenue tax imposed on the production in the United States of like liquors. Articles coming into the...

27 CFR 26.35 - Taxable status.

Code of Federal Regulations, 2012 CFR

2012-04-01

... OF THE TREASURY LIQUORS LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Products Coming Into the United States From Puerto Rico § 26.35 Taxable status. (a) Liquors coming into the United... revenue tax imposed on the production in the United States of like liquors. Articles coming into the...

27 CFR 26.35 - Taxable status.

Code of Federal Regulations, 2014 CFR

2014-04-01

... OF THE TREASURY ALCOHOL LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Products Coming Into the United States From Puerto Rico § 26.35 Taxable status. (a) Liquors coming into the United... revenue tax imposed on the production in the United States of like liquors. Articles coming into the...

26 CFR 301.7601-1 - Canvass of districts for taxable persons and objects.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Canvass of districts for taxable persons and objects. 301.7601-1 Section 301.7601-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Enforcement of Title Examination and Inspection § 301.7601-1 Canvass of districts for taxable persons and...

26 CFR 301.7601-1 - Canvass of districts for taxable persons and objects.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Canvass of districts for taxable persons and objects. 301.7601-1 Section 301.7601-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Enforcement of Title Examination and Inspection § 301.7601-1 Canvass of districts for taxable persons and...

Spirit Begins Third Martian Year

NASA Technical Reports Server (NTRS)

2007-01-01

As it finished its second Martian year on Mars, NASA's Mars Exploration Rover Spirit was beginning to examine a group of angular rocks given informal names corresponding to peaks in the Colorado Rockies. A Martian year the amount of time it takes Mars to complete one orbit around the sun lasts for 687 Earth days. Spirit completed its second Martian year on the rover's 1,338th Martian day, or sol, corresponding to Oct. 8, 2007.

Two days later, on sol 1,340 (Oct. 10, 2007), Spirit used its front hazard-identification camera to capture this wide-angle view of its robotic arm extended to a rock informally named 'Humboldt Peak.' For the rocks at this site on the southern edge of the 'Home Plate' platform in the inner basin of the Columbia Hills inside Gusev Crater, the rover team decided to use names of Colorado peaks higher than 14,000 feet. The Colorado Rockies team of the National League is the connection to the baseball-theme nomenclature being used for features around Home Plate.

The tool facing Spirit on the turret at the end of the robotic arm is the Moessbauer spectrometer.

26 CFR 1.856-2 - Limitations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... TAXES (CONTINUED) Real Estate Investment Trusts § 1.856-2 Limitations. (a) Effective date. The... taxable years of a real estate investment trust beginning after December 31, 1960. (b) Election. Under the... subchapter M for the taxable year, will not be considered a “real estate investment trust” for such year...

26 CFR 1.856-2 - Limitations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... TAXES (CONTINUED) Real Estate Investment Trusts § 1.856-2 Limitations. (a) Effective date. The... taxable years of a real estate investment trust beginning after December 31, 1960. (b) Election. Under the... subchapter M for the taxable year, will not be considered a “real estate investment trust” for such year...

26 CFR 1.856-2 - Limitations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... TAXES (CONTINUED) Real Estate Investment Trusts § 1.856-2 Limitations. (a) Effective date. The... taxable years of a real estate investment trust beginning after December 31, 1960. (b) Election. Under the... subchapter M for the taxable year, will not be considered a “real estate investment trust” for such year...

26 CFR 1.856-2 - Limitations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... TAXES (CONTINUED) Real Estate Investment Trusts § 1.856-2 Limitations. (a) Effective date. The... taxable years of a real estate investment trust beginning after December 31, 1960. (b) Election. Under the... subchapter M for the taxable year, will not be considered a “real estate investment trust” for such year...

76 FR 80081 - Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement

Federal Register 2010, 2011, 2012, 2013, 2014

2011-12-22

... Service 26 CFR Parts 1, 301, and 602 Section 482: Methods To Determine Taxable Income in Connection With a... 26 CFR Parts 1, 301, and 602 [TD 9568] RIN 1545-BI47 Section 482: Methods To Determine Taxable Income... regulations regarding methods to determine taxable income in connection with a cost sharing arrangement under...

Treating the merger as a taxable versus tax-free combination.

PubMed

Finkler, S A; Karlinsky, S S

1985-04-01

A key issue in any business combination is whether the transaction is to be a taxable acquisition or a tax-free reorganization. Neither structure's benefits clearly dominate. Taxable acquisitions result in greater inventory cost and depreciation tax benefits to the buyer and more tax to the seller. Tax-free reorganizations allow the seller to avoid current payment of at least some taxes but result in less favorable tax benefits to the buyer. Each merger must therefore be tailored to fit the specific needs and wishes of the parties involved.

26 CFR 1.6035-1 - Returns of U.S. officers, directors and 10-percent shareholders of foreign personal holding...

Code of Federal Regulations, 2011 CFR

2011-04-01

.... officers, directors and 10-percent shareholders of foreign personal holding companies for taxable years... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Returns of U.S. officers, directors and 10-percent shareholders of foreign personal holding companies for taxable years beginning after September 3...

26 CFR 1.1374-10 - Effective date and additional rules.

Code of Federal Regulations, 2010 CFR

2010-04-01

... LIFO layer existing prior to the beginning of the first taxable year as an S corporation is invaded..., notwithstanding that the taxable income limitation of section 1374(d)(2)(A)(ii) might otherwise limit the taxation...

26 CFR 1.831-3 - Tax on insurance companies (other than life or mutual), mutual marine insurance companies, mutual...

Code of Federal Regulations, 2010 CFR

2010-04-01

... premium deposits not required for losses, expenses or reserves is returned or credited to the policyholder..., and mutual fire or flood insurance companies operating on the basis of premium deposits; taxable years... operating on the basis of premium deposits; taxable years beginning after December 31, 1962. (a) All...

Laboratory Practices of Beginning Secondary Science Teachers: A Five-Year Study

ERIC Educational Resources Information Center

Wong, Sissy S.; Firestone, Jonah B.; Luft, Julie A.; Weeks, Charles B.

2013-01-01

During the beginning years of teaching, science teachers develop the knowledge and skills needed to design and implement science laboratories. In this regard, this quantitative study focused on the reported laboratory practices of 61 beginning secondary science teachers who participated in four different induction programs. The results…

26 CFR 1.278-1 - Capital expenditures incurred in planting and developing citrus and almond groves.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) Except as provided in subparagraph (2)(iii) of this paragraph and paragraph (b) of this section, there... taxable year beginning with the taxable year in which the trees were planted. For purposes of section 278... one or more trees of the rue family, often thorny and bearing large fruit with hard, usually thick...

26 CFR 48.4081-7 - Taxable fuel; conditions for refunds of taxable fuel tax under section 4081(e).

Code of Federal Regulations, 2010 CFR

2010-04-01

... was paid to the government and not credited or refunded (the “first tax”); (2) After imposition of the first tax, another tax was imposed by section 4081 with respect to the same taxable fuel and was also... section; and (4) The person that paid the first tax to the government has met the reporting requirements...

26 CFR 48.4081-7 - Taxable fuel; conditions for refunds of taxable fuel tax under section 4081(e).

Code of Federal Regulations, 2011 CFR

2011-04-01

... was paid to the government and not credited or refunded (the “first tax”); (2) After imposition of the first tax, another tax was imposed by section 4081 with respect to the same taxable fuel and was also... section; and (4) The person that paid the first tax to the government has met the reporting requirements...

78 FR 15878 - Taxable Medical Devices; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-13

...--MANUFATURERS AND RETAILERS EXCISE TAXES 0 Paragraph 1. The authority citation for part 48 continues to read in... strips under 21 CFR part 862 (Clinical Chemistry and Clinical Toxicology Devices) and product code NBW... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 48 [TD 9604] RIN 1545-BJ44 Taxable...

Districts Face Painful Cuts as School Year Begins

ERIC Educational Resources Information Center

Cavanagh, Sean

2011-01-01

As students around the country begin the 2011-2012 school year, many of them will be returning to districts that have been forced to restructure their operations in the face of budget cuts. Leaders of those school systems have sought to avoid cuts that they believe would weaken instruction. But they also believe the reductions will put a strain on…

26 CFR 1.857-2 - Real estate investment trust taxable income and net capital gain.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Real estate investment trust taxable income and... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-2 Real estate investment trust taxable income and net capital gain. (a) Real estate investment trust...

26 CFR 1.857-2 - Real estate investment trust taxable income and net capital gain.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Real estate investment trust taxable income and... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-2 Real estate investment trust taxable income and net capital gain. (a) Real estate investment trust...

26 CFR 1.857-2 - Real estate investment trust taxable income and net capital gain.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Real estate investment trust taxable income and... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-2 Real estate investment trust taxable income and net capital gain. (a) Real estate investment trust...

26 CFR 1.857-2 - Real estate investment trust taxable income and net capital gain.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Real estate investment trust taxable income and... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-2 Real estate investment trust taxable income and net capital gain. (a) Real estate investment trust...

26 CFR 1.1382-3 - Taxable income of cooperatives; special deductions for exempt farmers' cooperatives.

Code of Federal Regulations, 2010 CFR

2010-04-01

... deductions for exempt farmers' cooperatives. 1.1382-3 Section 1.1382-3 Internal Revenue INTERNAL REVENUE... Patrons § 1.1382-3 Taxable income of cooperatives; special deductions for exempt farmers' cooperatives. (a) In general. (1) Section 1382(c) provides that in determining the taxable income of a farmers', fruit...

26 CFR 41.4482(c)-1 - Definition of State, taxable period, use, and customarily used.

Code of Federal Regulations, 2010 CFR

2010-04-01

... THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Tax on Use of Certain Highway Motor Vehicles § 41.4482(c)-1 Definition of State, taxable period... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Definition of State, taxable period, use, and...

26 CFR 1.408A-3 - Contributions to Roth IRAs.

Code of Federal Regulations, 2010 CFR

2010-04-01

... contributions other than qualified rollover contributions. Q-2. When are contributions permitted to be made to a Roth IRA? A-2. (a) The provisions of section 408A are effective for taxable years beginning on or after... a taxable year is the same as the maximum for traditional IRAs: $2,000 or, if less, that individual...

Smoke-free law associated with higher-than-expected taxable retail sales for bars and taverns in Washington State.

