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Expenses for the production of income. Section 121 of the Revenue Act of 1942 enacted section 23(a)(2) of the Internal Revenue Code of 1939. That provision, effective retroactively for tax years that began after December 31, 1938, allowed a deduction, for U.S. federal income tax purposes, for expenses incurred in investment activities (activities for the production of income), even if such ...
The Revenue Act of 1913, also known as the Underwood Tariff or the Underwood-Simmons Act (ch. 16, 38 Stat. 114 ), re-established a federal income tax in the United States and substantially lowered tariff rates. The act was sponsored by Representative Oscar Underwood, passed by the 63rd United States Congress, and signed into law by President ...
IRS e-file. E-file is a system for submitting tax documents to the US Internal Revenue Service through the Internet or direct connection, usually without the need to submit any paper documents. Tax preparation software with e-filing capabilities includes stand-alone programs or websites. Tax professionals use tax preparation software from major ...
The CLA leaves copyright with the contributor and allows the project to relicense the code but with a restriction based on the license the contribution was made under: 2.3 Outbound License Based on the grant of rights in Sections 2.1 and 2.2, if We include Your Contribution in a Material, We may license the Contribution under any license ...
Federally funded research and development centers (FFRDCs) are public-private partnerships that conduct research and development for the United States Government.Under Federal Acquisition Regulation ยง 35.017, FFRDCs are operated by universities and corporations to fulfill certain long-term needs of the government that "...cannot be met as effectively by existing in-house or contractor resources."
Research & Experimentation Tax Credit. The Credit For Increasing Research Activities ( R&D Tax Credit) is a general business tax credit under Internal Revenue Code Section 41 for companies that incur research and development (R&D) costs in the United States. The R&D Tax Credit was originally introduced in the Economic Recovery Tax Act of 1981 ...
e. The rules governing partnership taxation, for purposes of the U.S. Federal income tax, are codified according to Subchapter K of Chapter 1 of the U.S. Internal Revenue Code (Title 26 of the United States Code ). Partnerships are "flow-through" entities. Flow-through taxation means that the entity does not pay taxes on its income.
List of ray tracing software. Ray tracing is a technique that can generate near photo-realistic computer images. A wide range of free software and commercial software is available for producing these images. This article lists notable ray-tracing software. Software.