Author: Texas
Publisher:
ISBN:
Category : Public welfare
Languages : en
Pages :
Book Description
Human Resources Code
Author: Texas
Publisher:
ISBN:
Category : Public welfare
Languages : en
Pages :
Book Description
Publisher:
ISBN:
Category : Public welfare
Languages : en
Pages :
Book Description
Taxpayer Advocate Service is Here to Help
Author: United States. Taxpayer Advocate Service
Publisher:
ISBN:
Category : Administrative remedies
Languages : en
Pages : 24
Book Description
Publisher:
ISBN:
Category : Administrative remedies
Languages : en
Pages : 24
Book Description
Asset Depreciation Range (ADR) System
Author: United States. Department of the Treasury
Publisher:
ISBN:
Category : Class Life ADR System
Languages : en
Pages : 304
Book Description
Publisher:
ISBN:
Category : Class Life ADR System
Languages : en
Pages : 304
Book Description
Tax Withholding and Estimated Tax
Author:
Publisher:
ISBN:
Category : Tax revenue estimating
Languages : en
Pages : 56
Book Description
Publisher:
ISBN:
Category : Tax revenue estimating
Languages : en
Pages : 56
Book Description
Circular No. A-11
Author: Omb
Publisher:
ISBN: 9781077077607
Category :
Languages : en
Pages : 534
Book Description
The June 2019 OMB Circular No. A-11 provides guidance on preparing the FY 2021 Budget and instructions on budget execution. Released in June 2019, it's printed in two volumes. This is Volume I. Your budget submission to OMB should build on the President's commitment to advance the vision of a Federal Government that spends taxpayer dollars more efficiently and effectively and to provide necessary services in support of key National priorities while reducing deficits. OMB looks forward to working closely with you in the coming months to develop a budget request that supports the President's vision. Most of the changes in this update are technical revisions and clarifications, and the policy requirements are largely unchanged. The summary of changes to the Circular highlights the changes made since last year. This Circular supersedes all previous versions. VOLUME I Part 1-General Information Part 2-Preparation and Submission of Budget Estimates Part 3-Selected Actions Following Transmittal of The Budget Part 4-Instructions on Budget Execution VOLUME II Part 5-Federal Credit Part 6-The Federal Performance Framework for Improving Program and Service Delivery Part7-Appendices Why buy a book you can download for free? We print the paperback book so you don't have to. First you gotta find a good clean (legible) copy and make sure it's the latest version (not always easy). Some documents found on the web are missing some pages or the image quality is so poor, they are difficult to read. If you find a good copy, you could print it using a network printer you share with 100 other people (typically its either out of paper or toner). If it's just a 10-page document, no problem, but if it's 250-pages, you will need to punch 3 holes in all those pages and put it in a 3-ring binder. Takes at least an hour. It's much more cost-effective to just order the bound paperback from Amazon.com This book includes original commentary which is copyright material. Note that government documents are in the public domain. We print these paperbacks as a service so you don't have to. The books are compact, tightly-bound paperback, full-size (8 1/2 by 11 inches), with large text and glossy covers. 4th Watch Publishing Co. is a HUBZONE SDVOSB. https: //usgovpub.com
Publisher:
ISBN: 9781077077607
Category :
Languages : en
Pages : 534
Book Description
The June 2019 OMB Circular No. A-11 provides guidance on preparing the FY 2021 Budget and instructions on budget execution. Released in June 2019, it's printed in two volumes. This is Volume I. Your budget submission to OMB should build on the President's commitment to advance the vision of a Federal Government that spends taxpayer dollars more efficiently and effectively and to provide necessary services in support of key National priorities while reducing deficits. OMB looks forward to working closely with you in the coming months to develop a budget request that supports the President's vision. Most of the changes in this update are technical revisions and clarifications, and the policy requirements are largely unchanged. The summary of changes to the Circular highlights the changes made since last year. This Circular supersedes all previous versions. VOLUME I Part 1-General Information Part 2-Preparation and Submission of Budget Estimates Part 3-Selected Actions Following Transmittal of The Budget Part 