PubMed

Boles, Myde; Dilley, Julia; Maher, Julie E; Boysun, Michael J; Reid, Terry

2010-07-01

Continued progress in implementing smoke-free laws throughout the United States would benefit from documenting positive economic effects, particularly for the hospitality industry. This study describes changes in sales revenue in bars and taverns since December 2005, when a statewide smoke-free law in Washington State went into effect. Using 24 quarters of inflation-adjusted taxable retail sales data from 2002 through 2007, we fitted a regression model to estimate the effect of the smoke-free law on sales revenue, controlling for seasonality and other economic factors. We found no immediate change in bar revenues in the first quarter of 2006, but taxable retail sales grew significantly through the fourth quarter of 2007. In the 2 years after the smoke-free law was implemented, sales revenues were $105.5 million higher than expected for bars and taverns in Washington State. The higher-than-expected revenue from taxable sales in bars and taverns after the implementation of smoke-free laws in Washington State provided extra funds to the state general fund. Potential increases in revenue in other jurisdictions that implement smoke-free indoor air policies could provide funds to benefit residents of those jurisdictions.

26 CFR 1.664-1 - Charitable remainder trusts.

Code of Federal Regulations, 2010 CFR

2010-04-01

....664-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates and Trusts Which May Accumulate Income Or Which Distribute Corpus § 1.664-1... taxable year beginning before January 1, 2007, in which it has unrelated business taxable income. For...

26 CFR 48.4101-1 - Taxable fuel; registration.

Code of Federal Regulations, 2012 CFR

2012-04-01

... vendors of diesel fuel and kerosene under section 6427. (2) A person is registered under section 4101 only... an enterer, refiner, terminal operator, or throughputter with respect to kerosene and is registered... store kerosene (and no other type of taxable fuel); or (C) Is a commercial airline, an operator of...

26 CFR 48.4101-1 - Taxable fuel; registration.

Code of Federal Regulations, 2013 CFR

2013-04-01

... vendors of diesel fuel and kerosene under section 6427. (2) A person is registered under section 4101 only... an enterer, refiner, terminal operator, or throughputter with respect to kerosene and is registered... store kerosene (and no other type of taxable fuel); or (C) Is a commercial airline, an operator of...

26 CFR 1.1446-6 - Special rules to reduce a partnership's 1446 tax with respect to a foreign partner's allocable...

Code of Federal Regulations, 2010 CFR

2010-04-01

... any extensions of time to file, which falls before the beginning of the current partnership taxable... including any extensions of time to file, which falls within the current partnership taxable year for which...-tier partnership) that is a partner in another partnership (lower-tier partnership)— (A) The rules of...

77 FR 8143 - Section 482; Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-14

... 482; Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction... on Thursday, December 22, 2011 (76 FR 80082), relating to section 482 and methods to determine... revisions read as follows: Sec. 1.482-7 Methods to determine taxable income in connection with a cost...

77 FR 3605 - Section 482; Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-01-25

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9568] RIN 1545-BI47 Section 482; Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction... 22, 2011 (76 FR 80082), Relating to section 482 and methods to determine taxable income in connection...

77 FR 3606 - Section 482; Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-01-25

... 482; Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction... 22, 2011 (76 FR 80082), Relating to section 482 and methods to determine taxable income in connection.... * * * * * (b) * * * (2) * * * (i) Methods. Sections 1.482-2 through 1.482-7 and 1.482-9 provide specific...

Beginning Secondary Science Teacher Induction: A Two-Year Mixed Methods Study

ERIC Educational Resources Information Center

Luft, Julie A.; Firestone, Jonah B.; Wong, Sissy S.; Ortega, Ira; Adams, Krista; Bang, EunJin

2011-01-01

Those who study secondary science teachers are often concerned with preservice or in-service teacher development. Science teacher educators have acknowledged that this focus is limited, as the induction years of beginning teachers are an important component of teacher development. This mixed methods study focuses on the induction years of…

Effective Classroom Management at the Beginning of the School Year.

ERIC Educational Resources Information Center

Emmer, Edmund T.; And Others

1980-01-01

The major goals of the project reported here were to learn how teachers who are effective managers handle beginning-of-the-year activities and to determine what basic principles of management underlie their teaching. Twenty-seven third-grade teachers in eight elementary schools served as subjects. (MP)

26 CFR 1.482-3 - Methods to determine taxable income in connection with a transfer of tangible property.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Methods to determine taxable income in... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Adjustments § 1.482-3 Methods to determine taxable income in connection with a transfer of tangible property...

26 CFR 1.248-1T - Election to amortize organizational expenditures (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

..., a corporation begins business when it starts the business operations for which it was organized; a... taxable year in which a corporation begins business, an electing corporation may deduct an amount equal to... the month in which the corporation begins business. All organizational expenditures of the corporation...

In the First Few Years: Reflections of a Beginning Teacher.

ERIC Educational Resources Information Center

Humphrey, Tina

In the ever-changing world of education, beginning teachers need resources to turn to as they face new, daily challenges. In a collection of 22 essays, the book's author shares insights and experiences from her first three years of teaching, using humor, honesty, and compassion to cover diverse topics. The essays can make new teachers feel like…

26 CFR 48.4041-7 - Dual use of taxable liquid fuel.

Code of Federal Regulations, 2011 CFR

2011-04-01

... operates special equipment by means of a power take-off or power transfer, tax applies to all taxable... truck if the mixing unit is operated by means of a power take-off from the motor of the vehicle...

26 CFR 1.1-1 - Income tax on individuals.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Income tax on individuals. 1.1-1 Section 1.1-1... and Surtaxes § 1.1-1 Income tax on individuals. (a) General rule. (1) Section 1 of the Code imposes an... taxable years beginning before January 1, 1970) see section 3. The tax imposed is upon taxable income...

26 CFR 1.1-1 - Income tax on individuals.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Income tax on individuals. 1.1-1 Section 1.1-1... and Surtaxes § 1.1-1 Income tax on individuals. (a) General rule. (1) Section 1 of the Code imposes an... taxable years beginning before January 1, 1970) see section 3. The tax imposed is upon taxable income...

26 CFR 1.1-1 - Income tax on individuals.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Income tax on individuals. 1.1-1 Section 1.1-1... and Surtaxes § 1.1-1 Income tax on individuals. (a) General rule. (1) Section 1 of the Code imposes an... taxable years beginning before January 1, 1970) see section 3. The tax imposed is upon taxable income...

26 CFR 1.1-1 - Income tax on individuals.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Income tax on individuals. 1.1-1 Section 1.1-1... and Surtaxes § 1.1-1 Income tax on individuals. (a) General rule. (1) Section 1 of the Code imposes an... taxable years beginning before January 1, 1970) see section 3. The tax imposed is upon taxable income...

26 CFR 1.1-1 - Income tax on individuals.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Income tax on individuals. 1.1-1 Section 1.1-1... and Surtaxes § 1.1-1 Income tax on individuals. (a) General rule. (1) Section 1 of the Code imposes an... taxable years beginning before January 1, 1970) see section 3. The tax imposed is upon taxable income...

26 CFR 1.822-5 - Mutual insurance company taxable income.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Mutual insurance company taxable income. 1.822-5... TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of...

26 CFR 1.822-5 - Mutual insurance company taxable income.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Mutual insurance company taxable income. 1.822-5... TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of...

26 CFR 1.822-5 - Mutual insurance company taxable income.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Mutual insurance company taxable income. 1.822-5... TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of...

26 CFR 1.822-5 - Mutual insurance company taxable income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Mutual insurance company taxable income. 1.822-5... TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of...

26 CFR 1.822-5 - Mutual insurance company taxable income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Mutual insurance company taxable income. 1.822-5... TAX (CONTINUED) INCOME TAXES Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or...

27 CFR 70.21 - Canvass for taxable persons and objects.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Canvass for taxable persons and objects. 70.21 Section 70.21 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX... ADMINISTRATION Discovery of Liability and Enforcement of Laws Examination and Inspection § 70.21 Canvass for...

26 CFR 1.482-7T - Methods to determine taxable income in connection with a cost sharing arrangement (temporary).

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 6 2013-04-01 2013-04-01 false Methods to determine taxable income in connection with a cost sharing arrangement (temporary). 1.482-7T Section 1.482-7T Internal Revenue INTERNAL...) Adjustments § 1.482-7T Methods to determine taxable income in connection with a cost sharing arrangement...

26 CFR 1.482-7T - Methods to determine taxable income in connection with a cost sharing arrangement (temporary).

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 6 2012-04-01 2012-04-01 false Methods to determine taxable income in connection with a cost sharing arrangement (temporary). 1.482-7T Section 1.482-7T Internal Revenue INTERNAL...) Adjustments § 1.482-7T Methods to determine taxable income in connection with a cost sharing arrangement...

First Year Effects of Induction Arrangements on Beginning Teachers' Psychological Processes

ERIC Educational Resources Information Center

Helms-Lorenz, Michelle; Slof, Bert; van de Grift, Wim

2013-01-01

This study examined the (1) effects of a supportive program (i.e., induction arrangement) on beginning teachers' (BTs') psychological processes after a period of 1 year and (2) psychological paths of influence of the arrangement. Participants (56 Dutch secondary schools with 143 BTs) were randomly allocated to two conditions. Experimental schools…

26 CFR 1.1382-7 - Special rules applicable to cooperative associations exempt from tax before January 1, 1952.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., obsolescence, amortization, and depletion for all taxable years beginning prior to January 1, 1952, although... law for such years. However, no adjustment for percentage or discovery depletion is to be made for any...

Enumeration of Mars years and seasons since the beginning of telescopic exploration

USGS Publications Warehouse

Piqueux, Sylvain; Byrne, Shane; Titus, Timothy N.; Hansen, Candice J.; Kieffer, Hugh H.

2015-01-01

A clarification for the enumeration of Mars Years prior to 1955 is presented, along with a table providing the Julian dates associated with Ls = 0° for Mars Years -183 (beginning of the telescopic study of Mars) to 100. A practical algorithm for computing Ls as a function of the Julian Date is provided. No new science results are presented

Adult Learner Perceptions: Perspectives from Beginning Musicians (Ages 60-86 Years)

ERIC Educational Resources Information Center

Bugos, Jennifer A.

2014-01-01

The purpose of this project was to examine adult learning perceptions of a model music program with group piano instruction and group percussion ensemble for beginning-level musicians (ages 60-86 years). Participants were matched by age and education to two 16-week music programs. Forty participants completed a post-training questionnaire related…

26 CFR 1.815-6 - Special rules.

Code of Federal Regulations, 2011 CFR

2011-04-01

... surplus account (as of the close of the taxable year 1960) is $10,400 ($20,000×52 percent). Thus, the... account— At beginning of year 0 0 10.00 Added for year 10.00 10.00 10.00 Subtracted (distributions) 0 0 0....00 40.00 Policyholders surplus account— At beginning of year 0 0 10.00 20.00 Added for year 0 10.00...

