Itemization - Law Dictionary Search Results
Block-age
Block-age, is a condition of a large block of items of property (as share of stock) that requires special valuation for purposes of estate and gift tax because
deduction
a set amount for a qualified dependent (as under sections 151 and 152 of the Internal Revenue Code) itemized deduction : a deduction for a specifically recorded item that is allowed to be taken from adjusted gross
Aerated water
it would not in any way detract from the standard of quality prescribed for 'aerated water' in its item. It is only the proviso to this item which requires that the sucrose content shall not be less
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Business, list of
morning under the authority of the speaker; contains the agenda of the sitting for the current day; an item which requires notice but is omitted from the paper is not taken; the items contained therein are (1)
Electrical resistance wires
Electrical resistance wires, the expression 'electrical resistance wires' in Item 73(23) has to be read along with the 'Nichrome' which precedes that expression and, it can only mean
end user
a person who uses an item of commerce for its designed purpose contrasted with those who produce or resell the item or incorporate the
Body corporate established by any law
intention seems to be that only subsidies paid by body corporate established by any law, should be deductible items and not subsidies paid by bodies corporate established under any law. Sch. II, item 6(g), Payment of Bonus
Inquiries
(Wreck Inquiries), Housing, Town and Country Planning, Road Traffic and other Acts. The term 'inquiries', as used in Item 94 of List I and Item 45 of List III, without any limitations upon their nature or specification
Declared goods
goods, 'Declared goods' in s. 14 of the Central Sales Tax Act, 1956, are individually specified under separate items. 'Cotton ginned or unginned' is treated as a single commodity under one item of declared goods, State of
Deduction
Deduction, for expenses incurred on account of special packing, turnover tax, octroi and bought-out items was admissible for the period. September 1988 to March 1991, subject to the assessee submitting proof of incurring
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