§ 1.1502-42 Mutual savings banks, etc
§ 1.1502-43 Consolidated accumulated earnings tax
§ 1.1502-44 Percentage depletion for independent producers and royalty owners
§ 1.1502-47 Consolidated returns by life-nonlife groups
§ 1.1502-50 Consolidated section 250
§ 1.1502-51 Consolidated section 951A
§ 1.1502-55 Computation of alternative minimum tax of consolidated groups
§ 1.1502-59A Application of section 59A to consolidated groups
§ 1.1502-68 Additional first year depreciation deduction for property acquired and placed in service after September 27, 2017

Terms Used In CFR > Title 26 > Chapter I > Subchapter A > Part 1 > Special Taxes and Taxpayers

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • corporation: includes associations, joint-stock companies, and insurance companies. See 26 CFR 36.3121(l)(1)-1
  • domestic: when applied to a corporation * * * means created or organized in the United States or under the law of the United States or of any State or Territory. See 26 CFR 36.3121(l)(1)-1
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • foreign: when applied to a corporation * * * means a corporation * * * which is not domestic. See 26 CFR 36.3121(l)(1)-1
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • stock: includes shares in an association, joint-stock company, or insurance company. See 26 CFR 36.3121(l)(8)-1