26 CFR 1.995-6 - Taxable income attributable to military property.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.995-6 Taxable...” includes income from the sale, exchange, lease, or rental of military property (as described in paragraph (c) of this section). The term also includes gross income from the performance of services which are...

Some tax-exempt bond issues could become taxable.

PubMed

Lough, S B; O'Hare, P K

2000-12-01

The IRS recently launched a new program to audit healthcare mergers-and-acquisition financing arrangements. To date, the IRS has focused on transactions involving IDSs in which tax-exempt bonds issued on behalf of the participants have been used to prepay the outstanding debt of one or both participants. The IRS is concerned that such tax-exempt financing may involve impermissible advance-refunding of the previous debt, in which case the financing would be deemed taxable and the participants subject to penalties.

Beginning Teacher Induction: A Report on Beginning Teacher Effectiveness and Retention.

ERIC Educational Resources Information Center

Serpell, Zewelanji; Bozeman, Leslie A.

National statistics show a rise in the number of beginning teachers undergoing formal induction in their first year of teaching. This report discusses the effectiveness of induction programs and resulting outcomes for beginning teacher retention, beginning teacher effectiveness, and mentor participation. The various components of induction…

26 CFR 1.709-2 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... particular case. Ordinarily, a partnership begins business when it starts the business operations for which... business and ending with the date prescribed by law for filing the partnership return (determined without regard to any extensions of time) for the taxable year the partnership begins business. In addition, the...

26 CFR 1.6033-2 - Returns by exempt organizations (taxable years beginning after December 31, 1969) and returns by...

Code of Federal Regulations, 2010 CFR

2010-04-01

... contractors who received in excess of $30,000 for the year for the performance of such services. (h) A... expenditures, grass roots expenditures, exempt purpose expenditures, lobbying nontaxable amount, and grass... meaning of § 1.501(h)-3(c)(7)), if the organization has an election under section 501(h) in effect for the...

26 CFR 48.4218-3 - Events subsequent to taxable use of article.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Events subsequent to taxable use of article. 48.4218-3 Section 48.4218-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... to Manufacturers Taxes Use by Manufacturer Or Importer Considered Sale § 48.4218-3 Events subsequent...

26 CFR 48.4218-3 - Events subsequent to taxable use of article.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Events subsequent to taxable use of article. 48.4218-3 Section 48.4218-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... to Manufacturers Taxes Use by Manufacturer Or Importer Considered Sale § 48.4218-3 Events subsequent...

26 CFR 48.4218-3 - Events subsequent to taxable use of article.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Events subsequent to taxable use of article. 48.4218-3 Section 48.4218-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... to Manufacturers Taxes Use by Manufacturer Or Importer Considered Sale § 48.4218-3 Events subsequent...

26 CFR 48.4218-3 - Events subsequent to taxable use of article.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Events subsequent to taxable use of article. 48.4218-3 Section 48.4218-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... to Manufacturers Taxes Use by Manufacturer Or Importer Considered Sale § 48.4218-3 Events subsequent...

26 CFR 1.668(b)-1A - Tax on distribution.

Code of Federal Regulations, 2010 CFR

2010-04-01

...)-1A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning... the section 666 amounts in the beneficiary's gross income and the tax for such year computed without...

Reaching All Families: Creating Family-Friendly Schools. Beginning of the School Year Activities.

ERIC Educational Resources Information Center

Moles, Oliver C., Ed.

Noting that the beginning of the school year is a key time to communicate with parents, this booklet presents accumulated knowledge and fresh ideas on school outreach strategies for this important time period. The suggestions for action within each strategy are based on broad experience, which can help even seasoned teachers, principals, and…

26 CFR 1.451-4 - Accounting for redemption of trading stamps and coupons.

Code of Federal Regulations, 2010 CFR

2010-04-01

... reports (including consolidated financial statements) to shareholders, partners, beneficiaries, other... section) that the taxpayer uses for purposes of all reports (including consolidated financial statements... financial reporting—(1) Estimated future redemptions. For taxable years beginning after August 22, 1972, the...

Beginning Teacher's Handbook.

ERIC Educational Resources Information Center

Wildman, Terry M.; And Others

Intended for beginning teachers in Virginia, this handbook is designed to serve as a guide for negotiating the first few years of teaching. The concept of teacher as problem solver is promoted throughout the manual. The handbook is organized around the idea that the beginning teacher's main tasks are to: (1) discover how to learn from their own…

26 CFR 1.527-4 - Special rules for computation of political organization taxable income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Special rules for computation of political organization taxable income. 1.527-4 Section 1.527-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Farmers' Cooperatives § 1.527...

26 CFR 1.985-3 - United States dollar approximate separate transactions method.

Code of Federal Regulations, 2013 CFR

2013-04-01

...-1(b)(2). (2) Effective date—(i) In general. This section is effective for taxable years beginning... for some or all of those years). In order to make this election, the taxpayer must apply § 1.985-3 to that year and all subsequent years. In addition, each person that is related (within the meaning of § 1...

26 CFR 53.4942(a)-3 - Qualifying distributions defined.

Code of Federal Regulations, 2014 CFR

2014-04-01

.... M is to repay X at the rate of $1.1 million per year ($1 million principal and $0.1 million interest) for 10 years, beginning in January, 1973. M distributed $5 million of the borrowed funds to N in... private foundation which uses the calendar year as the taxable year, borrows $10 million to give to N, a...

26 CFR 53.4942(a)-3 - Qualifying distributions defined.

Code of Federal Regulations, 2013 CFR

2013-04-01

.... M is to repay X at the rate of $1.1 million per year ($1 million principal and $0.1 million interest) for 10 years, beginning in January, 1973. M distributed $5 million of the borrowed funds to N in... private foundation which uses the calendar year as the taxable year, borrows $10 million to give to N, a...

26 CFR 1.985-3 - United States dollar approximate separate transactions method.

Code of Federal Regulations, 2012 CFR

2012-04-01

...-1(b)(2). (2) Effective date—(i) In general. This section is effective for taxable years beginning... for some or all of those years). In order to make this election, the taxpayer must apply § 1.985-3 to that year and all subsequent years. In addition, each person that is related (within the meaning of § 1...

26 CFR 1.985-3 - United States dollar approximate separate transactions method.

Code of Federal Regulations, 2014 CFR

2014-04-01

...-1(b)(2). (2) Effective date—(i) In general. This section is effective for taxable years beginning... for some or all of those years). In order to make this election, the taxpayer must apply § 1.985-3 to that year and all subsequent years. In addition, each person that is related (within the meaning of § 1...

26 CFR 53.4942(a)-3 - Qualifying distributions defined.

Code of Federal Regulations, 2012 CFR

2012-04-01

.... M is to repay X at the rate of $1.1 million per year ($1 million principal and $0.1 million interest) for 10 years, beginning in January, 1973. M distributed $5 million of the borrowed funds to N in... private foundation which uses the calendar year as the taxable year, borrows $10 million to give to N, a...

26 CFR 53.4942(a)-3 - Qualifying distributions defined.

Code of Federal Regulations, 2011 CFR

2011-04-01

.... M is to repay X at the rate of $1.1 million per year ($1 million principal and $0.1 million interest) for 10 years, beginning in January, 1973. M distributed $5 million of the borrowed funds to N in... private foundation which uses the calendar year as the taxable year, borrows $10 million to give to N, a...

26 CFR 1.907(a)-0 - Introduction (for taxable years beginning after December 31, 1982).

Code of Federal Regulations, 2010 CFR

2010-04-01

..., transporting or distributing oil and gas and their primary products, and from the disposition of assets used in...) FOGEI means foreign oil and gas extraction income. (2) FORI means foreign oil related income. (3) FOGEI taxes mean foreign oil and gas extraction taxes as defined in section 907(c)(5). (4) FORI taxes means...

26 CFR 1.665(a)-0A - Excess distributions by trusts; scope of subpart D.

Code of Federal Regulations, 2010 CFR

2010-04-01

...” for the preceding year is also deemed distributed. To prevent double taxation, however, the...., an accumulation trust), in most cases, as if the income had been currently distributed to the...” of the trust, which, in the case of distributions made for a taxable year beginning after December 31...

The Effects of Financial Aid on College Success of Two-Year Beginning Nontraditional Students

ERIC Educational Resources Information Center

Chen, Jin; Hossler, Don

2017-01-01

This study aims to understand the role of financial aid in college success of two-year beginning nontraditional students. By applying discrete time event history models with propensity score covariate adjustment to a nationally representative sample from BPS: 04/09, this study answers research questions centering around the effects of Pell Grants,…

Where to Attend? Estimating the Effects of Beginning College at a Two-Year Institution

ERIC Educational Resources Information Center

Reynolds, C. Lockwood

2012-01-01

Two-year colleges are an important part of the higher education system in the United States but there are concerns as to how attendance at these institutions affects educational attainment and labor market outcomes. This paper uses data from a nationally representative survey to examine the impact of students beginning their college career at a…

26 CFR 1.72-11 - Amounts not received as annuity payments.

Code of Federal Regulations, 2011 CFR

2011-04-01

... III of § 1.72-9 for male, age 60, where duration of guaranteed amount is 10 years (percent) 11... from Table VII, age 60, 10 years (percent) 4 Subtract value of the refund feature (4 percent of $3,600... § 1.72-10. For the limit on the tax, for taxable years beginning before January 1, 1964, attributable...

26 CFR 53.4945-3 - Influencing elections and carrying on voter registration drives.

Code of Federal Regulations, 2010 CFR

2010-04-01

... section 501(c) (3) and exempt from taxation under section 501(a); (ii) The activities of the organization... year and during each preceding taxable year beginning after December 31, 1969. (4) Advance rulings. An organization will be given an advance ruling that it is an organization described in section 4945(f) for its...

26 CFR 1.585-5 - Denial of bad debt reserves for large banks.

Code of Federal Regulations, 2013 CFR

2013-04-01

..., exceeded $500 million. Example 3. Bank P, a calendar year taxpayer, is an institution described in § 1.585-1(b)(1)(i). P has average total assets of $300 million for its taxable year beginning on January 1... section and §§ 1.585-6, 1.585-7 and 1.585-8: (1) Disqualification year. A bank's disqualification year is...

26 CFR 1.585-5 - Denial of bad debt reserves for large banks.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., exceeded $500 million. Example 3. Bank P, a calendar year taxpayer, is an institution described in § 1.585-1(b)(1)(i). P has average total assets of $300 million for its taxable year beginning on January 1... section and §§ 1.585-6, 1.585-7 and 1.585-8: (1) Disqualification year. A bank's disqualification year is...