4-Instructions on Budget Execution VOLUME II Part 5-Federal Credit Part 6-The Federal Performance Framework for Improving Program and Service Delivery Part7-Appendices Why buy a book you can download for free? We print the paperback book so you don't have to. First you gotta find a good clean (legible) copy and make sure it's the latest version (not always easy). Some documents found on the web are missing some pages or the image quality is so poor, they are difficult to read. If you find a good copy, you could print it using a network printer you share with 100 other people (typically its either out of paper or toner). If it's just a 10-page document, no problem, but if it's 250-pages, you will need to punch 3 holes in all those pages and put it in a 3-ring binder. Takes at least an hour. It's much more cost-effective to just order the bound paperback from Amazon.com This book includes original commentary which is copyright material. Note that government documents are in the public domain. We print these paperbacks as a service so you don't have to. The books are compact, tightly-bound paperback, full-size (8 1/2 by 11 inches), with large text and glossy covers. 4th Watch Publishing Co. is a HUBZONE SDVOSB. https: //usgovpub.com
Your Federal Income Tax for Individuals
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 180
Book Description
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 180
Book Description
Sanitary Code, State of Louisiana
Author:
Publisher:
ISBN:
Category : Public health
Languages : en
Pages : 217
Book Description
Publisher:
ISBN:
Category : Public health
Languages : en
Pages : 217
Book Description
Code of Federal Regulations, Title 26, Internal Revenue, PT. 1 (Sections 1.301 to 1.400), Revised as of April 1, 2015
Author: Internal Revenue Service (U S )
Publisher: Office of the Federal Register
ISBN: 9780160928208
Category : Business & Economics
Languages : en
Pages : 765
Book Description
This version is the Official version from the U.S. Federal Government. 26 CFR Chapter 1 (Parts 1.301 to 1.400) continues coverage on the United States Department of Treasury and the Internal Revenue Service covering rules, procedures, and regulations relating to income taxes and corporate distributions and adjustments, and more. Title 26 → Chapter I → Subchapter A → Part 1 ------TITLE 26--Internal Revenue CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) SUBCHAPTER A--INCOME TAX (CONTINUED) PART 1--INCOME TAXES (CONTINUED) rule CORPORATE DISTRIBUTIONS AND ADJUSTMENTS Effects on Recipients §1.301-1 Rules applicable with respect to distributions of money and other property. §1.302-1 General. §1.302-2 Redemptions not taxable as dividends. §1.302-3 Substantially disproportionate redemption. §1.302-4 Termination of shareholder's interest. §1.303-1 General. §1.303-2 Requirements. §1.303-3 Application of other sections. §1.304-1 General. §1.304-2 Acquisition by related corporation (other than subsidiary). §1.304-3 Acquisition by a subsidiary. §1.304-4 Special rules for the use of related corporations to avoid the application of section 304. §1.304-5 Control. §1.305-1 Stock dividends. §1.305-2 Distributions in lieu of money. §1.305-3 Disproportionate distributions. §1.305-4 Distributions of common and preferred stock. §1.305-5 Distributions on preferred stock. §1.305-6 Distributions of convertible preferred. §1.305-7 Certain transactions treated as distributions. §1.305-8 Effective dates. §1.306-1 General. §1.306-2 Exception. §1.306-3 Section 306 stock defined. §1.307-1 General. §1.307-2 Exception. effects on corporation §1.312-1 Adjustment to earnings and profits reflecting distributions by corporations. §1.312-2 Distribution of inventory assets. §1.312-3 Liabilities. §1.312-4 Examples of adjustments provided in section 312(c). §1.312-5 Special rule for partial liquidations and certain redemptions. §1.312-6 Earnings and profits. §1.312-7 Effect on earnings and profits of gain or loss realized after February 28, 1913. §1.312-8 Effect on earnings and profits of receipt of tax-free distributions requiring adjustment or allocation of basis of stock. §1.312-9 Adjustments to earnings and profits reflecting increase in value accrued before March 1, 1913. §1.312-10 Allocation of earnings in certain corporate separations. §1.312-11 Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another. §1.312-12 Distributions of proceeds of loans guaranteed by the United States. §1.312-15 Effect of depreciation on earnings and profits. definitions; constructive ownership of stock §1.316-1 Dividends. §1.316-2 