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Wednesday, October 7, 2020 | History

1 edition of Cross-references within the Internal Revenue Code of 1954 as of January 1, 1981 found in the catalog.

Cross-references within the Internal Revenue Code of 1954 as of January 1, 1981

Cross-references within the Internal Revenue Code of 1954 as of January 1, 1981

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

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

  • Edition Notes

    Statementprepared for the use of the Office of the Legislative Counsel, U.S. House of Representatives.
    ContributionsUnited States. Congress. House. Office of the Legislative Counsel.
    The Physical Object
    Pagination18 p. ;
    Number of Pages18
    ID Numbers
    Open LibraryOL18023167M

      INTERNAL REVENUE CODE PROVISIONS RELATING TO DEPRECIATION AS NOT APPLICABLE TO CALCULATIONS OF SECRETARY OF HEALTH AND HUMAN SERVICES IN DETERMINING COSTS OF PROGRAMS Section (e) of Pub. L. , as amended by Pub. L. , Sec. 2, Oct. 22, , Stat. , provided that: ''The . Part I. Rulings and Decisions Under the Internal Revenue Code of Section —Compensa-tion for Injuries or Sickness (Also section ) Disability insurance benefits. This ruling addresses the income tax treatment ofshort-termandlong-termdisabilityben-efits under sections (a)(3) and (a) of the Code. Rev. Rul. –55 ISSUE.

    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. () See I.R.S. Announcement , I.R.B. 31; Rev. Proc. , C.B. (effective January 1, , the Service was no longer prohibited by statute from issuing rulings or determination letters in the fringe benefits area, but it would refrain from issuing rulings or determination letters until after January 1, ).

    (1) IN GENERAL. -- Except as otherwise provided in this subsection, in the case of a bond issued after Decem , section 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. (3) As used in this subsection, the phrase "a gift for the benefit of a person" includes a gift to a trust, an account under Chapter 53 (relating to Pennsylvania Uniform Transfers to Minors Act) and a tuition savings account or prepaid tuition plan as defined under section of the Internal Revenue Code of (26 U.S.C. § ).


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Cross-references within the Internal Revenue Code of 1954 as of January 1, 1981 Download PDF EPUB FB2

Get this from a library. Cross-references within the Internal Revenue Code of as of January 1, [United States. Congress. House. Office of the Legislative Counsel.;].

Author of Analysis of energy supply, conservation, and conversion, House Bill (H.R. ) and possible alternatives, Cross-references within the Internal revenue code of as of June 1,Cross-references within the Internal Revenue Code of as of January 1,Federal excise-tax data, Individual income tax provisions of the Internal revenue code.

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. “(a) In General.—In the case of any transfer 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.

“(2) ElectionIn the case of the estate of any decedent dying before January 1,with respect to which there is an election under section of the Internal Revenue Code ofthe executor of the estate may elect to have the amendments made by this section apply with respect to installments due after the effective date of the.

(B) TRANSITIONAL RULE.—If, but for this subparagraph, an amount would be allowable as a deduction by reason of section (cX5) or (c)(6) of the Internal Revenue Code of for a taxable year beginning before January 1,such amount shall be allowable only for the taxpayer's first taxable year beginning 1981 book23 (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. "(a) In General.—For purposes of section (a) of the Internal Revenue Code of [formerly I.R.C.

], in the case of any individual who was a State legislator at any time during any taxable year beginning before January 1,and who, for the taxable year, elects the application of this section, for any period during such a taxable.

Sections with a line across are mostly cross references with the exception ofa few which are effective dates. The Internal Revenue Code of, 53 Stat.

(Part 1), 1, enacted on Februwas thefirst reenactmentintopositive lawofthegeneralandpermanent statutes relating to internal revenue since the enactment of the Revised Statutesin (1) The provisions of this Act set forth under the heading "Inter- nal Revenue Title" may be cited as the "Internal Revenue Code of ".

(2) The Internal Revenue Code enacted on Februas amended, may be cited as the "Internal Revenue Code of ". (b) PUBLICATION.—This Act shall be published as volume 68A of. "(a) In General.—In the case of any transfer 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. 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.

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.

(1) Notwithstanding any other provision of the Class V School Employees Retirement Act, no member or beneficiary of the retirement system shall receive in any calendar year an annuity or other benefit which would exceed the maximum benefit permitted under section of the Internal Revenue Code, or any successor provision and the regulations.

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.

(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 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 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 (2) the regular tax for the taxable year. (b) Tentative minimum. (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. (Code excerpts, provided by CCH — Standard Federal Tax Reports, as of ) Note: Internal Revenue regulations governing practices of the IRS agents are created by the IRS itself.

But the Internal Revenue Code is different; it is a law of the federal government — passed by Congress, like any other federal law.

Anyone who says that there is. 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, ].(1) General rule. If the Secretary has mailed to the taxpayer a notice of. deficiency as provided in subsection (a), and the taxpayer files. a petition with the Tax Court within the time prescribed in. section (a), the Secretary shall have no right to determine.

any additional deficiency of income tax for the same taxable. Internal Revenue Code:Sec. Charitable, etc., contributions and gifts is made such organization is committed to spend such contributions for such research before January 1 of the fifth calendar year which begins after the date such contribution is made, (iv) an organization which normally receives a substantial part of its support.