Download or read book Summary of 1958 Small Business Tax Legislation Public Law 85 866 85th Congress Classic Reprint written by United States Congress Joint Taxation and published by Forgotten Books. This book was released on 2017-12-15 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Summary of 1958 Small Business Tax Legislation, Public Law-85-866, 85th Congress To. Make certain that an election under this section will not be binding on the taxpayer before the final regulations under this section are published, a specific statutory substitute for Treasury Decision 6124 has been provided First, it provides that an election to be taxed as a corporation under section 1361, which Is filed in accordance with regiilations prescribed by the Secretary or his delegate, is to be treated as a valid election. However, it further provides that a valid election may be subsequently revoked at any time after the enactment of the Technical Amendments Act of 1958 (september and on or before the last day of the third month following the month In which final. Regulations are published on section 1361. Such a revocation, if made, will be effective for all years to which the election applied. The new provision also provides for keeping the statute Of limitations open for an additional period with respect to (i) the assessment of deficiencies attributable to an enterprise which makes an election under section 1361, and (ii) the credit or refund of any overpayments attributable to such an enterprise The Statute of limitations is kept open for the additional period regardless of whether Or not the election is revoked pursuant to this new provision. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Download or read book Summary of 1958 Small Business Tax Legislation Public Law 85 866 85th Congress written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1959 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Summary of 1958 Small Business Tax Legislation Public Law 85 866 85th Congress written by United States; Congress; Joint Committee on Internal Revenue Taxation and published by Forgotten Books. This book was released on 2015-06-05 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Summary of 1958 Small Business Tax Legislation, Public Law-85-866, 85th Congress I. Introduction The Technical Amendments Act of 1958 (title I, Public Law 85-866) is designed to correct unintended benefits and hardships and to make technical amendments in the Internal Revenue Code of 1954. It contains certain provisions which are of particular aid to small business. The Small Business Tax Revision Act of 1958 (title II of Public Law 85-866) is designed to aid and encourage small business. This document is a summary of all the substantive provisions of title II, and those substantive provisions of title I which are of particular aid to small business. Since the enactment of Public Law 85-866 on September 2, 1958, the Treasury Department has issued certain announcements, temporary rules and proposed regulations amplifying these small-business provisions. For the convenience of the reader such announcements, temporary rules and proposed regulations issued on or before March 17, 1959, have been set forth in the appendixes to this document, and appropriate references to them are made in the text. II. Technical Amendments Act of 1958 A. Small-business investment companies (sec. 57) In 1958 Congress passed the Small Business Investment Act of 1958. This law is designed to make equity capital and long-term credit more readily available for small-business concerns. To carry out this purpose, this act provides for the formation of small-business investment companies. These companies are authorized to provide equity capital to small-business concerns through the purchase of convertible debentures. The small-business investment companies are to be private companies with a paid-in capital and surplus of at least $300,000. Also, the Small Business Administration is authorized to make loans to these companies of up to $150,000 through the purchase of subordinated debentures. Section 57 of the Technical Amendments Act of 1958 added to the 1954 Code certain tax provisions (secs. 1242, 1243 and 243 (b)), relating to the tax treatment of these small-business investment companies and their stockholders in order to substantially increase the effectiveness of these small-business investment companies. First, it provides that these investment companies are to be allowed an ordinary loss deduction, rather than a capital loss deduction, on losses realized on the convertible debentures (including stock received pursuant to the conversion privilege) acquired in connection with the supplying of long-term equity-type capital for various small-business concerns. This loss deduction includes losses due to worthlessness, as well as those arising from the sale or exchange of the security. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Download or read book Summary of 1958 Small Business Tax Legislation Public Law 85 866 85th Congress written by United States Congress Joint Committee on Internal Revenue Taxation and published by . This book was released on 1959 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Summary of 1958 Small Business Tax Legislation Public Law 85 866 85th Congress written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1959 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Summary of 1958 Small Business Tax Legislation P L 85 866 85th Congress by the Joint Committee Staff written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1959 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Public Law 85 699 85th Congress S 3651 Small Business Investment Act of 1958 written by and published by . This book was released on 1958 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Our American Government written by and published by . This book was released on 2003 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Committee on House Administration is pleased to present this revised book on our United States Government. This publication continues to be a popular introductory guide for American citizens and those of other countries who seek a greater understanding of our heritage of democracy. The question-and-answer format covers a broad range of topics dealing with the legislative, executive, and judicial branches of our Government as well as the electoral process and the role of political parties.--Foreword.

