Search results with tag "26 cfr"
Section 61.-- Gross Income Defined 26 CFR 1.61-1: Gross ...
www.irs.govSection 61.-- Gross Income Defined . 26 CFR 1.61-1: Gross Income. (Also § 165; 1.165-10) Safe Harbor Method for Determining a Wagering Gain or Loss from Slot Machine Play . Notice 2015-21 . This notice provides a proposed revenue procedure that, if finalized, will provide
INCOME TAX EXEMPT ORGANIZATIONS
www.irs.govPart III. Administrative, Procedural, and Miscellaneous 26 CFR § 601.201: Rulings and determination letters. Rev. Proc. 2016–1 TABLE OF CONTENTS
26 CFR 601.602: Tax forms and instructions. (Also Part I ...
www.irs.gov26 CFR 601.602: Tax forms and instructions. (Also Part I, §§ 1, 23, 24, 32, 36B, 42, 45R, 55, 59, 62, 63, 125, 132(f),135, 137, 146, 147, 148, 152, 179, 179D,199A ...
26 CFR § 601.201: Rulings and determination letters.
www.irs.gov26 CFR § 601.201: Rulings and determination letters. (Part I, §§ 401, 403, and 501; Reg. §§ 1.401(a)-1, 1.403(a)-1, and 1.501(a)-1.) Rev. Proc. 2017-41
26 CFR 601.204: Changes in accounting periods and methods ...
www.irs.gov2021-26, 2021-22 I.R.B. 1163, and Rev. Proc. 2021-34 provides the general procedures by which a taxpayer may obtain automatic consent of the Commissioner to a change in method of accounting described in the List of Automatic Changes, as defined in section 3.09 of Rev. Proc. 2015-13. Section 6.03(1) of Rev. Proc. 2015-13 sets forth the
26 CFR 301 - Internal Revenue Service | An official ...
www.irs.gov(1) contain all the elements described in section 5.04 and, if applicable, comply with section 5.06, (2) be able to be signed as required by section 6 and dated by the taxpayer, and