Cross-references within the Internal Revenue Code of 1954 as of January 3, 1985 by Sam McGahan

Cover of: Cross-references within the Internal Revenue Code of 1954 as of January 3, 1985 | Sam McGahan

Published by U.S. G.P.O. in Washington .

Written in English

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Subjects:

  • Taxation -- United States -- Rates and tables.

Edition Notes

Book details

Statementprepared for the use of the Office of the Legislative Counsel, U.S. House of Representatives, by Sam McGahan, Mildred Inge, Mary Therese Brown.
ContributionsInge, Mildred., Brown, Mary Therese., United States. Congress. House. Office of the Legislative Counsel.
The Physical Object
Pagination19 p. ;
Number of Pages19
ID Numbers
Open LibraryOL15318142M

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Additional Physical Format: Online version: McGahan, Sam. Cross-references within the Internal Revenue Code of as of January 3, Washington: U.S.G.P.O., the internal revenue code of Download the internal revenue code of or read online books in PDF, EPUB, Tuebl, and Mobi Format.

Click Download or Read Online button to get the internal revenue code of book now. This site is like a library, Use search box in the widget to get ebook that you want. If the minimum tax of a corporation was deferred under section 56(b) of the Internal Revenue Code of [now ] (as in effect on the day before the date of the enactment of this Act [Oct.

22, ]) for any taxable year beginning before January 1,and the amount of such tax has not been paid for any taxable year beginning before January 1,the amount of the. Pub.3, Nov.

8,92 Stat.as amended by Pub. 2, Oct. 22,Stat.provided that no regulations be issued in final form on or after Oct.

1,and before July 1,providing for inclusion of any fringe benefit in gross income by reason of section 61 of the Internal Revenue Code of by section 3. These rules correspond to the provisions of sections.23 (aa) (4) and of the Code, which are here com­ bined for purposes of clarity.

No substantive change is made. Section 5. Cross references relating to tax on individuals. This. RFile Size: KB. Table I shows the derivation of the provisions of the Internal Revenue Code of Table IT provides sources of the Code sections.

Table ill shows corresponding sections of the and Codes. The pamphlet is intended to consolidate into one volume the derivations of the and Internal Revenue Codes for bene­ fit of tax law.

APPROVED AUGa. m., E. Internal Revenue Code of ENACTED DURING THE SECOND SESSION OF THE EIGHTY-THIRD CONGRESS OF THE UNITED STATES OF AMERICA Begun and held at the City of Washington on Wednesday, January 6, An Act To revise the internal revenue laws of the United States. Net operating loss deduction; 26 U.S.

Code § Net operating loss deduction. (3) of the Internal Revenue Code of with respect to such loss may and the other distributions of such stock by Federal Home Loan Banks during January of "(B) a bond which applies to periods on and after the date of the enactment of this Act and which satisfies the requirements of the Internal Revenue Code of [formerly I.R.C.

], as amended by this section, and is conditioned on the withdrawal of spirits from the internal revenue bonded warehouse within 20 years from the date of original. (a) In general - (1) - Limitation. Part II (section and following) of subchapter B of chapter 6 of the Internal Revenue Code (Code) (part II) provides rules to limit the amounts of certain specified tax benefit items of component members of a controlled group of corporations for their tax years which include a particular December 31st date, or, in the case of a short taxable year member.

— If the minimum tax of a corporation was deferred under section 56(b) of the Internal Revenue Code of (now ) (as in effect on the day before the date of the enactment of this Act (Oct. 22, )) for any taxable year beginning before January 1,and the amount of such tax has not been paid for any taxable year beginning before.

"(a) In General.—In the case of any Cross-references within the Internal Revenue Code of 1954 as of January 3 of property subject to gift tax made before March 4,for purposes of subtitle A of the Internal Revenue Code of [formerly I.R.C.26 U.S.C.

1 et seq.], gross income of the donor shall not include any amount attributable to the donee's payment of (or agreement to pay) any gift tax.