26 CFR 1.585-5 - Denial of bad debt reserves for large banks.

Code of Federal Regulations, 2014 CFR

2014-04-01

..., exceeded $500 million. Example 3. Bank P, a calendar year taxpayer, is an institution described in § 1.585-1(b)(1)(i). P has average total assets of $300 million for its taxable year beginning on January 1... section and §§ 1.585-6, 1.585-7 and 1.585-8: (1) Disqualification year. A bank's disqualification year is...

26 CFR 1.585-5 - Denial of bad debt reserves for large banks.

Code of Federal Regulations, 2012 CFR

2012-04-01

..., exceeded $500 million. Example 3. Bank P, a calendar year taxpayer, is an institution described in § 1.585-1(b)(1)(i). P has average total assets of $300 million for its taxable year beginning on January 1... section and §§ 1.585-6, 1.585-7 and 1.585-8: (1) Disqualification year. A bank's disqualification year is...

5 CFR 1620.45 - Suspending TSP loans, restoring post-employment withdrawals, and reversing taxable distributions.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Employment and Reemployment Rights Act (USERRA)-Covered Military Service § 1620.45 Suspending TSP loans... nonpay status. If the TSP is notified that an employee entered into a nonpay status to perform military... declared a taxable distribution while the employee is performing military service. (1) Interest will accrue...

26 CFR 1.514(a)-1 - Unrelated debt-financed income and deductions.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt..., applicable for taxable years beginning before January 1, 1972, and for special rules applicable to churches or conventions or associations of churches. (ii) Unrelated debt-financed income. The unrelated debt...

26 CFR 1.593-6 - Pre-1970 addition to reserve for losses on qualifying real property loans.

Code of Federal Regulations, 2013 CFR

2013-04-01

.... § 1.593-6 Pre-1970 addition to reserve for losses on qualifying real property loans. (a) In general... losses on qualifying real property loans for any taxable year beginning before July 12, 1969, is the... year against the reserve for losses on qualifying real property loans pursuant to § 1.593-10 (relating...

26 CFR 1.593-6 - Pre-1970 addition to reserve for losses on qualifying real property loans.

Code of Federal Regulations, 2012 CFR

2012-04-01

.... § 1.593-6 Pre-1970 addition to reserve for losses on qualifying real property loans. (a) In general... losses on qualifying real property loans for any taxable year beginning before July 12, 1969, is the... year against the reserve for losses on qualifying real property loans pursuant to § 1.593-10 (relating...

26 CFR 1.593-6 - Pre-1970 addition to reserve for losses on qualifying real property loans.

Code of Federal Regulations, 2011 CFR

2011-04-01

.... § 1.593-6 Pre-1970 addition to reserve for losses on qualifying real property loans. (a) In general... losses on qualifying real property loans for any taxable year beginning before July 12, 1969, is the... year against the reserve for losses on qualifying real property loans pursuant to § 1.593-10 (relating...

26 CFR 1.593-6 - Pre-1970 addition to reserve for losses on qualifying real property loans.

Code of Federal Regulations, 2014 CFR

2014-04-01

.... § 1.593-6 Pre-1970 addition to reserve for losses on qualifying real property loans. (a) In general... losses on qualifying real property loans for any taxable year beginning before July 12, 1969, is the... year against the reserve for losses on qualifying real property loans pursuant to § 1.593-10 (relating...

26 CFR 301.7701(i)-3 - Effective dates and duration of taxable mortgage pool classification.

Code of Federal Regulations, 2011 CFR

2011-04-01

... mortgage pool classification. 301.7701(i)-3 Section 301.7701(i)-3 Internal Revenue INTERNAL REVENUE SERVICE... § 301.7701(i)-3 Effective dates and duration of taxable mortgage pool classification. (a) Effective... connected to the entity's issuance of related debt obligations (as defined in paragraph (b)(3) of this...

26 CFR 1.1446-2 - Determining a partnership's effectively connected taxable income allocable to foreign partners...

Code of Federal Regulations, 2010 CFR

2010-04-01

... pro-rata share of the partnership's assets and liabilities for these purposes. For these purposes, the... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Determining a partnership's effectively....1446-2 Determining a partnership's effectively connected taxable income allocable to foreign partners...

27 CFR 53.121 - Sales of taxable articles by a person other than the manufacturer, producer, or importer.

Code of Federal Regulations, 2013 CFR

2013-04-01

... examples illustrate this rule: (1) The surviving spouse, child or children, executors or administrators, or... in adjustment of a damage claim, such transfer is not considered a taxable sale of the article. If...

27 CFR 53.121 - Sales of taxable articles by a person other than the manufacturer, producer, or importer.

Code of Federal Regulations, 2011 CFR

2011-04-01

... examples illustrate this rule: (1) The surviving spouse, child or children, executors or administrators, or... in adjustment of a damage claim, such transfer is not considered a taxable sale of the article. If...

27 CFR 53.121 - Sales of taxable articles by a person other than the manufacturer, producer, or importer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... examples illustrate this rule: (1) The surviving spouse, child or children, executors or administrators, or... in adjustment of a damage claim, such transfer is not considered a taxable sale of the article. If...

27 CFR 53.121 - Sales of taxable articles by a person other than the manufacturer, producer, or importer.

Code of Federal Regulations, 2014 CFR

2014-04-01

... examples illustrate this rule: (1) The surviving spouse, child or children, executors or administrators, or... in adjustment of a damage claim, such transfer is not considered a taxable sale of the article. If...

27 CFR 53.121 - Sales of taxable articles by a person other than the manufacturer, producer, or importer.

Code of Federal Regulations, 2012 CFR

2012-04-01

... examples illustrate this rule: (1) The surviving spouse, child or children, executors or administrators, or... in adjustment of a damage claim, such transfer is not considered a taxable sale of the article. If...

26 CFR 1.6013-1 - Joint returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... husband and wife make this return on a calendar year basis, and the wife dies on August 1, 1956, a joint return may be made with respect to the calendar year 1956 of the husband and the taxable year of the wife beginning on January 1, 1956, and ending with her death on August 1, 1956. Similarly, if husband and wife...

26 CFR 301.7701(i)-3 - Effective dates and duration of taxable mortgage pool classification.

Code of Federal Regulations, 2010 CFR

2010-04-01

... mortgage pool classification. 301.7701(i)-3 Section 301.7701(i)-3 Internal Revenue INTERNAL REVENUE SERVICE... § 301.7701(i)-3 Effective dates and duration of taxable mortgage pool classification. (a) Effective...(c) of the Tax Reform Act of 1986. (2) Special rule for certain transfers. A transfer made to an...

26 CFR 1.985-6 - Transition rules for a QBU that uses the dollar approximate separate transactions method for its...

Code of Federal Regulations, 2010 CFR

2010-04-01

... section sets forth transition rules for a QBU that used the dollar approximate separate transactions... QBU must determine the dollar and hyperinflationary currency basis of its assets and the dollar and hyperinflationary currency amount of its liabilities that were acquired or incurred in taxable years beginning...

26 CFR 1.6050B-1 - Information returns by person making unemployment compensation payments.

Code of Federal Regulations, 2010 CFR

2010-04-01

... unemployment compensation payments. 1.6050B-1 Section 1.6050B-1 Internal Revenue INTERNAL REVENUE SERVICE... Information returns by person making unemployment compensation payments. For taxable years beginning after December 31, 1978, every person who makes payments of unemployment compensation (as defined in section 85...

26 CFR 1.469-11 - Effective date and transition rules.

Code of Federal Regulations, 2010 CFR

2010-04-01

... passive activity for any taxable year of the taxpayer beginning before January 1, 1988. (ii) Property... apply the rules in § 1.469-7 in computing the taxpayer's passive activity loss and passive activity... compute the taxpayer's passive activity loss and passive activity credit. Items from nonlending...

26 CFR 1.6073-1 - Time and place for filing declarations of estimated income tax by individuals.

Code of Federal Regulations, 2010 CFR

2010-04-01

... individual on the fiscal year basis, see § 1.6073-2. A special rule applies to nonresident aliens who do not... section 6013 (g) or (h) of the code. For taxable years beginning after December 31, 1976, these aliens are..., seaweeds, or other aquatic forms of animal and vegetable life. The estimated gross income from fishing...

26 CFR 301.7701-14 - Cooperative bank.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Cooperative bank. 301.7701-14 Section 301.7701... ADMINISTRATION PROCEDURE AND ADMINISTRATION Definitions § 301.7701-14 Cooperative bank. For taxable years beginning after October 16, 1962, the term “cooperative bank” means an institution without capital stock...

26 CFR 1.905-5T - Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...

Code of Federal Regulations, 2010 CFR

2010-04-01

... translation rules for foreign tax redeterminations occurring in taxable years beginning prior to January 1... States § 1.905-5T Foreign tax redeterminations and currency translation rules for foreign tax... translation rules—(1) Foreign taxes paid by the taxpayer and certain foreign taxes deemed paid. Foreign taxes...

26 CFR 1.25A-0 - Table of contents.

Code of Federal Regulations, 2011 CFR

2011-04-01

... Credit and Lifetime Learning Credit. (1) In general. (2) Hope Scholarship Credit. (3) Lifetime Learning... conviction. (2) Examples. (e) Academic period for prepayments. (1) In general. (2) Example. (f) Effective date. § 1.25A-4Lifetime Learning Credit (a) Amount of the credit. (1) Taxable years beginning before...

26 CFR 1.25A-0 - Table of contents.

Code of Federal Regulations, 2013 CFR

2013-04-01

... Credit and Lifetime Learning Credit. (1) In general. (2) Hope Scholarship Credit. (3) Lifetime Learning... conviction. (2) Examples. (e) Academic period for prepayments. (1) In general. (2) Example. (f) Effective date. § 1.25A-4Lifetime Learning Credit (a) Amount of the credit. (1) Taxable years beginning before...

26 CFR 1.25A-0 - Table of contents.

Code of Federal Regulations, 2012 CFR

2012-04-01

... Credit and Lifetime Learning Credit. (1) In general. (2) Hope Scholarship Credit. (3) Lifetime Learning... conviction. (2) Examples. (e) Academic period for prepayments. (1) In general. (2) Example. (f) Effective date. § 1.25A-4Lifetime Learning Credit (a) Amount of the credit. (1) Taxable years beginning before...