Sources of distribution in general. §1.317-1 Property defined. §1.318-1 Constructive ownership of stock; introduction. §1.318-2 Application of general rules. §1.318-3 Estates, trusts, and options. §1.318-4 Constructive ownership as actual ownership; exceptions. Corporate Liquidations effects on recipients §1.331-1 Corporate liquidations. §1.332-1 Distributions in liquidation of subsidiary corporation; general. §1.332-2 Requirements for nonrecognition of gain or loss. §1.332-3 Liquidations completed within one taxable year. §1.332-4 Liquidations covering more than one taxable year. §1.332-5 Distributions in liquidation as affecting minority interests. §1.332-6 Records to be kept and information to be filed with return. §1.332-7 Indebtedness of subsidiary to parent. §1.334-1 Basis of property received in liquidations. §1.336-0 Table of contents. §1.336-1 General principles, nomenclature, and definitions for a section 336(e) election. §1.336-2 Availability, mechanics, and consequences of section 336(e) election. §1.336-3 Aggregate deemed asset disposition price; various aspects of taxation of the deemed asset disposition. §1.336-4 Adjusted grossed-up basis. §1.336-5 Effective/applicability date. effects on corporation §1.337(d)-1 Transitional loss limitation rule. §1.337(d)-1T [Reserved] §1.337(d)-2 Loss limitation rules. §1.337(d)-3T Gain recognition upon certain partnership transactions involving a partner's stock (temporary). §1.337(d)-4 Taxable to tax-exempt. §1.337(d)-5 Old transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT §1.337(d)-6 New transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT. §1.337(d)-7 Tax on property owned by a C corporation that becomes property of a RIC or REIT. §1.338-0 Outline of topics. §1.338-1 General principles; status of old target and new target. §1.338-2 Nomenclature and definitions; mechanics of the section 338 election. §1.338-3 Qualification for the section 338 election. §1.338-4 Aggregate deemed sale price; various aspects of taxation of the deemed asset sale. §1.338-5 Adjusted grossed-up basis. §1.338-6 Allocation of ADSP and AGUB among target assets. §1.338-7 Allocation of redetermined ADSP and AGUB among target assets. §1.338-8 Asset and stock consistency. §1.338-9 International aspects of section 338. §1.338-10 Filing of returns. §1.338-11 Effect of section 338 election on insurance company targets. §1.338(h)(10)-1 Deemed asset sale and liquidation. §1.338(i)-1 Effective/applicability date. collapsible corporations; foreign personal holding companies §1.341-1 Collapsible corporations; in general. §1.341-2 Definitions. §1.341-3 Presumptions. §1.341-4 Limitations on application of section. §1.341-5 Application of section. §1.341-6 Exceptions to application of section. §1.341-7 Certain sales of stock of consenting corporations. definition §1.346-1 Partial liquidation. §1.346-2 Treatment of certain redemptions. §1.346-3 Effect of certain sales. Corporate Organizations and Reorganizations corporate organizations §1.351-1 Transfer to corporation controlled by transferor. §1.351-2 Receipt of property. §1.351-3 Records to be kept and information to be filed. effects on shareholders and security holders §1.354-1 Exchanges of stock and securities in certain reorganizations. §1.355-0 Outline of sections. §1.355-1 Distribution of stock and securities of a controlled corporation. §1.355-2 Limitations. §1.355-3 Active conduct of a trade or business. §1.355-4 Non pro rata distributions, etc. §1.355-5 Records to be kept and information to be filed. §1.355-6 Recognition of gain on certain distributions of stock or securities in controlled corporation. §1.355-7 Recognition of gain on certain distributions of stock or securities in connection with an acquisition. §1.356-1 Receipt of additional consideration in connection with an exchange. §1.356-2 Receipt of additional consideration not in connection with an exchange. §1.356-3 Rules for treatment of securities as "other property". §1.356-4 Exchanges for section 306 stock. §1.356-5 Transactions involving gift or compensation. §1.356-6 Rules for treatment of nonqualified preferred stock as other property. §1.356-7 Rules for treatment of nonqualified preferred stock and other preferred stock received in certain transactions. §1.357-1 Assumption of liability. §1.357-2 Liabilities in excess of basis. §1.358-1 Basis to distributees. §1.358-2 Allocation of basis among nonrecognition property. §1.358-3 Treatment of assumption of liabilities. §1.358-4 Exceptions. §1.358-5 Special rules for assumption of