ContractTax Regulations • January 30th, 2020
paid or accrued on indebtedness in- curred or continued to purchase or carry a single premium annuity con- tract purchased after March 1, 1954, and to the extent they consider a contract a single premium life insurance, en- dowment, or annuity contract if an amount is deposited after March 1, 1954, with the insurer for payment of a substantial number of future premiums on the contract, shall also apply to taxable years beginning before January 1, 1954, and ending after March 1, 1954, and to taxable years beginning after December 31, 1953, and ending after
ContractTax Regulations • January 20th, 2024
ContractTax Regulations • August 20th, 2014
ContractTax Regulations • August 28th, 2014
component parts and assembles a tax- able article from them will also be lia- ble for tax as a further manufacturer of a taxable article will depend on the rel- ative amount of labor, material, and overhead required to assemble the completed article and on whether the article is assembled for a business or personal use. See section 4218 and the regulations thereunder.
ContractTax Regulations • November 19th, 2014
