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Books Books 11 - 20 of 46 on ... a copyright, a literary, musical, or artistic composition, a letter or memorandum,....
" ... a copyright, a literary, musical, or artistic composition, a letter or memorandum, or similar property... "
Additional Estate and Gift Tax Issues: Hearings Before the Subcommittee on ... - Page 283
by United States. Congress. Senate. Committee on Finance. Subcommittee on Estate and Gift Taxation - 1982 - 555 pages
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - Taxation - 1970
...read as follows: " (iv) property (unless included under clause (i) , (ii) , or (iii) which consists of a copyright, a literary, musical, or artistic composition, a letter or memorandum, or similar property, or any interest in any such property, if the property was created in whole or in part by the personal...
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Reports of the United States Tax Court, Volume 63

United States. Tax Court - Law reports, digests, etc - 1974
...asset. Section 341(e)(5)(A)(iv) includes in the term, "Subsection (e) asset," property which consists of "a copyright, a literary, musical, or artistic...composition, a letter or memorandum, or similar property," which was created by the personal efforts of any individual who owned more than 5 percent in value...
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Reports of the United States Tax Court, Volume 71

United States. Tax Court - Taxation - 1979
...subject, however, to certain statutory exclusions. Excluded from the definition of capital asset are: a copyright, a literary, musical, or artistic composition, a letter or memorandum, or similar property, held by — (A) a taxpayer whose personal efforts created such property, (B) in the case of a letter,...
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Reports of the United States Tax Court, Volume 91

United States. Tax Court - Law reports, digests, etc - 1989
...allowance for depreciation provided in section 167, or real property used in his trade or business; (3) a copyright, a literary, musical, or artistic composition, a letter or memorandum, or similar property, * * * (4) accounts or notes receivable acquired in the ordinary course of trade or business for services...
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General Tax Reform (testimony from Administration and Public Witnesses ...

United States. Congress. House. Committee on Ways and Means - Taxation - 1973
...becomes significant because there is specifically excluded from the definition of capital gain property "a copyright, a literary, musical or artistic composition, a letter or memorandum, or similar property held by a taxpayer whose personal efforts created such property." Thus, when an artist sells a work...
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Statement of Information: Tax deduction for gift of papers

United States. Congress. House. Committee on the Judiciary - Watergate Affair, 1972-1974 - 1974
...1221(3) (relating to definition of capital asset) is amended to 68A SUlt- Ģi. read as follows: "(3) a copyright, a literary; musical, or artistic composition, a letter or memorandum, or similar property, held by — "(A) a taxpayer whose personal efforts created such property, "(B) in the case of a letter,...
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The Timber Owner and His Federal Income Tax

United States. Internal Revenue Service - Forests and forestry - 1975 - 76 pages
...the taxpayer primarily for sale to customers in the ordinary course of his trade or business, or (C) a copyright, a literary, musical, or artistic composition, a letter or memorandum, or similar property, held by a taxpayer described in paragraph (3) of section 1221. (2) TIMBER, COAL, OR DOMESTIC IRON ORE....
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Arts, Humanities and Cultural Affairs Act of 1975: Joint Hearings Before the ...

United States. Congress. House. Committee on Education and Labor. Subcommittee on Select Education - Government publications - 1976 - 489 pages
...exclude from the definition of a capital asset (and therefore front the tax advantage*) a copyright, literary, musical or artistic composition, a letter or memorandum, or similar property when any of the above are in the hands of the taxpayer whose personal efforts created the property....
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Your Federal income tax for individuals

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Income tax - 1975
...trade or business (even though fully depreciated); 4) Real properly used in your trade or business; 5,) A copyright, a literary, musical or artistic composition, a letter or memorandum, or similar property: a) created by your personal efforts; b) prepared or produced, in the case of a letter, memorandum,...
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Estate and Gift Tax Carryover Basis and Generation-skipping Trust Provisions ...

United States. Congress. House. Committee on Ways and Means - Electronic books - 1977 - 384 pages
...provides that certain types of property are not deemed to he a "capital asset". Section 1221(3) refers to: "a copyright, a literary, musical or artistic composition, a letter or memorandum, or similar property, held by — (A) a taxpayer whose personal efforts created such property, (B) in the case of a letter,...
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