liabilities. §1.358-6 Stock basis in certain triangular reorganizations. §1.358-7 Transfers by partners and partnerships to corporations. effects on corporation §1.361-1 Nonrecognition of gain or loss to corporations. §1.362-1 Basis to corporations. §1.362-2 Certain contributions to capital. §1.362-4 Basis of loss duplication property. §1.367(a)-1 Transfers to foreign corporations subject to section 367(a): In general. §1.367(a)-1T Transfers to foreign corporations subject to section 367(a): In general (temporary). §1.367(a)-2 Exception for transfers of property for use in the active conduct of a trade or business. §1.367(a)-2T Exception for transfers of property for use in the active conduct of a trade or business (temporary). §1.367(a)-3 Treatment of transfers of stock or securities to foreign corporations. §1.367(a)-3T Treatment of transfers of stock or securities to foreign corporations (temporary). §1.367(a)-4 Special rules applicable to specified transfers of property. §1.367(a)-4T Special rules applicable to specified transfers of property (temporary). §1.367(a)-5 Property subject to section 367(a)(1) regardless of use in a trade or business. §1.367(a)-5T Property subject to section 367(a)(1) regardless of use in trade or business (temporary). §1.367(a)-6T Transfer of foreign branch with previously deducted losses (temporary). §1.367(a)-7 Outbound transfers of property described in section 361(a) or (b). §1.367(a)-8 Gain recognition agreement requirements. §1.367(a)-9T Treatment of deemed section 351 exchanges pursuant to section 304(a)(1) (temporary). §1.367(b)-0 Table of contents. §1.367(b)-1 Other transfers. §1.367(b)-2 Definitions and special rules. §1.367(b)-3 Repatriation of foreign corporate assets in certain nonrecognition transactions. §1.367(b)-3T Repatriation of foreign corporate assets in certain nonrecognition transactions (temporary). §1.367(b)-4 Acquisition of foreign corporate stock or assets by a foreign corporation in certain nonrecognition transactions. §1.367(b)-4T Acquisition of foreign corporate stock or assets by a foreign corporation in certain nonrecognition transactions (temporary). §1.367(b)-5 Distributions of stock described in section 355. §1.367(b)-6 Effective/applicability dates and coordination rules. §1.367(b)-7 Carryover of earnings and profits and foreign income taxes in certain foreign-to-foreign nonrecognition transactions. §1.367(b)-8 Allocation of earnings and profits and foreign income taxes in certain foreign corporate separations. [Reserved] §1.367(b)-9 Special rule for F reorganizations and similar transactions. §1.367(b)-10 Acquisition of parent stock or securities for property in triangular reorganizations. §1.367(b)-12 Subsequent treatment of amounts attributed or included in income. §1.367(b)-13 Special rules for determining basis and holding period. §1.367(d)-1T Transfers of intangible property to foreign corporations (temporary). §1.367(e)-0 Outline of §§1.367(e)-1 and 1.367(e)-2. §1.367(e)-1 Distributions described in section 367(e)(1). §1.367(e)-2 Distributions described in section 367(e)(2). special rule; definitions §1.368-1 Purpose and scope of exception of reorganization exchanges. §1.368-2 Definition of terms. §1.368-3 Records to be kept and information to be filed with returns. Insolvency Reorganizations Carryovers §1.381(a)-1 General rule relating to carryovers in certain corporate acquisitions. §1.381(b)-1 Operating rules applicable to carryovers in certain corporate acquisitions. §1.381(c)(1)-1 Net operating loss carryovers in certain corporate acquisitions. §1.381(c)(1)-2 Net operating loss carryovers; two or more dates of distribution or transfer in the taxable year. §1.381(c)(2)-1 Earnings and profits. §1.381(c)(3)-1 Capital loss carryovers. §1.381(c)(4)-1 Method of accounting. §1.381(c)(5)-1 Inventory method. §1.381(c)(6)-1 Depreciation method. §1.381(c)(8)-1 Installment method. §1.381(c)(9)-1 Amortization of bond discount or premium. §1.381(c)(10)-1 Deferred exploration and development expenditures. §1.381(c)(11)-1 Contributions to pension plan, employees' annuity plans, and stock bonus and profit-sharing plans. §1.381(c)(12)-1 Recovery of bad debts, prior taxes, or delinquency amounts. §1.381(c)(13)-1 Involuntary conversions. §1.381(c)(14)-1 Dividend carryover to personal holding company. §1.381(c)(15)-1 Indebtedness of certain personal holding companies. §1.381(c)(16)-1 Obligations of distributor or transferor corporation. §1.381(c)(17)-1 Deficiency dividend of personal holding company. §1.381(c)(18)-1 Depletion on extraction