Amendment by Pub. 98– applicable to all taxable years to which the Internal Revenue Code of [formerly I.R.C. ] applies with corresponding provisions deemed to be included in the Internal Revenue Code of and applicable to all taxable years to which such Code applies, except subsection (b) of this section is applicable to.

“(3) Transitional rule.—In the case of any instrument to which the amendment made by paragraph (1) [amending this section] does not apply, paragraph (2) of section 71(f) of the Internal Revenue Code of [now ] (as in effect on the day before the date of the enactment of this Act [Oct.

22, ]) shall apply only with respect to the. For example, in many states a liquor license is not property. Under the Internal Revenue Code, however, the question is whether the taxpayer has rights under state law. Because the taxpayer does have rights under state law, the liquor license is property under the Internal Revenue Code.

SeeDrye, U.S. at   PUBLIC LAW - CHAPTER APPROVED AUGa. m., E. Internal Revenue Code of ENACTED DURING THE K SECOND SESSION OF THE EIGHTY-THIRD CONGRESS OF THE UNITED STATES OF AMERICA Begun and held at the City of Washington on Wednesday, January 6,an act To retdse the internal.

Cross References. For supplemental as necessary to comply with the requirements of section of the Internal Revenue Code. (3) This section is intended to meet and incorporate the requirements of section of the Internal Revenue Code and regulations under that section that are applicable to governmental plans and shall be construed in.

Internal Revenue Code Citations Requiring Payment of Income Tax are at CB Committee Reports on Code Sec. 61 as originally enacted were reproduced at CCH Regulations [] § Gross income.

Cross references to other provisions of the Code are to be found throughout the regulations under. This revenue ruling provides tables of covered compensation under § (l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, effective January 1, 26 CFR (l) Permitted disparity in employer-provided contributions or benefits.

(III) For purposes of this sub-subparagraph, ownership shall be related if a deduction for a loss from the sale or exchange of properties between taxpayers would be disallowed under section of the Internal Revenue Code ofapproved Aug (68A Stat.

78; 26 U.S.C. § ); provided, that the exclusion under section (a)(1. Internal Revenue Code – Section Sec. Alternative minimum tax imposed-STATUTE-(a) General rule.

There is hereby imposed (in addition to any other tax imposed by. this subtitle) a tax equal to the excess (if any) of - (1) the tentative minimum tax for the taxable year, over. Section (f)(1) of Pub. – provided that: “In the case of the taxable year of an estate or trust which begins before January 1,and ends on or after such date, the items of tax preference apportioned to any beneficiary of such estate or trust under section 58(c) of the Internal Revenue Code of (as in effect on the day.

For regulations relating to the procurement of security bonds covering designated personnel of the Internal Revenue Service between January 1,and June 6,see 31 CFR part (Sec. of the Internal Revenue Code of (68A Stat. ; 26 U.S.C. )) [T.D.37 FRDec. 28, ]. (27) “Internal Revenue Code of ” means the Internal Revenue Code ofapproved April 6, (68A Stat.

3; 26 U.S.C. § 1 et seq.), as amended through To prove Ti Internal Revenue Code is prima facie, we only need to look at Section"Construction of Title", of the Internal Revenue Code which reads: "(a) Cross References - The cross references in this title to other portions of the title, or other provisions of law, where the word 'see' is used, are made only for convenience, and.

In general, the provisions of the Internal Revenue Code of are applicable with respect to taxable years beginning after Decemand ending after Aug Certain provisions of that Code are deemed to be included in the Internal Revenue Code of See section (b) Scope of regulations.

Executive order, or other document— (1) to the Internal Revenue Code of shall include a reference to the Internal Revenue Code ofand (2) to the Internal Revenue Code of shall include a reference to the provisions of law formerly known as the In- ternal Revenue Code of S E C 3.

