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searching for Treasury regulations 53 found (67 total)

INDOPCO, Inc. v. Commissioner (703 words) [view diff] no match in snippet view article find links to article

INDOPCO, Inc. v. Commissioner, 503 U.S. 79 (1992), was a United States Supreme Court case in which the Court held that expenditures incurred by a target

Supporting organization (charity) (2,571 words) [view diff] case mismatch in snippet view article

organization do so, then it may subject itself to the excise tax. The Treasury Regulations for supporting organizations contain detailed explanations for the

Commissioner of Internal Revenue (612 words) [view diff] case mismatch in snippet view article find links to article

internal revenue laws is setting the Treasury Regulations administered by the IRS. The U.S. Treasury Regulations provide (in part): (a) Issuance. --The

Employer transportation benefits in the United States (3,099 words) [view diff] case mismatch in snippet view article find links to article

metropolitan areas where there is available transit utilize such providers. Treasury Regulations provide for an additional type of transportation benefit. The value

IRS Return Preparer Initiative (2,217 words) [view diff] no match in snippet view article find links to article

The IRS Return Preparer Initiative was an effort by the Internal Revenue Service (IRS) to regulate the tax return preparation industry in the United States

Intangible asset (1,362 words) [view diff] exact match in snippet view article find links to article

must be capitalized rather than treated as deductible expenses. Treasury regulations in the USA generally require capitalization of costs associated with

Fair market value (770 words) [view diff] exact match in snippet view article find links to article

528, 73-1 U.S. Tax Cas. (CCH) ¶ 12,926 (1973) (quoting from U.S. Treasury regulations relating to Federal estate taxes, at 26 C.F.R. sec. 20.2031-1(b))

De minimis fringe benefit (950 words) [view diff] case mismatch in snippet view article find links to article

for theater or sporting events. Under Section 1.132-6(b)(1) of the Treasury Regulations, all similar fringes must be considered together to determine whether

TechSoup (963 words) [view diff] case mismatch in snippet view article find links to article

November 4, 2012, at the Wayback Machine "Explanation of Proposed Treasury Regulations: Reliance Standards for Making Good Faith Determinations of Equivalency

United States v. Jordan (1,027 words) [view diff] exact match in snippet view article find links to article

that comprised Rutherford County was established, and under the Treasury regulations of June 21, 1865, in circular No. 16, which required collection only

Loan (2,048 words) [view diff] case mismatch in snippet view article find links to article

Congress (the Internal Revenue Code) and the Treasury Department (Treasury Regulations – another set of rules that interpret the Internal Revenue Code)

Internal Revenue Service Restructuring and Reform Act of 1998 (1,128 words) [view diff] exact match in snippet view article find links to article

violations of the Internal Revenue Code of 1986, or of Department of Treasury regulations, or of policies of the Internal Revenue Service, to retaliate against

Revenue ruling (592 words) [view diff] exact match in snippet view article find links to article

are subordinate to the Internal Revenue Code and other statutes, Treasury regulations, treaties, and court decisions. They hold higher weight than third-tier

Tax lien (2,528 words) [view diff] exact match in snippet view article find links to article

notice of lien" (see 26 U.S.C. § 6323(f)(3)). And, from the U.S. Treasury regulations: "(d) [. . . ] (1) In general. —The notice referred to in §301.6323(a)-1

Qualified personal residence trust (1,420 words) [view diff] case mismatch in snippet view article find links to article

converted into an annuity, if the trust contains provisions required by Treasury Regulations Section 25.2702-3 for a qualified annuity interest. If the residence

Social Security number (4,043 words) [view diff] exact match in snippet view article find links to article

prescribed for securing their proper identification. According to U.S. Treasury regulations, any person who, after October 31, 1962, works as an employee for

Tax Increase Prevention and Reconciliation Act of 2005 (1,330 words) [view diff] exact match in snippet view article find links to article

installment payments has been changed. The provision codifies proposed Treasury regulations attributing partnership interest income, interest expense and liabilities

Internal Revenue Code section 132(a) (1,816 words) [view diff] case mismatch in snippet view article

for theater or sporting events. Under Section 1.132-6(b)(1) of the Treasury Regulations, all similar fringes must be considered together to determine whether