of ores or minerals from the waste or residue of prior mining. §1.381(c)(19)-1 Charitable contribution carryovers in certain acquisitions. §1.381(c)(21)-1 Pre-1954 adjustments resulting from change in method of accounting. §1.381(c)(22)-1 Successor life insurance company. §1.381(c)(23)-1 Investment credit carryovers in certain corporate acquisitions. §1.381(c)(24)-1 Work incentive program credit carryovers in certain corporate acquisitions. §1.381(c)(25)-1 Deficiency dividend of a qualified investment entity. §1.381(c)(26)-1 Credit for employment of certain new employees. §1.381(d)-1 Operations loss carryovers of life insurance companies. §1.382-1 Table of contents. §1.382-1T Table of contents (temporary). §1.382-2 General rules for ownership change. §1.382-2T Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986 (temporary). §1.382-3 Definitions and rules relating to a 5-percent shareholder. §1.382-4 Constructive ownership of stock. §1.382-5 Section 382 limitation. §1.382-6 Allocation of income and loss to periods before and after the change date for purposes of section 382. §1.382-7 Built-in gains and losses. §1.382-8 Controlled groups. §1.382-9 Special rules under section 382 for corporations under the jurisdiction of a court in a title 11 or similar case. §1.382-10 Special rules for determining time and manner of acquisition of an interest in a loss corporation. §1.382-11 Reporting requirements. §1.383-0 Effective date. §1.383-1 Special limitations on certain capital losses and excess credits. §1.383-2 Limitations on certain capital losses and excess credits in computing alternative minimum tax. [Reserved] §§1.384-1.400 [Reserved] Other products that may be of interest pertaining to this topic include the following: Living Within Our Means and Investing in the Future: The President's Plan for Economic Growth and Deficit Reduction, September 19, 2011 can be found at this link: https://bookstore.gpo.gov/products/sku/052-071-01549-3 Economic Indicators print subscription can be found at this link: http://bookstore.gpo.gov/products/sku/752-004-00000-5?ctid= Invest in Women, Invest in America: A Comprehensive Review of Women in the U.S. Economy can be found at this link: https://bookstore.gpo.gov/products/sku/052-070-07626-7 Ponzimonium: How Scam Artists Are Ripping Off America (ePub eBook) can be found at this link for a free download: https://bookstore.gpo.gov/products/sku/666-080-00001-1 Keywords: 26 CFR Chapter 1 (Parts 1.301-1.400); cfr 26 chapter 1 (parts 1.301 to 1.400); cfr 26 chapter 1 (parts 1.301-1.400); united states department of treasury; treas; TREAS; Internal Revenue Service; internal revenue service; IRS; irs; income tax; income taxes; capital loss; excess credits; profit sharing plans; insurance companies; corporate liquidation; pension plans; foreign corporate stock; investments; stock dividends;
Publisher: Office of the Federal Register
ISBN: 9780160928208
Category : Business & Economics
Languages : en
Pages : 765
Book Description
This version is the Official version from the U.S. Federal Government. 26 CFR Chapter 1 (Parts 1.301 to 1.400) continues coverage on the United States Department of Treasury and the Internal Revenue Service covering rules, procedures, and regulations relating to income taxes and corporate distributions and adjustments, and more. Title 26 → Chapter I → Subchapter A → Part 1 ------TITLE 26--Internal Revenue CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) SUBCHAPTER A--INCOME TAX (CONTINUED) PART 1--INCOME TAXES (CONTINUED) rule CORPORATE DISTRIBUTIONS AND ADJUSTMENTS Effects on Recipients §1.301-1 Rules applicable with respect to distributions of money and other property. §1.302-1 General. §1.302-2 Redemptions not taxable as dividends. §1.302-3 Substantially disproportionate redemption. §1.302-4 Termination of shareholder's interest. §1.303-1 General. §1.303-2 Requirements. §1.303-3 Application of other sections. §1.304-1 General. §1.304-2 Acquisition by related corporation (other than subsidiary). §1.304-3 Acquisition by a subsidiary. §1.304-4 Special rules for the use of related corporations to avoid the application of section 304. §1.304-5 Control. §1.305-1 Stock dividends. §1.305-2 Distributions in lieu of money. §1.305-3 Disproportionate distributions. §1.305-4 Distributions of common and preferred stock. §1.305-5 Distributions on preferred stock. §1.305-6 Distributions of convertible preferred. §1.305-7 Certain transactions treated as distributions. §1.305-8 Effective dates. §1.306-1 General. §1.306-2 Exception. §1.306-3 Section 306 stock defined. §1.307-1 General. §1.307-2 Exception. effects on corporation §1.312-1 Adjustment to earnings and profits reflecting distributions by corporations. §1.312-2 Distribution of inventory assets. §1.312-3 Liabilities. §1.312-4 Examples of adjustments provided in section 312(c). §1.312-5 Special rule for partial liquidations and certain redemptions. §1.312-6 Earnings and profits. §1.312-7 Effect on earnings and profits of gain or loss realized after February 28, 1913. §1.312-8 Effect on earnings and profits of receipt of tax-free distributions requiring adjustment or allocation of basis of stock. §1.312-9 Adjustments to earnings and profits reflecting increase in value accrued before March 1, 1913. §1.312-10 Allocation of earnings in certain corporate separations. §1.312-11 Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another. §1.312-12 Distributions of proceeds of loans guaranteed by the United States. §1.312-15 Effect of depreciation on earnings and profits. definitions; constructive ownership of stock §1.316-1 Dividends. §1.316-2 Sources of distribution in general. §1.317-1 Property defined. §1.318-1 Constructive ownership of stock; introduction. §1.318-2 Application of general rules. §1.318-3 Estates, trusts, and options. §1.318-4 Constructive ownership as actual ownership; exceptions. Corporate Liquidations effects on recipients §1.331-1 Corporate liquidations. §1.332-1 Distributions in liquidation of subsidiary corporation; general. §1.332-2 Requirements for nonrecognition of gain or loss. §1.332-3 Liquidations completed within one taxable year. §1.332-4 Liquidations covering more than one taxable year. §1.332-5 Distributions in liquidation as affecting minority interests. §1.332-6 Records to be kept and information to be filed with return. §1.332-7 Indebtedness of subsidiary to parent. §1.334-1 Basis of property received in liquidations. §1.336-0 Table of contents. §1.336-1 General principles, nomenclature, and definitions for a section 336(e) election. §1.336-2 Availability, mechanics, and consequences of section 336(e) election. §1.336-3 Aggregate deemed asset disposition price; various aspects of taxation of the deemed asset disposition. §1.336-4 Adjusted grossed-up basis. §1.336-5 Effective/applicability date. effects on corporation §1.337(d)-1 Transitional loss limitation rule. §1.337(d)-1T [Reserved] §1.337(d)-2 Loss limitation rules. §1.337(d)-3T Gain recognition upon certain partnership transactions involving a partner's stock (temporary). §1.337(d)-4 Taxable to tax-exempt. §1.337(d)-5 Old transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT §1.337(d)-6 New transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT. §1.337(d)-7 Tax on property owned by a C corporation that becomes property of a RIC or REIT. §1.338-0 Outline of topics. §1.338-1 General principles; status of old target and new target. §1.338-2 Nomenclature and definitions; mechanics of the section 338 election. §1.338-3 Qualification for the section 338 election. §1.338-4 Aggregate deemed sale price; various aspects of taxation of the deemed asset sale. §1.338-5 Adjusted grossed-up basis. §1.338-6 Allocation of ADSP and AGUB among target assets. §1.338-7 Allocation of redetermined ADSP and AGUB among target assets. §1.338-8 Asset and stock consistency. §1.338-9 International aspects of section 338. §1.338-10 Filing of returns. §1.338-11 Effect of section 338 election on insurance company targets. §1.338(h)(10)-1 Deemed asset sale and liquidation. §1.338(i)-1 Effective/applicability date. collapsible corporations; foreign personal holding companies §1.341-1 Collapsible corporations; in general. §1.341-2 Definitions. §1.341-3 Presumptions. §1.341-4 Limitations on application of section. §1.341-5 Application of section. §1.341-6 Exceptions to application of section. §1.341-7 Certain sales of stock of consenting corporations. definition §1.346-1 Partial liquidation. §1.346-2 Treatment of certain redemptions. §1.346-3 Effect of certain sales. Corporate Organizations and Reorganizations corporate organizations §1.351-1 Transfer to corporation controlled by transferor. §1.351-2 Receipt of property. §1.351-3 Records to be kept and information to be filed. effects on shareholders and security holders §1.354-1 Exchanges of stock and securities in certain reorganizations. §1.355-0 Outline of sections. §1.355-1 Distribution of stock and securities of a controlled corporation. §1.355-2 Limitations. §1.355-3 Active conduct of a trade or business. §1.355-4 Non pro rata distributions, etc. §1.355-5 Records to