Download or read book The Women s Army Corps 1945 1978 written by Bettie J. Morden and published by Lulu.com. This book was released on 2011-09-26 with total page 552 pages. Available in PDF, EPUB and Kindle. Book excerpt: After yearsout of print, this new and redesigned book brings back the best and most complete history of the Women's Army Corps. Loaded with history, tables, charts, statistics, photos, personalities, and many useful appendices (including a history of WAC uniforms), The Women's Army Corps, 1945-1978 is must reading for anyone who served those years in the Army as well as for those who want a complete history of the modern-day military. Author Bettie Morden served from 1942-1972 and she used her experience and access to people and records to compile the definitive reference work. Col. Morden is a graduate of the WAC Officers' Advanced Course (1962); Command and General Staff College (1964); and the Army Management School (1965). She has been awarded the Distinguished Service Medal, the Legion of Merit, the Joint Service Commendation Medal, and the Army Commendation Medal with Oak Leaf Cluster.

Download or read book Common Security in Outer Space and International Law written by Detlev Wolter (jurist.) and published by United Nations Publications UNIDIR. This book was released on 2006 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication explores the concept of common security and the legal foundations for its application in outer space law, based on the premise that outer space is an internationalised common area beyond the national jurisdiction of individual states, and therefore security in space must be the common security of all states. Chapters cover a range of issues including: the principle of the peaceful use of outer space, passive military uses, and multilateral negotiations to prevent an arms race in outer space; structural change of international law and the common heritage of mankind principle; and proposals for a multilateral agreement and the creation of an International Organisation for Common Security in Outer Space.

Download or read book The Doolittle Family in America written by William Frederick Doolittle and published by Legare Street Press. This book was released on 2022-10-27 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

Download or read book Trust in Numbers written by Theodore M. Porter and published by Princeton University Press. This book was released on 2020-08-18 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: A foundational work on historical and social studies of quantification What accounts for the prestige of quantitative methods? The usual answer is that quantification is desirable in social investigation as a result of its successes in science. Trust in Numbers questions whether such success in the study of stars, molecules, or cells should be an attractive model for research on human societies, and examines why the natural sciences are highly quantitative in the first place. Theodore Porter argues that a better understanding of the attractions of quantification in business, government, and social research brings a fresh perspective to its role in psychology, physics, and medicine. Quantitative rigor is not inherent in science but arises from political and social pressures, and objectivity derives its impetus from cultural contexts. In a new preface, the author sheds light on the current infatuation with quantitative methods, particularly at the intersection of science and bureaucracy.

Download or read book The Army Air Forces in World War II Men and planes written by and published by . This book was released on 1948 with total page 920 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Women in Congress 1917 2006 written by Matthew Andrew Wasniewski and published by . This book was released on 2006 with total page 1020 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contains profiles, contextual essays, historical images, and appendices that provide information about the 229 women who have served in Congress from 1917 through 2006.

Download or read book Law and the Social Role of Science written by Harry W. Jones and published by . This book was released on 1966 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book 1961 Commission on Civil Rights Report written by United States Commission on Civil Rights and published by . This book was released on 1961 with total page 404 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Challenge of Obesity in the WHO European Region and the Strategies for Response written by World Health Organization. Regional Office for Europe and published by World Health Organization. This book was released on 2007 with total page 77 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a brief, clear and easily accessible way, this summary illustrates the dynamics of the obesity epidemic and its impact on public health throughout the WHO European Region, particularly in eastern countries. It describes how factors that increase the risk of obesity are shaped in different settings, such as the family, school, community and workplace. It makes both ethical and economic arguments for accelerating action against obesity, and analyses effective programs and policies in different government sectors, such as education, health, agriculture and trade, urban planning and transport. The summary also describes how to design policies and programs to prevent obesity and how to monitor progress, and calls for specific action by stakeholders: not only government sectors but also the private sector - including food manufacturers, advertisers and traders - and professional consumers' and international and intergovernmental organizations such as the European Union.