26 U.S.C. 118
26 U.S. Code § 118 - Contributions to the capital of a corporation
The term “contribution to the capital of the taxpayer” includes any amount of money or other property received from any person (whether or not a shareholder) ...
Page 570 TITLE 26—INTERNAL REVENUE CODE § 118 - GovInfo
95–615, set out as a note under section 61 of this title.] §118. Contributions to the capital of a corpora- tion. (a) General rule. In the case ...
26 U.S.C. § 118 - U.S. Code Title 26. Internal Revenue Code § 118
(a) General rule.--In the case of a corporation, gross income does not include any contribution to the capital of the taxpayer.
Contributions to the Capital of a Corporation 26 CFR 1.118-1 - IRS
Section 118(a) of the Code provides that in the case of a corporation, gross income does not include any contribution to the capital of the taxpayer. The ...
Sec. 118 (Contributions to the capital of a corporation) - Tax Notes
Read Sec. 118 of the IRC—contributions to the capital of a corporation. Access the full-text of the Internal Revenue Code Section 118 on Tax Notes.
26 CFR § 1.118-1 - Contributions to the capital of a corporation.
In the case of a corporation, section 118 provides an exclusion from gross income with respect to any contribution of money or property to the capital of ...
Contributions to the capital of a corporation, 26 U.S.C. § 118 - Casetext
The House Plan proposes to revise these rules so that all contributions to capital would be includible in the gross income of the recipient corporation to the ...
26 U.S.C. 118 - Contributions to the capital of a corporation - GovInfo
26 U.S.C. 118 - Contributions to the capital of a corporation. View the most recent version of this document on this website.
Contributions to the capital of a corporation, 26 U.S.C. § 118 - Casetext
The prior version of IRC Sec. 118 allowed the contribution of capital, such as the receipt of tax increment revenues, to be excluded in most circumstances.
118, Exclusion of Contributions to Corporate Capital - Income Taxes
Under 118IRC §118, a corporation does not include a 118(a)contribution to its capital in its gross income. A contribution to capital can take 1.118-1many ...
Internal Revenue Service 26 CFR Part 1 [REG-106012-98] RIN ...
Under section 118(b), a contribution in aid of construction generally is not a contribution to the capital of the taxpayer and is not excluded from gross income ...
26 USC Subtitle A, CHAPTER 1, Subchapter B, PART III - U.S. Code
Subparagraph (A) shall not apply to incidental death benefits paid from a plan described in section 401(a) and exempt from tax under section 501(a). (3) ...
Definition of Contribution in Aid of Construction Under Section 118(c)
... section 118(c) that is treated as a contribution to capital under section 118 ... Section 1.118-2 also issued under 26 U.S.C. 118(c)(3)(A); * * *.
26 USC 170: Charitable, etc., contributions and gifts - U.S. Code
There shall be allowed as a deduction any charitable contribution (as defined in subsection (c)) payment of which is made within the taxable year.
This has new importance under. TCJA because, while the exemption in IRC Section 118 has changed, the basis rules of IRC Section ... 26 For a list of federal ...
26 USC 118 - Wisconsin Legislative Documents
108.02 (26) (c) 13. 26 USC 118. 26 USC 118. 71.77 (2m) (intro.), (a), (b) ...
26 CFR 1.118-2 -- Contribution in aid of construction. - eCFR
(1) Exclusion from basis. ... To the extent the water or sewerage disposal facility is acquired as a contribution to the capital of the taxpayer under paragraph ( ...
26 CFR Part 1 - Effects on Recipients - eCFR
Section 331 contains rules governing the extent to which gain or loss is recognized to a shareholder receiving a distribution in complete or partial ...
26 USC 179B - Wisconsin Legislative Documents
26 USC 112. 26 USC 112. 71.52 (1g) (intro.) 26 USC 117. 26 USC 117. 108.02 (26) (c) 13. 26 USC 118. 26 USC 118. 71.77 (2m) (intro.), (a), (b), (c) · 26 USC 119.
26 USC 274 - Disallowance of certain entertainment, etc., expenses
Searchable text of the 26 USC 274 - Disallowance of certain ... 22, 2004, 118 Stat. 1481; Pub. L. 109–58, title XIII, §§ 1323(b)(2), 1331(b)( ...