be kept and information to be filed. §1.355-6 Recognition of gain on certain distributions of stock or securities in controlled corporation. §1.355-7 Recognition of gain on certain distributions of stock or securities in connection with an acquisition. §1.356-1 Receipt of additional consideration in connection with an exchange. §1.356-2 Receipt of additional consideration not in connection with an exchange. §1.356-3 Rules for treatment of securities as "other property". §1.356-4 Exchanges for section 306 stock. §1.356-5 Transactions involving gift or compensation. §1.356-6 Rules for treatment of nonqualified preferred stock as other property. §1.356-7 Rules for treatment of nonqualified preferred stock and other preferred stock received in certain transactions. §1.357-1 Assumption of liability. §1.357-2 Liabilities in excess of basis. §1.358-1 Basis to distributees. §1.358-2 Allocation of basis among nonrecognition property. §1.358-3 Treatment of assumption of liabilities. §1.358-4 Exceptions. §1.358-5 Special rules for assumption of liabilities. §1.358-6 Stock basis in certain triangular reorganizations. §1.358-7 Transfers by partners and partnerships to corporations. effects on corporation §1.361-1 Nonrecognition of gain or loss to corporations. §1.362-1 Basis to corporations. §1.362-2 Certain contributions to capital. §1.362-4 Basis of loss duplication property. §1.367(a)-1 Transfers to foreign corporations subject to section 367(a): In general. §1.367(a)-1T Transfers to foreign corporations subject to section 367(a): In general (temporary). §1.367(a)-2 Exception for transfers of property for use in the active conduct of a trade or business. §1.367(a)-2T Exception for transfers of property for use in the active conduct of a trade or business (temporary). §1.367(a)-3 Treatment of transfers of stock or securities to foreign corporations. §1.367(a)-3T Treatment of transfers of stock or securities to foreign corporations (temporary). §1.367(a)-4 Special rules applicable to specified transfers of property. §1.367(a)-4T Special rules applicable to specified transfers of property (temporary). §1.367(a)-5 Property subject to section 367(a)(1) regardless of use in a trade or business. §1.367(a)-5T Property subject to section 367(a)(1) regardless of use in trade or business (temporary). §1.367(a)-6T Transfer of foreign branch with previously deducted losses (temporary). §1.367(a)-7 Outbound transfers of property described in section 361(a) or (b). §1.367(a)-8 Gain recognition agreement requirements. §1.367(a)-9T Treatment of deemed section 351 exchanges pursuant to section 304(a)(1) (temporary). §1.367(b)-0 Table of contents. §1.367(b)-1 Other transfers. §1.367(b)-2 Definitions and special rules. §1.367(b)-3 Repatriation of foreign corporate assets in certain nonrecognition transactions. §1.367(b)-3T Repatriation of foreign corporate assets in certain nonrecognition transactions (temporary). §1.367(b)-4 Acquisition of foreign corporate stock or assets by a foreign corporation in certain nonrecognition transactions. §1.367(b)-4T Acquisition of foreign corporate stock or assets by a foreign corporation in certain nonrecognition transactions (temporary). §1.367(b)-5 Distributions of stock described in section 355. §1.367(b)-6 Effective/applicability dates and coordination rules. §1.367(b)-7 Carryover of earnings and profits and foreign income taxes in certain foreign-to-foreign nonrecognition transactions. §1.367(b)-8 Allocation of earnings and profits and foreign income taxes in certain foreign corporate separations. [Reserved] §1.367(b)-9 Special rule for F reorganizations and similar transactions. §1.367(b)-10 Acquisition of parent stock or securities for property in triangular reorganizations. §1.367(b)-12 Subsequent treatment of amounts attributed or included in income. §1.367(b)-13 Special rules for determining basis and holding period. §1.367(d)-1T Transfers of intangible property to foreign corporations (temporary). §1.367(e)-0 Outline of §§1.367(e)-1 and 1.367(e)-2. §1.367(e)-1 Distributions described in section 367(e)(1). §1.367(e)-2 Distributions described in section 367(e)(2). special rule; definitions §1.368-1 Purpose and scope of exception of reorganization exchanges. §1.368-2 Definition of terms. §1.368-3 Records to be kept and information to be filed with returns. Insolvency Reorganizations Carryovers §1.381(a)-1 General rule relating to carryovers in certain corporate acquisitions. §1.381(b)-1 Operating rules applicable to carryovers in certain corporate acquisitions. §1.381(c)(1)-1 Net