TITLE

Definition of Terms

PUB. DATE
November 2013
SOURCE
Internal Revenue Bulletin;11/12/2013, Vol. 2013 Issue 46, pi
SOURCE TYPE
Periodical
DOC. TYPE
Article
ABSTRACT
The article discusses various terms which is used to define the various provisions and regulations of the revenue rulings and procedures of the U.S. Internal Revenue Services. It mentions that the term distinguished is used to point out essential differences between a new ruling and previous ruling. It mentions that the term modified is used to describe the changes in the previously rulings. The term amplified is used to describe a situation where no changes in the ruling have been made.
ACCESSION #
91946399

 

Related Articles

  • Part I. Rulings and Decisions Under the Internal Revenue Code of 1986.  // Internal Revenue Bulletin;11/12/2013, Vol. 2013 Issue 46, p487 

    The article presents information on several rulings under various sections of the U.S. Internal Revenue Code of 1986. It discusses the regulations under the Section 382 of the Internal Revenue Code which provide guidance regarding the segregation rules to public groups of shareholders for...

  • Part IV. Items of General Interest.  // Internal Revenue Bulletin;11/12/2013, Vol. 2013 Issue 46, p524 

    The article presents information on the notices of proposed rulemakings, disbarments and suspension lists issued by the U.S. Internal Revenue Service (IRS) in 2013. It discusses the results of the 2012-2013 phase III allocation round of the qualifying advanced coal project program of 48A section...

  • Definition of Terms.  // Internal Revenue Bulletin;5/06/2013, Vol. 2013 Issue 19, pi 

    The article presents definitions of legal terms related to revenue rulings and revenue procedures of the U.S. Internal Revenue Service (IRS). It defines that the term "clarified" is used when the language in a previous ruling creates confusion and is made clear in the present ruling and...

  • The IRS Mission.  // Internal Revenue Bulletin;11/12/2013, Vol. 2013 Issue 46, preceding p487 

    The article presents information on the Internal Revenue Bulletin which is published weekly by the U.S. Internal Revenue Service (IRS). It mentions that the bulletin is used by the Commissioner of IRS for announcing official rulings and procedures of the IRS and for publishing court decisions,...

  • The IRS Mission.  // Internal Revenue Bulletin;1/3/2012, Vol. 2012 Issue 1, preceding p1 

    The article discusses the various aspects of the weekly bulletin of the U.S. Internal Revenue Service (IRS), which includes the official rulings and procedures and also publishing treasury decisions, executive orders and tax conventions. As mentioned, the bulletin is divided in four parts...

  • The IRS Mission.  // Internal Revenue Bulletin;3/5/2012, Vol. 2012 Issue 10, preceding p437 

    The article discusses the various aspects of the weekly bulletin of the U.S. Internal Revenue Service (IRS), which includes the official rulings and procedures and also publishing treasury decisions, executive orders and tax conventions. As mentioned, the bulletin is divided in four parts...

  • Part I. Rulings and Decisions Under the Internal Revenue Code of 1986. Dalrymple, John; Mazur, Mark J. // Internal Revenue Bulletin;2/24/2014, Vol. 2014 Issue 9, p539 

    The article discusses the first part of the Internal Revenue Bulletin proposed by the U.S. Internal Revenue Service (IRS) the Rulings and Decisions under the Internal Revenue Code of 1986. Topics discussed include Section 108 that discusses income from Discharge of Indebtedness, Section 263A...

  • New Revenue Ruling Clarifies the Application of Internal Revenue Code Section 162(m) to Bonuses Payable upon Retirement or Termination of Employment.  // Venulex Legal Summaries;2008 Q1, p1 

    The article reports on the release of the Revenue Ruling 2008-13 by the U.S. Internal Revenue Service (IRS) on February 21, 2008. This Ruling is a confirmation on the reversal of a long-held IRS position with regards to the use of the $1 million compensation limitation which is from Section 162...

  • Integrated Hedging Transactions of Qualifying Debt. Mazur, Mark J.; Miller, Steven T. // Federal Register (National Archives & Records Service, Office of;9/6/2012, Vol. 77 Issue 173, p54808 

    The article offers information on a document from the U.S. Internal Revenue Service which contains temporary regulations addressing certain integrated transactions that involve a foreign currency denominated debt instrument and multiple associated hedging transactions. It mentions that text of...

Share

Read the Article

Courtesy of THE LIBRARY OF VIRGINIA

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics