The Code of Federal Regulations of the United States of America

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U.S. Government Printing Office, 2006 - Administrative law
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The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government.
 

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Page 351 - Such term includes only property with respect to which depreciation (or amortization in lieu of depreciation) is allowable and having a useful life (determined as of the time such property is placed in service) of 4 years or more. (2) Property used outside the United States — (A) In general. Except as provided in subparagraph (B) , the term "section 38 property...
Page 257 - public utility property" means property used predominantly in the trade or business of the furnishing or sale of— (i...
Page 574 - Office of Transportation, Department of Agriculture (Parts 3300—3399) XXXIV Cooperative State Research, Education, and Extension Service, Department of Agriculture (Parts 3400—3499) XXXV Rural Housing Service, Department of Agriculture (Parts 3500 — 3599) XXXVI National Agricultural Statistics Service, Department of Agriculture (Parts 3600—3699...
Page 537 - ... there shall then be included in computing the taxable income and credits of the grantor or the other person those items of income, deductions, and credits against tax of the trust which are attributable to that portion of the trust to the extent that such items would be taken into account under this chapter in computing taxable income or credits against the tax of an individual.
Page 580 - XVII Occupational Safety and Health Administration, Department of Labor (Parts 1900—1999) XX Occupational Safety and Health Review Commission (Parts 2200—2499) XXV...
Page 25 - Joint return with his spouse under section 6013 for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins. (3) Child defined. For purposes of paragraph (1) (B), the term "child...
Page 350 - For purposes of this section, the terms "controlled group of corporations" and "component member" of a controlled group of corporations shall have the same meaning assigned to those terms in section 1563 (a) and (b), except that the phrase "more than 50 percent" shall be substituted for the phrase "at least 80 percent" each place it appears in section 1563(a)(1).
Page 575 - III Economic Development Administration, Department of Commerce (Parts 300—399) IV Emergency Steel Guarantee Loan Board, Department of Commerce (Parts 400 — 499) V Emergency Oil and Gas Guaranteed Loan Board, Department of Commerce (Parts 500—599) Chap.
Page 341 - Is used by transients. (4) Property used by certain tax-exempt organizations. Property used by an organization (other than a cooperative described In section 521) which Is exempt from the tax Imposed by this chapter...
Page 517 - deduction allowable for the taxable year for exhaustion, wear and tear, obsolescence, or amortization" and references in this paragraph to "allowable depreciation or amortization" include deductions allowable for the taxable year under sections 162, 167, 212, or 611 for the depreciation or amortization of section 1250 property. Such phrase does not include depreciation allowable in the year in which the section 1250 property is disposed of. For the determination of "allowable depreciation or amortization"...

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