Executive Order 6102 (3,747 words) [view diff] exact match in snippet view article find links to article

gave legislative permanence to Roosevelt's orders. A new set of Treasury regulations was issued providing civil penalties of confiscation of all gold

Tax inversion (9,812 words) [view diff] case mismatch in snippet view article find links to article

employees, and assets, and income in the foreign location. 2012–2016 US Treasury Regulations: In 2012, the Treasury issued regulation T.D. 9592 that increased

Personal exemption (1,309 words) [view diff] case mismatch in snippet view article find links to article

§151(b). For taxpayers filing a joint return with a spouse, the Treasury Regulations allow two personal exemptions as well. If a taxpayer could be claimed

Intuit (5,357 words) [view diff] case mismatch in snippet view article find links to article

The site included information including the Internal Revenue Code, Treasury Regulations, Tax Court Cases, and a variety of articles. This site was up for

United States v. Kirby Lumber Co. (447 words) [view diff] exact match in snippet view article find links to article

brief unanimous opinion, Justice Holmes upheld the validity of the Treasury regulations. He distinguished Bowers v. Kerbaugh-Empire Co. on the grounds that

Tom Cryer (1,829 words) [view diff] exact match in snippet view article find links to article

Treasury or his delegate] may prescribe by regulation. The related Treasury regulations provide that IRS employees: [...] may identify themselves, their

United States v. Harris (1991) (504 words) [view diff] case mismatch in snippet view article

subject her to criminal tax liability as neither the tax code, the Treasury Regulations, or Supreme Court or appellate cases provide a clear answer to whether

Research & Experimentation Tax Credit (3,480 words) [view diff] case mismatch in snippet view article find links to article

have led to a series of revisions to the Code Section and related Treasury Regulations. In practice, 'Qualified Research' is often reduced to a "Four Part

Doctrine of cash equivalence (605 words) [view diff] case mismatch in snippet view article find links to article

and cash equivalents) in the year the items are received. See also Treasury Regulations Certain payment transactions involve cash equivalents, such as receipts

501(h) election (1,713 words) [view diff] exact match in snippet view article

Lobbying restrictions on non-profits date to Department of the Treasury regulations in 1919. These regulations denied tax-exempt status to organizations

Cesarini v. United States (906 words) [view diff] case mismatch in snippet view article find links to article

in the Tax Code. Taxpayers should consult all sources, including Treasury Regulations, before making assumptions about what constitutes income. Cesarini

Commissioner v. Kowalski (937 words) [view diff] case mismatch in snippet view article find links to article

lodging furnished for the convenience of the employer TaxAlmanac - Treasury Regulations, Subchapter A, Sec. 1.119-1 Archived 2011-07-16 at the Wayback Machine

Tax withholding in the United States (1,679 words) [view diff] exact match in snippet view article find links to article

Under Internal Revenue Code section 3402(f)(2) and related U.S. Treasury regulations, an employee must provide the employer with a Federal Form W-4, "Employee's

United States District Court for the Eastern District of Missouri (3,100 words) [view diff] exact match in snippet view article find links to article

in its train a new class of cases, arising from the violation of treasury regulations, and proceedings to enforce the internal revenue law in all its complex

Ochs v. Commissioner (969 words) [view diff] case mismatch in snippet view article find links to article

a medical expense under the provisions of Section 23(x) and the Treasury Regulations herein referred to. Petitioner taxpayer sought review of the decision

Series LLC (2,241 words) [view diff] case mismatch in snippet view article find links to article

two owners, then it will be treated as a partnership. The proposed Treasury Regulations § 301.7701-1(a)(5) published in September 2010 should have become

Napoleon J.T. Dana (2,141 words) [view diff] case mismatch in snippet view article find links to article

concerning "ownership and control over products transported under Treasury Regulations" on January 6, 1865. "Dana, Joseph" . Appletons' Cyclopædia of American

Adams v. United States (734 words) [view diff] case mismatch in snippet view article find links to article

other income from whatever source derived. Section 1.61-2(d)(10 of Treasury Regulations states, "If services are paid for other than in money, the fair market