EFFECTIVE DATE OF AMENDMENT Section (c) of Pub.as amended by Pub.Sec. 2, Oct. 22,Stat.provided that: ''The amendments made by this section (amending this section and sections and of this title) shall apply to expenditures with respect to which the second taxable year described in.

Internal Revenue Code:Sec. Alternative minimum tax imposed If the minimum tax of a corporation was deferred under section 56(b) of the Internal Revenue Code of (now ) (as in effect on the day before the date of the enactment of this Act (Oct.

22, )) for any taxable year beginning before January 1,and the amount of. (E) Within one year after Septema multiemployer plan may irrevocably elect, pursuant to procedures established by the corporation and subject to the provisions of sections (b) and (c) of this title, that the plan shall not be treated as a multiemployer plan for all purposes under this chapter or the Internal Revenue Code of.

Internal Revenue Code – Section Sec. Definitions within the meaning of this title, a. trust or estate or a corporation; and the term "partner" includes. a member in such a syndicate, group, pool, joint venture, or. organization.

(3) Corporation. The term "corporation" includes associations, joint-stock. companies, and. (2) The Internal Revenue Code of means the act approved Aug (26 U.S.C.), entitled “An act to revise the internal revenue laws of the United States”, as amended.

(3) The Internal Revenue Code of means the act approved Febru (53 Stat., Part 1), as amended. Internal Revenue Code and Statutory Law. Title 26 of the United States Code contains most federal tax laws and is known as the Internal Revenue Code (“IRC” or the “Code”).

However, statutes relevant to your research may be located outside the IRC when an agency other than the Treasury Department has primary responsibility for that area of law. InCongress enacted Internal Revenue Code section to bring more certainty to the taxation of employee fringe benefits.

This article examines the impact of the legislation from the standpoint of administrative pronouncements and taxpayer litigation. a nonprofit museum regularly open to the public and operated by a nonprofit organization which has qualified for exemption from the state income tax pursuant to section d of the Revenue and Taxation Code, or.

operative January 1,this state or any local governmental entity in this state as part of a public art collection for. Any person who is a party in interest with respect to a plan to which a trust described in Section (c)(22) of the Internal Revenue Code of is permitted to make payments under Section shall be treated as a party in interest with respect to such trust.

Code users may find the text of provisions in effect on a given date in the past by using the appropriate numerical list of sections affected. For the period before January 1,consult either the List of CFR Sections Affected, orpublished in seven separate volumes.

§ Cross references. and before January 1, Beginning after Decem and before January 1, Beginning after Decem and before January 1, and the deductions allowed by Chapter 1 of the Internal Revenue Code which are attributable to the gross income derived from service performed.

See section In cases to which this paragraph applies, the basis of the stock received by the acquiring corporation shall be determined as if the Internal Revenue Code of continued to apply in respect of such acquisition and as if the Internal Revenue Code of had not been enacted.

[T.D. 26 FRJan. 19, ]. (1) IN GENERAL. -- Except as otherwise provided in this subsection, in the case of a bond issued after Decemsection of the Code shall be treated as including the requirements of section (f) of the Code in order for section (a) of the Code to apply. (2) GOVERNMENT BONDS.

26 cfr, pt 1 title internal revenue chapter i--internal revenue service, department of the treasury subchapter a--income tax part income taxes summary table of contents sec. internal revenue code of and regulations. i. normal taxes and surtaxes ia. determination of tax liability ia1.

tax on individuals ia2. tax on corporations ia3.Revised report on corporate distributions and adjustments to accompany Subchapter C Advisory Group proposed amendments, as revised, received by the Subcommittee on Internal Revenue Taxation and transmitted to the Committee on Ways and Means, U.S.

House of Representatives from the Advisory Group on Subchapter C of the Internal Revenue Code of 3 CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (Part 1, §§–1 to ) EDITORIAL NOTE: IRS published a document at 45 FRJan. 25,deleting statutory sections from their regulations.

In chapter I cross-references to .

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