26 CFR 1.25A-0 - Table of contents.

Code of Federal Regulations, 2014 CFR

2014-04-01

... Credit and Lifetime Learning Credit. (1) In general. (2) Hope Scholarship Credit. (3) Lifetime Learning... conviction. (2) Examples. (e) Academic period for prepayments. (1) In general. (2) Example. (f) Effective date. § 1.25A-4Lifetime Learning Credit (a) Amount of the credit. (1) Taxable years beginning before...

26 CFR 7.48-1 - Election to have investment credit for movie and television films determined in accordance with...

Code of Federal Regulations, 2010 CFR

2010-04-01

... and television films determined in accordance with previous litigation. 7.48-1 Section 7.48-1 Internal... movie and television films determined in accordance with previous litigation. (a) Generally. Under... to any film placed in service in any taxable year beginning before January 1, 1975, may elect to have...

26 CFR 1.475(g)-1 - Effective dates.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) (concerning the dealer-customer relationship) applies to taxable years beginning on or after January 1, 1995. (i) [Reserved] (ii) Section 1.475(c)-1(a)(2)(ii) (illustrating rules concerning the dealer-customer... relationships for purposes of determining whether equity interests in related persons are prohibited from being...

26 CFR 1.501(c)(10)-1 - Certain fraternal beneficiary societies.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Certain fraternal beneficiary societies. 1.501(c... fraternal beneficiary societies. (a) For taxable years beginning after December 31, 1969, an organization... society order, or association, described in section 501(c)(8) and the regulations thereunder except that...

26 CFR 1.501(c)(10)-1 - Certain fraternal beneficiary societies.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Certain fraternal beneficiary societies. 1.501(c... fraternal beneficiary societies. (a) For taxable years beginning after December 31, 1969, an organization... society order, or association, described in section 501(c)(8) and the regulations thereunder except that...

26 CFR 1.6050B-1 - Information returns by person making unemployment compensation payments.

Code of Federal Regulations, 2014 CFR

2014-04-01

... unemployment compensation payments. 1.6050B-1 Section 1.6050B-1 Internal Revenue INTERNAL REVENUE SERVICE... § 1.6050B-1 Information returns by person making unemployment compensation payments. For taxable years beginning after December 31, 1978, every person who makes payments of unemployment compensation (as defined...

26 CFR 1.6050B-1 - Information returns by person making unemployment compensation payments.

Code of Federal Regulations, 2013 CFR

2013-04-01

... unemployment compensation payments. 1.6050B-1 Section 1.6050B-1 Internal Revenue INTERNAL REVENUE SERVICE... § 1.6050B-1 Information returns by person making unemployment compensation payments. For taxable years beginning after December 31, 1978, every person who makes payments of unemployment compensation (as defined...

26 CFR 1.6050B-1 - Information returns by person making unemployment compensation payments.

Code of Federal Regulations, 2012 CFR

2012-04-01

... unemployment compensation payments. 1.6050B-1 Section 1.6050B-1 Internal Revenue INTERNAL REVENUE SERVICE... § 1.6050B-1 Information returns by person making unemployment compensation payments. For taxable years beginning after December 31, 1978, every person who makes payments of unemployment compensation (as defined...

26 CFR 1.6050B-1 - Information returns by person making unemployment compensation payments.

Code of Federal Regulations, 2011 CFR

2011-04-01

... unemployment compensation payments. 1.6050B-1 Section 1.6050B-1 Internal Revenue INTERNAL REVENUE SERVICE... § 1.6050B-1 Information returns by person making unemployment compensation payments. For taxable years beginning after December 31, 1978, every person who makes payments of unemployment compensation (as defined...

26 CFR 301.6011(g)-1 - Disclosure by taxable party to the tax-exempt entity.

Code of Federal Regulations, 2012 CFR

2012-04-01

... entity. 301.6011(g)-1 Section 301.6011(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Returns and Records § 301.6011(g)-1 Disclosure by taxable party to the tax-exempt entity. (a) Requirement... prohibited tax shelter transaction. For purposes of section 6011(g), a tax-exempt entity is a party to a...

26 CFR 301.6011(g)-1 - Disclosure by taxable party to the tax-exempt entity.

Code of Federal Regulations, 2014 CFR

2014-04-01

... entity. 301.6011(g)-1 Section 301.6011(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Returns and Records § 301.6011(g)-1 Disclosure by taxable party to the tax-exempt entity. (a) Requirement... prohibited tax shelter transaction. For purposes of section 6011(g), a tax-exempt entity is a party to a...

26 CFR 301.6011(g)-1 - Disclosure by taxable party to the tax-exempt entity.

Code of Federal Regulations, 2011 CFR

2011-04-01

... entity. 301.6011(g)-1 Section 301.6011(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Returns and Records § 301.6011(g)-1 Disclosure by taxable party to the tax-exempt entity. (a) Requirement... prohibited tax shelter transaction. For purposes of section 6011(g), a tax-exempt entity is a party to a...

26 CFR 301.6011(g)-1 - Disclosure by taxable party to the tax-exempt entity.

Code of Federal Regulations, 2013 CFR

2013-04-01

... entity. 301.6011(g)-1 Section 301.6011(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Returns and Records § 301.6011(g)-1 Disclosure by taxable party to the tax-exempt entity. (a) Requirement... prohibited tax shelter transaction. For purposes of section 6011(g), a tax-exempt entity is a party to a...

26 CFR 48.4219-1 - Sales of taxable articles by a person other than the manufacturer, producer, or importer.

Code of Federal Regulations, 2012 CFR

2012-04-01

... this rule: (1) The surviving spouse, child or children, executors or administrators, or other legal... a damage claim, such transfer is not considered a taxable sale of the article. If the article is...

26 CFR 48.4219-1 - Sales of taxable articles by a person other than the manufacturer, producer, or importer.

Code of Federal Regulations, 2013 CFR

2013-04-01

... this rule: (1) The surviving spouse, child or children, executors or administrators, or other legal... a damage claim, such transfer is not considered a taxable sale of the article. If the article is...

26 CFR 48.4219-1 - Sales of taxable articles by a person other than the manufacturer, producer, or importer.

Code of Federal Regulations, 2011 CFR

2011-04-01

... this rule: (1) The surviving spouse, child or children, executors or administrators, or other legal... a damage claim, such transfer is not considered a taxable sale of the article. If the article is...

26 CFR 1.41-5A - Basic research for taxable years beginning before January 1, 1987.

Code of Federal Regulations, 2010 CFR

2010-04-01

... was for basic research performed in the United States). (2) Research in the social sciences or humanities. Basic research does not include research in the social sciences or humanities, within the meaning...

26 CFR 1.41-5A - Basic research for taxable years beginning before January 1, 1987.

Code of Federal Regulations, 2011 CFR

2011-04-01

... was for basic research performed in the United States). (2) Research in the social sciences or humanities. Basic research does not include research in the social sciences or humanities, within the meaning...

26 CFR 1.41-5A - Basic research for taxable years beginning before January 1, 1987.

Code of Federal Regulations, 2014 CFR

2014-04-01

... was for basic research performed in the United States). (2) Research in the social sciences or humanities. Basic research does not include research in the social sciences or humanities, within the meaning...

26 CFR 1.41-5A - Basic research for taxable years beginning before January 1, 1987.

Code of Federal Regulations, 2013 CFR

2013-04-01

... was for basic research performed in the United States). (2) Research in the social sciences or humanities. Basic research does not include research in the social sciences or humanities, within the meaning...

26 CFR 1.41-5A - Basic research for taxable years beginning before January 1, 1987.

Code of Federal Regulations, 2012 CFR

2012-04-01

... was for basic research performed in the United States). (2) Research in the social sciences or humanities. Basic research does not include research in the social sciences or humanities, within the meaning...

26 CFR 1.6033-1 - Returns by exempt organizations; taxable years beginning before January 1, 1970.

Code of Federal Regulations, 2010 CFR

2010-04-01

... cruelty to children or animals, which is supported, in whole or in part, by funds contributed by the... of cruelty to children or animals is “primarily supported by contributions of the general public” for...

26 CFR 4.954-1 - Foreign base company income; taxable years beginning after December 31, 1986.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER SECTION... the rules of section 952 and the regulations thereunder. Subpart F income is included in the gross... and the regulations thereunder, and thus is subject to current taxation under section 1 or 11 of the...

26 CFR 1.41-4A - Qualified research for taxable years beginning before January 1, 1986.

Code of Federal Regulations, 2013 CFR

2013-04-01

...). (c) Social sciences or humanities. Qualified research does not include research in the social sciences or humanities. For purposes of section 30(d)(2) (as that section read before amendment by the Tax Reform Act of 1986) and of this section, the phrase “research in the social sciences or humanities...

26 CFR 1.41-4A - Qualified research for taxable years beginning before January 1, 1986.

Code of Federal Regulations, 2012 CFR

2012-04-01

...). (c) Social sciences or humanities. Qualified research does not include research in the social sciences or humanities. For purposes of section 30(d)(2) (as that section read before amendment by the Tax Reform Act of 1986) and of this section, the phrase “research in the social sciences or humanities...

20 CFR 218.9 - When an employee annuity begins.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false When an employee annuity begins. 218.9... ANNUITY BEGINNING AND ENDING DATES When an Annuity Begins § 218.9 When an employee annuity begins. (a) Full-age annuity—employee has completed 10 years but less than 30 years of service. An employee full...

26 CFR 1.381(c)(22)-1 - Successor life insurance company.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 4 2014-04-01 2014-04-01 false Successor life insurance company. 1.381(c)(22)-1... life insurance company. (a) Carryover requirement. If in a taxable year beginning after December 31, 1957, a distributor or transferor corporation which is an insurance company is acquired by a...

26 CFR 1.501(c)(15)-1 - Mutual insurance companies or associations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Mutual insurance companies or associations. 1... Mutual insurance companies or associations. (a) Taxable years beginning after December 31, 1962. An insurance company or association described in section 501(c)(15) is exempt under section 501(a) if it is a...

26 CFR 1.501(c)(15)-1 - Mutual insurance companies or associations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Mutual insurance companies or associations. 1... Mutual insurance companies or associations. (a) Taxable years beginning after December 31, 1962. An insurance company or association described in section 501(c)(15) is exempt under section 501(a) if it is a...

26 CFR 1.381(c)(22)-1 - Successor life insurance company.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 4 2012-04-01 2012-04-01 false Successor life insurance company. 1.381(c)(22)-1... life insurance company. (a) Carryover requirement. If in a taxable year beginning after December 31, 1957, a distributor or transferor corporation which is an insurance company is acquired by a...

