Code of Federal Regulations: LSA, list of CFR sections affectedNational Archives of the United States, 2003 - Administrative law |
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Common terms and phrases
467 rental agreement accrual method adjustment alternative minimum tax apply arm's length base-year cost basis BLS category calendar cluded Commissioner computed December 31 deferred described in paragraph determined duction filing fixed rent graph gross income included income tax incurred interest Internal Revenue Code Internal Revenue Service inventory January justment LIFO long-term contract look-back method meaning of paragraph ment method of ac method of accounting notional principal nuclear decommissioning fund nuclear power plant partnership passive activity passthrough entity payer payment percent pool provided in paragraph purposes pursuant qualified settlement fund real property rental activity rental period rental real estate respect ruling amounts schedule of ruling section 444 election section 467 loan section 467 rental Special rule spect taken into account taxable income taxable year beginning taxable year ending taxpayer tion tivity total contract price trade or business transferor treated uncon undertaking