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Books Books 1 - 10 of 42 on An interest as a proprietor In a trade or business carried on as a proprietorship.....
" An interest as a proprietor In a trade or business carried on as a proprietorship. (2... "
Additional Estate and Gift Tax Issues: Hearings Before the Subcommittee on ... - Page 374
by United States. Congress. Senate. Committee on Finance. Subcommittee on Estate and Gift Taxation - 1982 - 555 pages
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The Code of Federal Regulations of the United States of America

Administrative law - 2000
...purposes of 20.6166-1. 20.6166-3, and 20.6166-4. the term "interest in a closely held business" means: (1) An interest as a proprietor in a trade or business...in a partnership carrying on a trade or business if 20 percent or more of the total capital interest in the partnership is Included in determining the...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1999
...purposes of 20.6166-1, 20.6166-3, and 20.6166-4, the term "interest in a closely held business" means: (1) An interest as a proprietor in a trade or business...in a partnership carrying on a trade or business if 20 percent or more of the total capital interest in the partnership is included in determining the...
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The Code of Federal Regulations of the United States of America

Administrative law - 1974
...held business. For purposes of this section, the term "Interest in a closely held business" means — (1) An interest as a proprietor In a trade or business...In a partnership carrying on a trade or business, li — (A) 20 percent or more of the total capital Interest in such partnership Is Included In determining...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1998
...personal services either as the owner of the entire Interest in an unincorporated trade or business or as a partner in a partnership carrying on a trade or business. The term self-employed individual does not Include the semlretired, part-time students, or other similarly...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1980
...personal services either as the owner of the entire interest in an unincorporated trade or business or as a partner in a partnership carrying on a trade or business. The term "self-employed individual" does not include the semiretired, part-time students, or other...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - Internal revenue - 1961
...BUSINESS. — For purposes of this section, the term "interest in a closely held business" means — (1) an interest as a proprietor in a trade or business...a partnership carrying on a trade or business, if — (A) 20 percent or more of the total capital interest in such partnership Is included in determining...
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Small Business Tax Adjustments Contained in the Technical Amendments Act of ...

United States. Congress. Senate. Select Committee on Small Business - Small business - 1958 - 42 pages
...business. — Subsection (c) of section 6166 defines the term "interest in a closely held business" to mean an interest as a proprietor in a trade or business carried on as a proprietorship; an interest as a partner in a partnership carrying on a trade or business if the decedent owned 20...
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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1961 - 1148 pages
...BUSINESS. — For purposes of this section, the term "interest in a closely held business means — — (A) 20 percent or more of the total capital interest in such partnership is included in determining...
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The Code of Federal Regulations of the United States of America

Internal Revenue Service - Administrative law - 1975
...section, the term "interest in a closely held business" means — (1) An Interest as a proprietor ma trade or business carried on as a proprietorship....a partnership carrying on a trade or business, If — (A) 20 percent or more of the total capital Interest In such partnership Is Included In determining...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - Internal revenue - 1976
...BUSINESS. — For purposes of this section, the term 'interest in a closely held business' means — "(A) an interest as a proprietor in a trade or business carried on as a proprietorship ; "(B) an interest as a partner in a partnership carrying on a trade or business, if — " (i) 20 percent...
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