26 CFR 1.381(c)(22)-1 - Successor life insurance company.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 4 2013-04-01 2013-04-01 false Successor life insurance company. 1.381(c)(22)-1... life insurance company. (a) Carryover requirement. If in a taxable year beginning after December 31, 1957, a distributor or transferor corporation which is an insurance company is acquired by a...

26 CFR 1.1335-1 - Elective method; time and manner of making election and effect thereof.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Elective method; time and manner of making election and effect thereof. (a) In general. If the taxpayer... election and effect thereof. 1.1335-1 Section 1.1335-1 Internal Revenue INTERNAL REVENUE SERVICE... election to all taxable years of the taxpayer beginning after December 31, 1941. Thus, the taxpayer need...

26 CFR 1.511-2 - Organizations subject to tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-2... section 511(b)(2) or an organization described in section 501(c)(1)) which is exempt from taxation under... business income. (3)(i) For taxable years beginning before January 1, 1970, churches and associations or...

26 CFR 1.511-2 - Organizations subject to tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-2... section 511(b)(2) or an organization described in section 501(c)(1)) which is exempt from taxation under... business income. (3)(i) For taxable years beginning before January 1, 1970, churches and associations or...

26 CFR 1.511-2 - Organizations subject to tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-2... section 511(b)(2) or an organization described in section 501(c)(1)) which is exempt from taxation under... business income. (3)(i) For taxable years beginning before January 1, 1970, churches and associations or...

26 CFR 1.6038B-1 - Reporting of certain transfers to foreign corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Reporting of certain transfers to foreign... and complete to the best of the transferor's knowledge and belief. For taxable years beginning after... required to be reported under the rules of this section; or (ii) The provision of false or inaccurate...

26 CFR 1.6038B-1 - Reporting of certain transfers to foreign corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Reporting of certain transfers to foreign... and complete to the best of the transferor's knowledge and belief. For taxable years beginning after... required to be reported under the rules of this section; or (ii) The provision of false or inaccurate...

26 CFR 1.6038B-1 - Reporting of certain transfers to foreign corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Reporting of certain transfers to foreign... and complete to the best of the transferor's knowledge and belief. For taxable years beginning after... required to be reported under the rules of this section; or (ii) The provision of false or inaccurate...

26 CFR 1.964-1 - Determination of the earnings and profits of a foreign corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... a foreign corporation under section 964, the amount of an illegal bribe, kickback, or other payment... corporation at that time, as though the asset was purchased on the date during such period the foreign... were purchased on the first day of the first taxable year of the foreign corporation beginning after...

26 CFR 1.1012-1 - Basis of property.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., note, certificate of indebtedness, or bill issued under the Second Liberty Bond Act (31 U.S.C. 774 (2..., 1971, a transferable Treasury bond, note, certificate of indebtedness, or bill issued under the Second... before 1977; 9-months for taxable years beginning in 1977)” category), and the second category shall...

26 CFR 53.4940-1 - Excise tax on net investment income.

Code of Federal Regulations, 2013 CFR

2013-04-01

... this section) and the capital gain net income (net capital gain for taxable years beginning before... to the basis for determining gain, or section 362(c). Thus, a private foundation must reduce the cost... charitable function shall be no greater than the income earned from such function which is includible as...

26 CFR 53.4940-1 - Excise tax on net investment income.

Code of Federal Regulations, 2012 CFR

2012-04-01

... this section) and the capital gain net income (net capital gain for taxable years beginning before... to the basis for determining gain, or section 362(c). Thus, a private foundation must reduce the cost... charitable function shall be no greater than the income earned from such function which is includible as...

26 CFR 53.4940-1 - Excise tax on net investment income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... this section) and the capital gain net income (net capital gain for taxable years beginning before... to the basis for determining gain, or section 362(c). Thus, a private foundation must reduce the cost... charitable function shall be no greater than the income earned from such function which is includible as...

26 CFR 53.4940-1 - Excise tax on net investment income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... this section) and the capital gain net income (net capital gain for taxable years beginning before... to the basis for determining gain, or section 362(c). Thus, a private foundation must reduce the cost... charitable function shall be no greater than the income earned from such function which is includible as...

26 CFR 53.4940-1 - Excise tax on net investment income.

Code of Federal Regulations, 2014 CFR

2014-04-01

... this section) and the capital gain net income (net capital gain for taxable years beginning before... to the basis for determining gain, or section 362(c). Thus, a private foundation must reduce the cost... charitable function shall be no greater than the income earned from such function which is includible as...

26 CFR 514.22 - Dividends received by persons not entitled to reduced rate of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TREASURY (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS FRANCE Withholding of Tax Taxable Years Beginning... representative, a dividend from sources within France from which French tax has been withheld at the reduced rate... included in the gross income from sources within France of any beneficiary or partner, as the case may be...

26 CFR 7.48-2 - Election of forty-percent method of determining investment credit for movie and television films...

Code of Federal Regulations, 2012 CFR

2012-04-01

... investment credit for movie and television films placed in service in a taxable year beginning before January... Election of forty-percent method of determining investment credit for movie and television films placed in... the Tax Reform Act of 1976 (90 Stat. 1595), taxpayers who placed movie or television films (here...

26 CFR 7.48-2 - Election of forty-percent method of determining investment credit for movie and television films...

Code of Federal Regulations, 2013 CFR

2013-04-01

... investment credit for movie and television films placed in service in a taxable year beginning before January... Election of forty-percent method of determining investment credit for movie and television films placed in... the Tax Reform Act of 1976 (90 Stat. 1595), taxpayers who placed movie or television films (here...

26 CFR 7.48-2 - Election of forty-percent method of determining investment credit for movie and television films...

Code of Federal Regulations, 2011 CFR

2011-04-01

... investment credit for movie and television films placed in service in a taxable year beginning before January... Election of forty-percent method of determining investment credit for movie and television films placed in... the Tax Reform Act of 1976 (90 Stat. 1595), taxpayers who placed movie or television films (here...

26 CFR 7.48-2 - Election of forty-percent method of determining investment credit for movie and television films...

Code of Federal Regulations, 2014 CFR

2014-04-01

... investment credit for movie and television films placed in service in a taxable year beginning before January... Election of forty-percent method of determining investment credit for movie and television films placed in... the Tax Reform Act of 1976 (90 Stat. 1595), taxpayers who placed movie or television films (here...

20 CFR 404.140 - What is a quarter of coverage.

Code of Federal Regulations, 2010 CFR

2010-04-01

... increased in the future as average wages increase. Section 404.144 tells how self-employment income derived..., wages were generally reported on a quarterly basis and self-employment income was reported on an annual...-employment income. Section 404.142 tells how self-employment income derived in a taxable year beginning...

26 CFR 1.312-15 - Effect of depreciation on earnings and profits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Effect of depreciation on earnings and profits... earnings and profits. (a) Depreciation for taxable years beginning after June 30, 1972—(1) In general... of computing the earnings and profits of a corporation (including a real estate investment trust as...

26 CFR 1.312-15 - Effect of depreciation on earnings and profits.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Effect of depreciation on earnings and profits... earnings and profits. (a) Depreciation for taxable years beginning after June 30, 1972—(1) In general... of computing the earnings and profits of a corporation (including a real estate investment trust as...

26 CFR 7.48-2 - Election of forty-percent method of determining investment credit for movie and television films...

Code of Federal Regulations, 2010 CFR

2010-04-01

... investment credit for movie and television films placed in service in a taxable year beginning before January... Election of forty-percent method of determining investment credit for movie and television films placed in... the Tax Reform Act of 1976 (90 Stat. 1595), taxpayers who placed movie or television films (here...

26 CFR 1.1381-2 - Tax on certain farmers' cooperatives.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Tax on certain farmers' cooperatives. 1.1381-2... TAX (CONTINUED) INCOME TAXES Cooperatives and Their Patrons § 1.1381-2 Tax on certain farmers' cooperatives. (a) In general. (1) For taxable years beginning after December 31, 1962, farmers', fruit growers...

26 CFR 1.85-1 - Unemployment compensation.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Unemployment compensation. 1.85-1 Section 1.85-1...) INCOME TAXES (CONTINUED) Items Specifically Included in Gross Income § 1.85-1 Unemployment compensation... unemployment compensation (as defined in paragraph (b)(1) of this section) paid in taxable years beginning...

26 CFR 1.85-1 - Unemployment compensation.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Unemployment compensation. 1.85-1 Section 1.85-1...) INCOME TAXES (CONTINUED) Items Specifically Included in Gross Income § 1.85-1 Unemployment compensation... unemployment compensation (as defined in paragraph (b)(1) of this section) paid in taxable years beginning...

26 CFR 1.85-1 - Unemployment compensation.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Unemployment compensation. 1.85-1 Section 1.85-1...) INCOME TAXES (CONTINUED) Items Specifically Included in Gross Income § 1.85-1 Unemployment compensation... unemployment compensation (as defined in paragraph (b)(1) of this section) paid in taxable years beginning...

26 CFR 1.85-1 - Unemployment compensation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Unemployment compensation. 1.85-1 Section 1.85-1...) INCOME TAXES (CONTINUED) Items Specifically Included in Gross Income § 1.85-1 Unemployment compensation... unemployment compensation (as defined in paragraph (b)(1) of this section) paid in taxable years beginning...

26 CFR 1.6073-2 - Fiscal years.

Code of Federal Regulations, 2010 CFR

2010-04-01

... be filed on or before the 15th day of the 4th month of the taxable year. If, however, the requirements of section 6015(a) are first met after the 1st day of the 4th month and before the 2d day of the...

78 FR 18234 - Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-26

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement CFR Correction 0 In Title 26 of the...) * * * (1) * * * See Sec. 1.482-8 for examples of the application of the best method rule...

77 FR 8144 - Section 482; Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-14

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9568] RIN 1545-BI47 Section 482; Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction... Federal Register on Wednesday, January 25, 2012 (77 FR 3606) relating to section 482 and methods to...

26 CFR 1.6073-2 - Fiscal years.

Code of Federal Regulations, 2011 CFR

2011-04-01

... declaration must be filed on or before the 15th day of the 4th month of the taxable year. If, however, the requirements of section 6015(a) are first met after the 1st day of the 4th month and before the 2d day of the...

26 CFR 1.6073-2 - Fiscal years.

Code of Federal Regulations, 2013 CFR

2013-04-01

... declaration must be filed on or before the 15th day of the 4th month of the taxable year. If, however, the requirements of section 6015(a) are first met after the 1st day of the 4th month and before the 2d day of the...

26 CFR 1.6073-2 - Fiscal years.

Code of Federal Regulations, 2012 CFR

2012-04-01

... declaration must be filed on or before the 15th day of the 4th month of the taxable year. If, however, the requirements of section 6015(a) are first met after the 1st day of the 4th month and before the 2d day of the...

26 CFR 1.6073-2 - Fiscal years.

Code of Federal Regulations, 2014 CFR

2014-04-01

... declaration must be filed on or before the 15th day of the 4th month of the taxable year. If, however, the requirements of section 6015(a) are first met after the 1st day of the 4th month and before the 2d day of the...

26 CFR 1.9006 - Statutory provisions; Tax Reform Act of 1969.

Code of Federal Regulations, 2010 CFR

2010-04-01

... is attributable to the amendments made by this Act, shall be assessed or collected for any period... reason of the amendments made by this Act, such amount or additional amount shall be paid ratably on or before each of the remaining installment dates for the taxable year beginning with the first installment...

26 CFR 1.1361-1 - S corporation defined.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) For taxable years beginning on or after January 1, 1997, a financial institution that uses the reserve... 1, 1997, a financial institution to which section 585 applies (or would apply but for section 585(c... shareholder with respect to the owner's proportionate share of the stock held by the trust. (F) If S...

26 CFR 1.501(c)(15)-1 - Mutual insurance companies or associations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Mutual insurance companies or associations. 1.501... Mutual insurance companies or associations. (a) Taxable years beginning after December 31, 1962. An insurance company or association described in section 501(c)(15) is exempt under section 501(a) if it is a...

26 CFR 1.501(c)(15)-1 - Mutual insurance companies or associations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Mutual insurance companies or associations. 1.501... Mutual insurance companies or associations. (a) Taxable years beginning after December 31, 1962. An insurance company or association described in section 501(c)(15) is exempt under section 501(a) if it is a...

26 CFR 1.802(b)-1 - Tax on life insurance companies.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Tax on life insurance companies. 1.802(b)-1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802(b)-1 Tax on life insurance companies. (a) For taxable years beginning after December 31, 1953, but before January 1, 1955...

26 CFR 1.802-3 - Tax imposed on life insurance companies.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Tax imposed on life insurance companies. 1.802-3... TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802-3 Tax imposed on life insurance companies. (a) In general. For taxable years beginning after December 31, 1957, section 802(a)(1...

26 CFR 1.802(b)-1 - Tax on life insurance companies.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Tax on life insurance companies. 1.802(b)-1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802(b)-1 Tax on life insurance companies. (a) For taxable years beginning after December 31, 1953, but before January 1, 1955...

26 CFR 1.802-3 - Tax imposed on life insurance companies.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Tax imposed on life insurance companies. 1.802-3... TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802-3 Tax imposed on life insurance companies. (a) In general. For taxable years beginning after December 31, 1957, section 802(a)(1...

26 CFR 1.802-3 - Tax imposed on life insurance companies.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Tax imposed on life insurance companies. 1.802-3... TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802-3 Tax imposed on life insurance companies. (a) In general. For taxable years beginning after December 31, 1957, section 802(a)(1...

26 CFR 1.802(b)-1 - Tax on life insurance companies.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Tax on life insurance companies. 1.802(b)-1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802(b)-1 Tax on life insurance companies. (a) For taxable years beginning after December 31, 1953, but before January 1, 1955...

26 CFR 1.501(c)(15)-1 - Mutual insurance companies or associations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Mutual insurance companies or associations. 1.501... Mutual insurance companies or associations. (a) Taxable years beginning after December 31, 1962. An insurance company or association described in section 501(c)(15) is exempt under section 501(a) if it is a...

26 CFR 1.72-17A - Special rules applicable to employee annuities and distributions under deferred compensation...

Code of Federal Regulations, 2014 CFR

2014-04-01

..., 1974. Paragraph (e) of this section provides rules for penalties provided by section 72(m)(5) with...-employees under section 72(m)(5). (1)(i) For taxable years of the recipient beginning after December 31... (that is employer contributions within the meaning of section 401(c)(5)(A) and the increments in value...

26 CFR 1.72-17A - Special rules applicable to employee annuities and distributions under deferred compensation...

Code of Federal Regulations, 2013 CFR

2013-04-01

..., 1974. Paragraph (e) of this section provides rules for penalties provided by section 72(m)(5) with...-employees under section 72(m)(5). (1)(i) For taxable years of the recipient beginning after December 31... (that is employer contributions within the meaning of section 401(c)(5)(A) and the increments in value...

26 CFR 1.72-17A - Special rules applicable to employee annuities and distributions under deferred compensation...

Code of Federal Regulations, 2012 CFR

2012-04-01

..., 1974. Paragraph (e) of this section provides rules for penalties provided by section 72(m)(5) with...-employees under section 72(m)(5). (1)(i) For taxable years of the recipient beginning after December 31... (that is employer contributions within the meaning of section 401(c)(5)(A) and the increments in value...

26 CFR 1.72-17A - Special rules applicable to employee annuities and distributions under deferred compensation...

Code of Federal Regulations, 2011 CFR

2011-04-01

..., 1974. Paragraph (e) of this section provides rules for penalties provided by section 72(m)(5) with...-employees under section 72(m)(5). (1)(i) For taxable years of the recipient beginning after December 31... (that is employer contributions within the meaning of section 401(c)(5)(A) and the increments in value...

26 CFR 1.72-17A - Special rules applicable to employee annuities and distributions under deferred compensation...

Code of Federal Regulations, 2010 CFR

2010-04-01

..., 1974. Paragraph (e) of this section provides rules for penalties provided by section 72(m)(5) with...-employees under section 72(m)(5). (1)(i) For taxable years of the recipient beginning after December 31... (that is employer contributions within the meaning of section 401(c)(5)(A) and the increments in value...

26 CFR 1.593-2 - Additions to reserve for bad debts where surplus, reserves, and undivided profits equal or exceed...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Additions to reserve for bad debts where surplus... bad debts where surplus, reserves, and undivided profits equal or exceed 12 percent of deposits or... profits, and reserves at the beginning of the taxable year, a reasonable addition to the reserve for bad...

26 CFR 1.669(a)-4 - Tax attributable to short-cut throwback method.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Tax attributable to short-cut throwback method... Taxable Years Beginning Before January 1, 1969 § 1.669(a)-4 Tax attributable to short-cut throwback method... the amounts deemed distributed under section 666 by the short-cut throwback method provided in section...

26 CFR 1.72-17 - Special rules applicable to owner-employees.

Code of Federal Regulations, 2010 CFR

2010-04-01

... disability. Therefore, in the case of a distribution from a qualified plan to an individual for whom... age because of his disability. For taxable years beginning after December 31, 1966, see section 72(m... increase in tax attributable to the inclusion of the amounts so received in his gross income for the...

26 CFR 1.56-1 - Adjustment for the book income of corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Adjustment for the book income of corporations... TAX INCOME TAXES Tax Surcharge § 1.56-1 Adjustment for the book income of corporations. (a) Computation of the book income adjustment—(1) In general. For taxable years beginning in 1987, 1988, and 1989...

26 CFR 1.56-1 - Adjustment for the book income of corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Adjustment for the book income of corporations... TAX INCOME TAXES Tax Surcharge § 1.56-1 Adjustment for the book income of corporations. (a) Computation of the book income adjustment—(1) In general. For taxable years beginning in 1987, 1988, and 1989...

26 CFR 1.312-7 - Effect on earnings and profits of gain or loss realized after February 28, 1913.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Effect on earnings and profits of gain or loss realized after February 28, 1913. (a) In order to... earnings and profits for any period beginning after February 28, 1913. For example, since the earnings and profits accumulated after February 28, 1913, or the earnings and profits of the taxable year, are earnings...

26 CFR 1.666(d)-1A - Information required from trusts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Information required from trusts. 1.666(d)-1A...) INCOME TAX (CONTINUED) INCOME TAXES Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning Before January 1, 1969 § 1.666(d)-1A Information required from trusts. (a) Adequate...

26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Imposition of tax; application of tax. 1.641(a... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.641(a)-1 Imposition of tax; application of tax. For taxable years beginning after December 31, 1970, section 641 prescribes...

26 CFR 301.6021-1 - Listing by district directors of taxable objects owned by nonresidents of internal revenue...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Listing by district directors of taxable objects owned by nonresidents of internal revenue districts. 301.6021-1 Section 301.6021-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION...

Alternative certification science teachers' understanding and implementation of inquiry-based instruction in their beginning years of teaching

NASA Astrophysics Data System (ADS)

Demir, Abdulkadir

The purpose of this phenomenographic study was to: (a) understand how beginning science teachers recruited from various science disciplines and prepared in an Alternative Teacher Certification Program (ATCP) implemented inquiry during their initial years of teaching; (b) describe constraints and needs that these beginning science teachers perceived in implementing inquiry-based science instruction; and (c) understand the relation between what they learned in their ATCP and their practice of teaching science through inquiry. The participants of this study consisted of four ATCP teachers who are in their beginning years of teaching. Semi-structured interviews, classroom observation, field notes, and artifacts used as source of data collection. The beginning science teachers in this study held incomplete views of inquiry. These views of inquiry did not reflect inquiry as described in NRC (2000)---essential features of inquiry,---nor did they reflect views of faculty members involved in teaching science methods courses. Although the participants described themselves as reform-oriented, there were inconsistencies between their views and practices. Their practice of inquiry did not reflect inquiry either as outlined by essential features of inquiry (NRC, 2000) or inquiry as modeled in activities used in their ATCP. The research participants' perceived constraints and needs in their implementation of inquiry-based activities. Their perceived constraints included logistical and student constraints and school culture. The perceived needs included classroom management, pedagogical skills, practical knowledge, discipline, successful grade-specific models of inquiry, and access to a strong support system. Prior professional work experience, models and activities used in the ATCP, and benefits of inquiry to student learning were the declared factors that facilitated the research participants' practice of inquiry-based teaching.

Antecedents of Norwegian Beginning Teachers' Turnover Intentions

ERIC Educational Resources Information Center

Tiplic, Dijana; Brandmo, Christian; Elstad, Eyvind

2015-01-01

This study aims at exploring several individual, organizational, and contextual factors that may affect beginning teachers' turnover intentions during their first years of practice. The sample consists of 227 beginning teachers (69% female and 31% male) from 133 schools in Norway. The results show four important antecedents of beginning teachers'…

26 CFR 1.6011-4 - Requirement of statement disclosing participation in certain transactions by taxpayers.

Code of Federal Regulations, 2012 CFR

2012-04-01

... single taxable year or $20 million in any combination of taxable years for corporations; (B) $10 million in any single taxable year or $20 million in any combination of taxable years for partnerships that... year or $4 million in any combination of taxable years for all other partnerships, whether or not any...

