Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexDivision of the Federal Register, the National Archives, 1992 Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
طبعات أخرى - عرض جميع المقتطفات
عبارات ومصطلحات مألوفة
activity bond limit adjusted gross income aggregate aircraft alimony allocated amounts received Annual Lease Value apply arbitrage automobile beneficiary calendar ceived cluded computation condition fringe contributions corporation cost date of issue December 31 deduction described in paragraph described in section determined election employee's Example excess excludable from gross exempt expenses facility fair market value flight fringe benefit fund governmental unit graph gross income group-term life insurance includible in gross individual interest Internal Revenue Code issuer itemized deductions January line of business meals ment obligations payments percent period person ployee portion present value prior issue private activity bond proceeds purchase purposes of section pursuant qualified quired refunding issue reimbursement REMIC respect retirement Revenue section 72 special rules spect spouse standard deduction subdivision subparagraph substantial taxable taxpayer term term life insurance tion trade or business treated variable yield vehicle weekly rate yield
مقاطع مشهورة
الصفحة 463 - Amounts received as a pension, annuity or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country...
الصفحة 117 - Installment payments discharging a part of an obligation the principal sum of which is, either in terms of money or property, specified In the decree, Instrument, or agreement shall not be treated as periodic payments.
الصفحة 320 - The aggregate amounts excludable under paragraph (1) with respect to the death of any employee shall not exceed $5,000. (B) NONFORFEITABLE RIGHTS— Paragraph (1) shall not apply to amounts with respect to which the employee possessed, immediately before his death, a nonforfeitable right to receive the amounts while living.
الصفحة 45 - Of a State, a Territory, or a possession of the United States, or any political subdivision of any of the foregoing, or of the District of Columbia...
الصفحة 504 - General rule. In the case of an individual, gross income does not include — (1) Any amount received — (A) As a scholarship at an educational institution...
الصفحة 464 - Except as otherwise provided in this section, amounts received by an employee through accident or health insurance for personal injuries or sickness shall be included in gross income to the extent such amounts (1) are attributable to contributions by the employer which were not includible in the gross income of the employee, or (2) are paid by the employer.
الصفحة 521 - On the date of the sale or exchange of a residence, such residence is held by a husband and wife as joint tenants, tenants by the entirety, or community property...
الصفحة 358 - solid waste disposal" means the collection, storage, treatment, utilization, processing, or final disposal of solid waste. (6) The term "construction...
الصفحة 505 - The United States or an instrumentality or agency thereof, or a State, a territory, or a possession of the United States, or...
الصفحة 14 - ... stations shall be included in their gross income. (c) Payment to charitable, etc., organization on behalf of person rendering services. The value of services is not includible in gross income when such services are rendered directly and gratuitously to an organization described in section 170(c).