Code of Federal Regulations, Title 26, Internal Revenue, PT. 1 (Sections 1.0 to 1.60), Revised as of April 1, 2012
Government Printing Office, Jun 28, 2012 - 652 pages
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able activities additional adjusted Agency allocation allowed amended amount apply assets attributable basis book income building calendar capital certificate claim Code component computing considered construction controlled corporation cost December 31 deduction defined depreciation described determined effect election eligible employee ending energy entity equal equipment Example excess expenditures expenses facts Federal filed foreign Form gain graph gross housing credit income tax increase incurred individual interest investment issued January lease less limitation loss low-income means ment method mortgage operating paid paragraph partnership percent period person placed in service portion prior qualified railroad reason received reduced regulations rehabilitation relating requirements residence respect result rules section 38 property separate share sources Special statement subparagraph taken into account tax preference taxable income taxpayer term tion transfer treated trust United wages