26 CFR 1.6011-4 - Requirement of statement disclosing participation in certain transactions by taxpayers.

Code of Federal Regulations, 2013 CFR

2013-04-01

... single taxable year or $20 million in any combination of taxable years for corporations; (B) $10 million in any single taxable year or $20 million in any combination of taxable years for partnerships that... year or $4 million in any combination of taxable years for all other partnerships, whether or not any...

26 CFR 1.6011-4 - Requirement of statement disclosing participation in certain transactions by taxpayers.

Code of Federal Regulations, 2014 CFR

2014-04-01

... single taxable year or $20 million in any combination of taxable years for corporations; (B) $10 million in any single taxable year or $20 million in any combination of taxable years for partnerships that... year or $4 million in any combination of taxable years for all other partnerships, whether or not any...

26 CFR 1.6038-2 - Information returns required of United States persons with respect to annual accounting periods...

Code of Federal Regulations, 2010 CFR

2010-04-01

...) beginning after December 31, 1962, of each foreign corporation which that person controls (as defined in... defined in section 1504(d) of the Code which makes a consolidated return for the taxable year. The return... determining control as defined in paragraph (b) of this section. (d) U.S. person—(1) In general. For purposes...

26 CFR 1.911-3 - Determination of amount of foreign earned income to be excluded.

Code of Federal Regulations, 2010 CFR

2010-04-01

... the physical presence requirement of § 1.911-2(a)(2)(ii) is met is any twelve consecutive month period... taxable year. Thus, if an individual's period of physical, presence is the twelve-month period beginning..., by the number of months in the period when services giving rise to such amount were performed, and...

26 CFR 1.911-3 - Determination of amount of foreign earned income to be excluded.

Code of Federal Regulations, 2012 CFR

2012-04-01

... the physical presence requirement of § 1.911-2(a)(2)(ii) is met is any twelve consecutive month period... taxable year. Thus, if an individual's period of physical, presence is the twelve-month period beginning..., by the number of months in the period when services giving rise to such amount were performed, and...

26 CFR 1.911-3 - Determination of amount of foreign earned income to be excluded.

Code of Federal Regulations, 2014 CFR

2014-04-01

... the physical presence requirement of § 1.911-2(a)(2)(ii) is met is any twelve consecutive month period... taxable year. Thus, if an individual's period of physical, presence is the twelve-month period beginning..., by the number of months in the period when services giving rise to such amount were performed, and...

26 CFR 1.911-3 - Determination of amount of foreign earned income to be excluded.

Code of Federal Regulations, 2013 CFR

2013-04-01

... the physical presence requirement of § 1.911-2(a)(2)(ii) is met is any twelve consecutive month period... taxable year. Thus, if an individual's period of physical, presence is the twelve-month period beginning..., by the number of months in the period when services giving rise to such amount were performed, and...

26 CFR 1.669(a)-4 - Tax attributable to short-cut throwback method.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Tax attributable to short-cut throwback method... Applicable to Taxable Years Beginning Before January 1, 1969 § 1.669(a)-4 Tax attributable to short-cut... the tax on the amounts deemed distributed under section 666 by the short-cut throwback method provided...

26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than in...

26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than in...

26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than in...

26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than in...

26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than in...

26 CFR 1.179-4 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... acquired by purchase for use in the active conduct of the taxpayer's trade or business (as described in § 1... taxable year beginning after 2002 and before 2008 and is acquired by purchase for use in the active... it in section 48(a) and the regulations thereunder. (c) Purchase. (1)(i) Except as otherwise provided...

26 CFR 1.6654-7 - Applicability.

Code of Federal Regulations, 2011 CFR

2011-04-01

.... Section 294(d) of the Internal Revenue Code of 1939 shall continue in force with respect to taxable years beginning before January 1, 1955. [T.D. 6500, 25 FR 12150, Nov. 26, 1960. Redesignated by T.D. 7282, 38 FR 19028, July 17, 1973. Redesignated by T.D. 9224, 70 FR 52301, Sept. 2, 2005] ...

26 CFR 1.6654-7 - Applicability.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 294(d) of the Internal Revenue Code of 1939 shall continue in force with respect to taxable years beginning before January 1, 1955. [T.D. 6500, 25 FR 12150, Nov. 26, 1960. Redesignated by T.D. 7282, 38 FR 19028, July 17, 1973. Redesignated by T.D. 9224, 70 FR 52301, Sept. 2, 2005] ...

26 CFR 1.904-5 - Look-through rules as applied to controlled foreign corporations and other entities.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources... requires, any category of income described in section 904(d)(1)(A) and (B) (or section 904(d)(1)(A), (B...(b) (or § 1.904-4(e) for taxable years beginning before January 1, 2007), any category of income...

26 CFR 1.985-2 - Election to use the United States dollar as the functional currency of a QBU.

Code of Federal Regulations, 2010 CFR

2010-04-01

... functional currency of a QBU. 1.985-2 Section 1.985-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Election to use the United States dollar as the functional currency of a QBU. (a) Background and scope—(1... currency for taxable years beginning on or before August 24, 1994. An election to use a dollar functional...

26 CFR 1.904-2T - Carryback and carryover of unused foreign tax (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... financial services income in a taxable year beginning before January 1, 2007, that are carried forward to a... financial services income to which those taxes relate would have been allocated to the general category if... (temporary). 1.904-2T Section 1.904-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY...

26 CFR 1.56(g)-1 - Adjusted current earnings.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Adjusted current earnings. 1.56(g)-1 Section 1.56(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 § 1.56(g)-1 Adjusted current...

26 CFR 1.56(g)-1 - Adjusted current earnings.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Adjusted current earnings. 1.56(g)-1 Section 1.56(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 § 1.56(g)-1 Adjusted current...

26 CFR 1.56(g)-1 - Adjusted current earnings.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Adjusted current earnings. 1.56(g)-1 Section 1.56(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 § 1.56(g)-1 Adjusted current...

26 CFR 1.56(g)-1 - Adjusted current earnings.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Adjusted current earnings. 1.56(g)-1 Section 1.56(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 § 1.56(g)-1 Adjusted current...

26 CFR 1.669(a)-3 - Tax computed by the exact throwback method.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Tax computed by the exact throwback method. 1... Taxable Years Beginning Before January 1, 1969 § 1.669(a)-3 Tax computed by the exact throwback method. (a... compute the tax, on amounts deemed distributed under section 666, by the exact throwback method provided...

26 CFR 1.665(a)-1A - Undistributed net income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAXES Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning on Or After January 1, 1969 § 1.665(a)-1A Undistributed net income. (a) Domestic trusts. The term undistributed net income, in the case of a trust (other than a foreign trust created by a U.S. person) means...

26 CFR 1.35-2 - Taxpayers not entitled to credit.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Taxpayers not entitled to credit. 1.35-2 Section 1.35-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.35-2 Taxpayers not entitled to credit. For taxable years beginning after December...

26 CFR 1.56-1 - Adjustment for the book income of corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Adjustment for the book income of corporations. 1... INCOME TAXES Tax Surcharge § 1.56-1 Adjustment for the book income of corporations. (a) Computation of the book income adjustment—(1) In general. For taxable years beginning in 1987, 1988, and 1989, the...

26 CFR 1.56-1 - Adjustment for the book income of corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Adjustment for the book income of corporations. 1... INCOME TAXES Tax Surcharge § 1.56-1 Adjustment for the book income of corporations. (a) Computation of the book income adjustment—(1) In general. For taxable years beginning in 1987, 1988, and 1989, the...

26 CFR 1.56A-5 - Tax carryovers.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Tax carryovers. 1.56A-5 Section 1.56A-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 § 1.56A-5 Tax carryovers. (a) In general...

26 CFR 1.37-1 - General rules for the credit for the elderly.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true General rules for the credit for the elderly. 1... INCOME TAXES Credits Against Tax § 1.37-1 General rules for the credit for the elderly. (a) In general... computation of the credit for the elderly provided under section 37 for taxable years beginning after 1975...

26 CFR 1.37-1 - General rules for the credit for the elderly.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 1 2011-04-01 2009-04-01 true General rules for the credit for the elderly. 1... INCOME TAXES Credits Against Tax § 1.37-1 General rules for the credit for the elderly. (a) In general... computation of the credit for the elderly provided under section 37 for taxable years beginning after 1975...

26 CFR 1.41-3A - Base period research expense.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Base period research expense. 1.41-3A Section 1... Research Credit-for Taxable Years Beginning Before January 1, 1990 § 1.41-3A Base period research expense... average qualified research expenses during the base period), the taxpayer shall be treated as— (1) Having...

26 CFR 1.41-3A - Base period research expense.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Base period research expense. 1.41-3A Section 1... Research Credit-for Taxable Years Beginning Before January 1, 1990 § 1.41-3A Base period research expense... average qualified research expenses during the base period), the taxpayer shall be treated as— (1) Having...

26 CFR 1.41-3A - Base period research expense.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Base period research expense. 1.41-3A Section 1... Research Credit-for Taxable Years Beginning Before January 1, 1990 § 1.41-3A Base period research expense... average qualified research expenses during the base period), the taxpayer shall be treated as— (1) Having...

26 CFR 1.41-3A - Base period research expense.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Base period research expense. 1.41-3A Section 1... Research Credit-for Taxable Years Beginning Before January 1, 1990 § 1.41-3A Base period research expense... average qualified research expenses during the base period), the taxpayer shall be treated as— (1) Having...

26 CFR 1.41-3A - Base period research expense.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Base period research expense. 1.41-3A Section 1... Research Credit-for Taxable Years Beginning Before January 1, 1990 § 1.41-3A Base period research expense... average qualified research expenses during the base period), the taxpayer shall be treated as— (1) Having...

26 CFR 1.471-3 - Inventories at cost.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Inventories at cost. 1.471-3 Section 1.471-3...) INCOME TAXES Inventories § 1.471-3 Inventories at cost. Cost means: (a) In the case of merchandise on hand at the beginning of the taxable year, the inventory price of such goods. (b) In the case of...

26 CFR 1.56A-1 - Imposition of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Imposition of tax. 1.56A-1 Section 1.56A-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 § 1.56A-1 Imposition of tax. (a) In general...

26 CFR 1.665(g)-1A - Capital gain distribution.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Capital gain distribution. 1.665(g)-1A Section 1.665(g)-1A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... Beginning on Or After January 1, 1969 § 1.665(g)-1A Capital gain distribution. For any taxable year of a...