Article: Rep. Paul Introduces Energy Efficient and Environmentally Friendly Automobile Tax Credit Act

Article: Sen. Harkin Introduces Sell Fuel Efficient Cars Act
US Fed News Service, Including US State News;  December 16, 2008 ;     700+ words ......2008'.SEC. 2. PASSENGER AUTOMOBILE TRADE-IN PROGRAM...MANUFACTURER, PASSENGER AUTOMOBILE- The terms...manufacturer', and `passenger automobile' have the meaning...more than 3 passenger automobiles...income tax for a taxable year beginning in...married for such ...

Article: Rev. Proc. 2006-46
United States. Internal Revenue Bulletin;  November 6, 2006 ;     700+ words ......thereunder. SECTION 2. BACKGROUND .01 Taxable Year Defined. (1) In general. Section 441(b) and 1.441-1(b)(1) provide that the term "taxable year" generally means the taxpayer's annual...applicable, the taxpayer's required taxable year. (2) Annual accounting period. Section...

Article: Sen. Salazar Introduces Reducing Incentives to Guzzle Gas Act
US Fed News Service, Including US State News;  February 3, 2007 ;     700+ words ......of 1986 (defining passenger automobile) is amended--(1) by...deduction for any taxable year shall not exceed for any passenger automobile--`(i) for the 1st taxable year in the recovery period...ii) for the 2nd taxable year in the recovery period...iii) for ...

Article: REG-104876-00
United States. Internal Revenue Bulletin;  April 2, 2001 ;     700+ words ......contains proposed regulations on the taxable year of a partnership with foreign partners...Under section 706(a), for a partner's taxable year, the partner must include in taxable...the partnership for the partnership's taxable year that ends within or with the partner...

Article: Increased carryback period for 2001 and 2002 NOLs. (Financial Planning Tax Tactics).(Statistical Data Included)
Accounting Today;  April 22, 2002 ;     700+ words ......the entire amount of the NOL for a taxable year has to be carried first to the earliest taxable year to which it could be carried, then to...had taxable income of $200,000 for its taxable year ending Dec. 31, 1996, $100,000 for its...

Article: Rev. proc. 2002-38
United States. Internal Revenue Bulletin;  June 3, 2002 ;     700+ words ...CONTENTS SECTION 1. PURPOSE SECTION 2. BACKGROUND .01 Taxable Year Defined (1) In general (2) Annual accounting period (3) Required taxable year .02 Adoption of a Taxable Year .03 Change in Taxable Year (1) In general (2) Annualization...

Article: Sen. Wyden Introduces Oil Independence, Limiting Subsidies, Accelerating Vehicle Efficiency Act
US Fed News Service, Including US State News;  June 21, 2007 ;     700+ words ......this chapter for the taxable year an amount equal to...taxpayer during the taxable year.`(b) New Qualified...1) which is a passenger automobile or a light truck...motor vehicle for any taxable year if a credit is allowed...motor vehicle for such taxable ...

Article: Notice 2008-113
United States. Internal Revenue Bulletin;  December 22, 2008 ;     700+ words ......Provider F. Eligibility for Relief for a Taxable Year in which the Service Recipient Experiences...Certain Operational Failures in the Same Taxable Year as the Failure Occurs A. Failure to...Payment of Amount Payable in a Subsequent Taxable Year Corrected in the Same Taxable ...

Article: Small Business Tax Flexibility Act Introduced in Senate by Sen. Snowe
US Fed News Service, Including US State News;  February 3, 2007 ;     700+ words ......QUALIFIED SMALL BUSINESSES ELECTION OF TAXABLE YEAR ENDING IN A MONTH FROM APRIL TO NOVEMBER...QUALIFIED SMALL BUSINESSES ELECTION OF TAXABLE YEAR ENDING IN A MONTH FROM APRIL TO NOVEMBER...qualified small business may elect to have a taxable year, other than the required ...

Article: T.D. 9009
United States. Internal Revenue Bulletin;  August 19, 2002 ;     700+ words ......contains final regulations on the taxable year of a partnership with foreign partners...that in certain circumstances the taxable year of a partnership will be determined without regard to the taxable year of certain foreign partners and...

Article: Rev. Rul. 2004-17
United States. Internal Revenue Bulletin;  February 23, 2004 ;     700+ words ......amounts paid or incurred in the current taxable year to remediate environmental contamination...amounts paid or incurred in the current taxable year to remediate environmental contamination...method of accounting and the calendar taxable year. From the inception of its business...

Article: Rev. rul. 2002-46
United States. Internal Revenue Bulletin;  July 22, 2002 ;     700+ words ......contributions actually made during the taxable year in anticipation of section 401(k) deferrals...not deductible by the employer for a taxable year if the contributions are attributable...plan participants after the end of that taxable year. Rev. Rul. 2002-46 ISSUE Whether ...

Article: SUSAN BOCOCK AND JACK CARL RYALS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
United States. Tax Court. Reports;  September 1, 2006 ;     700+ words ......the payments be applied to their 2002 taxable year. R first credited the payments to Ps' 2002 taxable year but later credited the payments to P...to sec. 6662(a), I.R.C., for Ps' 2002 taxable year and sent Ps a notice of deficiency...

Article: Rev. proc. 2002-40
United States. Internal Revenue Bulletin;  June 10, 2002 ;     700+ words ......net operating losses (NOLs) for any taxable year ending during 2001 and 2002. Pub. L...qualifying taxpayers who filed returns for a taxable year ending during 2001 and 2002 without...taxpayers that incurred an NOL in a taxable year ending during 2001 or 2002 and elected...