Page 570 TITLE 26—INTERNAL REVENUE CODE § 118
Page 570 TITLE 26—INTERNAL REVENUE CODE § 118 - GovInfo
Page 1. Page 570. TITLE 26—INTERNAL REVENUE CODE. § 118. 93 Stat. 1278; Pub. L. 96–541, §5(b), Dec. 17, 1980, 94 Stat. 3206; Pub. L. 97–248, title II, §285, ...
26 U.S. Code § 118 - Contributions to the capital of a corporation
In the case of a corporation, gross income does not include any contribution to the capital of the taxpayer. ... any contribution by any governmental entity or ...
26 U.S.C. § 118 - U.S. Code Title 26. Internal Revenue Code § 118
--In the case of a corporation, gross income does not include any contribution to the capital of the taxpayer. (b)Exceptions.--For purposes of subsection (a), ...
Title 26 - Internal Revenue - GovInfo
... Page 4. iv. Cite this Code: CFR. To cite the regulations in this volume use title, part and section num- ber. Thus, 26 CFR 1.61–. 1 refers to title 26, part. 1 ...
Sec. 118 (Contributions to the capital of a corporation) - Tax Notes
Internal Revenue Code of 1986 · SUBTITLE A -- INCOME TAXES · Chapter 1 -- Normal Taxes and Surtaxes · Subchapter B -- Computation of Taxable Income · Part III -- ...
26 USC Subtitle A, CHAPTER 1, Subchapter P: Capital Gains and ...
Partial exclusion for gain from certain small business stock. (a) Exclusion. (1) In general. In the case of a taxpayer other than a corporation, gross income ...
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 ...
26 USC Subtitle A, CHAPTER 1, Subchapter E: Accounting Periods ...
From Title 26—INTERNAL REVENUE CODESubtitle A—Income TaxesCHAPTER 1—NORMAL TAXES AND SURTAXES. Subchapter E—Accounting Periods and Methods of Accounting. Part.
Taxable Year for Which Items of Gross Income Included - U.S. Code
... Income Included. From Title 26—INTERNAL REVENUE CODESubtitle A—Income TaxesCHAPTER 1—NORMAL TAXES AND SURTAXESSubchapter E—Accounting Periods and Methods of ...
26 U.S. Code § 170 - Charitable, etc., contributions and gifts
The tax imposed under this chapter for any taxable year for which there is a recapture under subparagraph (A) shall be increased by 10 percent of the amount so ...
Contributions to the capital of a corporation, 26 U.S.C. § 118 - Casetext
Historical Safe Harbor for Private Developers The prior version of IRC Sec. 118 allowed the contribution of capital, such as the receipt of tax increment ...
Criminal Tax Manual 26 U.S.C. § 7201 ...
The defendant is charged in [Count ______ of] the indictment with income tax evasion in violation of Section 7201 of Title 26 of the United States Code.
Further Consolidated Appropriations Act, 2024 | Congress.gov
... Department of Defense pursuant to section 2012 of title 10, United States Code. ... Code from the Department of the Treasury or the Internal Revenue Service.
Title 26. Commercial Law. Title 27. Insurance. Title 28. Financial ... Except as otherwise provided, the definition of Internal Revenue Code set ...
Page 1695 TITLE 26—INTERNAL REVENUE CODE § 755
91–172, set out as a note under section 301 of this title. EFFECTIVE DATE OF 1966 AMENDMENT. Amendment by Pub. L. 89–570 applicable to taxable years ending ...
Internal Revenue Bulletin: 2022-52 - IRS
Section 1.6001-1(a) provides that any person subject to income tax must keep such permanent books of account or records, including inventories, ...
Statutes at Large and Public Laws - Congress.gov
2787 - 5G SALE Act, 12/19/2023. 137 Stat. 131, PL 118-26 (PDF 183KB) · S.2747 - A ... 2795 - A bill to amend title 38, United States Code, to extend and ...
TAX CODE CHAPTER 11. TAXABLE PROPERTY AND EXEMPTIONS
(a) All real and tangible personal property that this state has jurisdiction to tax is taxable unless exempt by law. (b) This state has jurisdiction to tax real ...
Page 1. Page 2112. TITLE 26—INTERNAL REVENUE CODE. § 1231. 1 So in original. Does not conform to section catchline. EFFECTIVE DATE OF 1976 AMENDMENT. Section ...
Page 963 TITLE 26—INTERNAL REVENUE CODE § 312
22, 2004, 118 Stat. 1507]. (k) Effect of depreciation on earnings and ... 89–570 inserted reference to section 617(d)(1). Page 7. Page 969. TITLE 26 ...