Employee stock option (4,794 words) [view diff] case mismatch in snippet view article find links to article

at the Wayback Machine, Investment Analysts Journal, No. 67 2008 Treasury Regulations § 1.83-7(b) "Daily Journal Corporation Proxy Statement". Retrieved

Hedge fund (17,542 words) [view diff] case mismatch in snippet view article find links to article

ISBN 978-1-118-15139-6. "Foreign Account Tax Compliance Act (FATCA) Proposed Treasury Regulations" (PDF). PricewaterhouseCoopers LLP. p. 153. Archived (PDF) from the

Installment sale (2,008 words) [view diff] case mismatch in snippet view article find links to article

§ 453(d)(2). Treas. Reg Sec. 15A.453-1(b)(2)(iv) IRS Information Page Treasury Regulations, Subchapter A, Part 15A TEMPORARY INCOME TAX REGULATIONS UNDER THE

America: Freedom to Fascism (4,396 words) [view diff] exact match in snippet view article find links to article

and regulations are found in the Code of Federal Regulations. The Treasury regulations to which Russo may have been referring are found at title 26 ("Internal

Internal Revenue Code section 79 (1,092 words) [view diff] case mismatch in snippet view article find links to article

2012-05-05. "A free online tax research resource and community - Treasury Regulations, Subchapter A, Sec. 1.79-1". TaxAlmanac. Retrieved 2012-05-05. "Notice

Wash sale (1,874 words) [view diff] exact match in snippet view article find links to article

Loss from wash sales of stock or securities". The corresponding treasury regulations are given by CFR 1.1091-1 and 1.1091-2. Under Section 1091, a wash

Job-seeking expense tax deductions (610 words) [view diff] case mismatch in snippet view article find links to article

claiming this type of deduction. Internal Revenue Code § 162(a) Treasury Regulations § 1.162-5 "The Average Cost of Job Hunting in the United States And

Citation signal (3,588 words) [view diff] case mismatch in snippet view article find links to article

Cite in the following order: federal (Executive Orders, current Treasury Regulations, other regulations in force, proposed rules not in force, repealed

Charles Greville, 7th Earl of Warwick (1,609 words) [view diff] exact match in snippet view article find links to article

France, thus receiving francs for pounds in violation of British Treasury regulations" and was fined £1,150. They divorced in 1949. Lord Warwick married

Tax haven (24,843 words) [view diff] exact match in snippet view article find links to article

Act of 2004. Although the legislation was effective, further US Treasury regulations were required in 2014–2016 to prevent the much larger merger tax

Mayo Foundation for Medical Education & Research v. United States (3,411 words) [view diff] case mismatch in snippet view article find links to article

Andrew (2011). "Judicial Deference to Retroactive Interpretative Treasury Regulations" (PDF). George Washington Law Review. 79: 1558. Archived from the

Tax status of Scientology in the United States (15,325 words) [view diff] case mismatch in snippet view article find links to article

obligations of both sides. The IRS says of such agreements, quoting US Treasury Regulations, that they "may be entered into in any case in which there appears

Charitable remainder unitrust (2,043 words) [view diff] case mismatch in snippet view article find links to article

interest that will pass to charity once the annuity term expires. Treasury Regulations have imposed several other conditions relating to CRUTs: Treas. Reg

Tax protester statutory arguments (12,708 words) [view diff] case mismatch in snippet view article find links to article

or regulations prescribed by the Secretary" (emphasis added). The Treasury Regulations indicate that the individual's Federal income tax return must be

Tax protester administrative arguments (7,137 words) [view diff] exact match in snippet view article find links to article

unit" of the U.S. Department of the Treasury. The official U.S. Treasury regulations provide (in part): The Internal Revenue Service is a bureau of the

Nonqualified deferred compensation (3,116 words) [view diff] case mismatch in snippet view article find links to article

and defer the tax on the amount from 2008 to 2009. The applicable Treasury Regulations provide that an amount is not constructively received if "the taxpayer's

Governorship of Chris Christie (17,803 words) [view diff] exact match in snippet view article find links to article

fundraising, allegedly violated New Jersey's strict pay-to-play laws and Treasury regulations. Baker, General Catalyst, and the Treasury Department were each faulted