operating loss carryovers in certain corporate acquisitions. §1.381(c)(1)-2 Net operating loss carryovers; two or more dates of distribution or transfer in the taxable year. §1.381(c)(2)-1 Earnings and profits. §1.381(c)(3)-1 Capital loss carryovers. §1.381(c)(4)-1 Method of accounting. §1.381(c)(5)-1 Inventory method. §1.381(c)(6)-1 Depreciation method. §1.381(c)(8)-1 Installment method. §1.381(c)(9)-1 Amortization of bond discount or premium. §1.381(c)(10)-1 Deferred exploration and development expenditures. §1.381(c)(11)-1 Contributions to pension plan, employees' annuity plans, and stock bonus and profit-sharing plans. §1.381(c)(12)-1 Recovery of bad debts, prior taxes, or delinquency amounts. §1.381(c)(13)-1 Involuntary conversions. §1.381(c)(14)-1 Dividend carryover to personal holding company. §1.381(c)(15)-1 Indebtedness of certain personal holding companies. §1.381(c)(16)-1 Obligations of distributor or transferor corporation. §1.381(c)(17)-1 Deficiency dividend of personal holding company. §1.381(c)(18)-1 Depletion on extraction of ores or minerals from the waste or residue of prior mining. §1.381(c)(19)-1 Charitable contribution carryovers in certain acquisitions. §1.381(c)(21)-1 Pre-1954 adjustments resulting from change in method of accounting. §1.381(c)(22)-1 Successor life insurance company. §1.381(c)(23)-1 Investment credit carryovers in certain corporate acquisitions. §1.381(c)(24)-1 Work incentive program credit carryovers in certain corporate acquisitions. §1.381(c)(25)-1 Deficiency dividend of a qualified investment entity. §1.381(c)(26)-1 Credit for employment of certain new employees. §1.381(d)-1 Operations loss carryovers of life insurance companies. §1.382-1 Table of contents. §1.382-1T Table of contents (temporary). §1.382-2 General rules for ownership change. §1.382-2T Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986 (temporary). §1.382-3 Definitions and rules relating to a 5-percent shareholder. §1.382-4 Constructive ownership of stock. §1.382-5 Section 382 limitation. §1.382-6 Allocation of income and loss to periods before and after the change date for purposes of section 382. §1.382-7 Built-in gains and losses. §1.382-8 Controlled groups. §1.382-9 Special rules under section 382 for corporations under the jurisdiction of a court in a title 11 or similar case. §1.382-10 Special rules for determining time and manner of acquisition of an interest in a loss corporation. §1.382-11 Reporting requirements. §1.383-0 Effective date. §1.383-1 Special limitations on certain capital losses and excess credits. §1.383-2 Limitations on certain capital losses and excess credits in computing alternative minimum tax. [Reserved] §§1.384-1.400 [Reserved] Other products that may be of interest pertaining to this topic include the following: Living Within Our Means and Investing in the Future: The President's Plan for Economic Growth and Deficit Reduction, September 19, 2011 can be found at this link: https://bookstore.gpo.gov/products/sku/052-071-01549-3 Economic Indicators print subscription can be found at this link: http://bookstore.gpo.gov/products/sku/752-004-00000-5?ctid= Invest in Women, Invest in America: A Comprehensive Review of Women in the U.S. Economy can be found at this link: https://bookstore.gpo.gov/products/sku/052-070-07626-7 Ponzimonium: How Scam Artists Are Ripping Off America (ePub eBook) can be found at this link for a free download: https://bookstore.gpo.gov/products/sku/666-080-00001-1 Keywords: 26 CFR Chapter 1 (Parts 1.301-1.400); cfr 26 chapter 1 (parts 1.301 to 1.400); cfr 26 chapter 1 (parts 1.301-1.400); united states department of treasury; treas; TREAS; Internal Revenue Service; internal revenue service; IRS; irs; income tax; income taxes; capital loss; excess credits; profit sharing plans; insurance companies; corporate liquidation; pension plans; foreign corporate stock; investments; stock dividends;
Code of Federal Regulations, Title 26, Internal Revenue, PT. 1 (Sections 1.1551-End of PT. 1), Revised as of April 1, 2012
Author: Office of the Federal Register (U.S.) Staff
Publisher: Government Printing Office
ISBN: 9780160907449
Category : Business & Economics
Languages : en
Pages : 788
Book Description
Publisher: Government Printing Office
ISBN: 9780160907449
Category : Business & Economics
Languages : en
Pages : 788
Book Description
Pension and Annuity Income
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Annuities
Languages : en
Pages : 32
Book Description
Publisher:
ISBN:
Category : Annuities
Languages : en
Pages : 32
Book Description