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USA Electoral Law
USA Electoral Law
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| 1 | Income Tax Act 2007 7 In section 835B of the income Tax Act 2007 (domicile for income tax purposes of overseas electors), in subsection (3)(a), for “section 1(1)(a)” substitute “section 1(2)(a)”. 37) Voting system for elections for certain offices 13 Simple majority system to be used in elections for certain offices PART 2 OVERSEAS ELECTORS AND EU CITIZENS Overseas electors 14 Extension of franchise for parliamentary elections: British citizens overseas Voting and candidacy rights of EU citizens 15 Voting and candidacy rights of EU citizens PART 3 THE ELECTORAL COMMISSION Strategy and policy statement 16 Strategy and policy statement 17 Examination of duty to have regard to strategy and policy statement Membership of the Speaker’s Committee 18 Membership of the Speaker’s Committee Criminal proceedings 19 Criminal proceedings PART 4 REGULATION OF EXPENDITURE Notional expenditure of candidates and others 20 Notional expenditure: use of property etc on behalf of candidates and others 21 Codes of practice on expenses 22 Authorised persons not required to pay expenses through election agent Registration of parties etc 23 Declaration of assets and liabilities to be provided on application for registration 24 Prohibition on entities being registered political parties and recognised third parties at same time 25 Section 24: transitional provision Elections Act 2022 (c. | Great Britain Electoral Law |
| 2 | For purposes of this section, the political organization taxable income of any organization for any taxable year is an amount equal to the excess (if any) of— (A) the gross income for the taxable year (excluding any exempt function income), over (B) the deductions allowed by this chapter which are directly connected with the production of the gross income (excluding exempt function income), computed with the modifications provided in paragraph (2). VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 3 | The term ‘personal funds’ means an amount that is derived from— (A) any asset that, under applicable State law, at the time the individual became a candidate, the candidate had legal right of access to or control over, and with respect to which the candidate had— (i) legal and rightful title; or (ii) an equitable interest; (B) income received during the current election cycle of the candidate, including— (i) a salary and other earned income from bona fide employment; (ii) dividends and proceeds from the sale of the candidate’s stocks or other investments; (iii) bequests to the candidate; (iv) income from trusts established before the beginning of the election cycle; (v) income from trusts established by bequest after the beginning of the election cycle of which the candidate is the beneficiary; (vi) gifts of a personal nature that had been customarily received by the candidate prior to the beginning of the election cycle; and (vii) proceeds from lotteries and similar legal games of chance; and (C) a portion of assets that are jointly owned by the candidate and the candidate’s spouse equal to the candidate’s share of the asset under the instrument of conveyance or ownership, but if no specific share is indicated by an instrument of conveyance or ownership, the value of 1/2 of the property. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 4 | In the case of an organization failing to meet the requirements of paragraph (1) for any period, the taxable income of such organization shall be computed by taking into account any exempt function income (and any deductions directly connected with the production of such income) or, in the case of a failure relating to a material change, by taking into account such income and deductions only during the period beginning on the date on which the material change occurs and ending on the date on which notice is given under this subsection. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 5 | If an organization described in section 501(c) which is exempt from tax under section 501(a) expends any amount during the taxable year directly (or through another organization) for an exempt function (within the meaning of subsection (e)(2)), then, notwithstanding any other provision of law, there shall be included in the gross income of such organization for the taxable year, and shall be subject to tax under subsection (b) as if it constituted political organization taxable income, an amount equal to the lesser of— (A) the net investment income of such organization for the taxable year, or (B) the aggregate amount so expended during the taxable year for such an exempt function. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 6 | For purposes of this subsection, the term “net investment income” means the excess of— (A) the gross amount of income from interest, divi- dends, rents, and royalties, plus the excess (if any) of gains from the sale or exchange of assets over the losses from the sale or exchange of assets, over (B) the deductions allowed by this chapter which are directly connected with the production of the income referred to in subparagraph (A). VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 7 | A political organization shall be considered an organization exempt from income taxes for the purpose of any law which refers to organizations exempt from income taxes. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 8 | Returns with respect to income taxes under subtitle A shall be made by the following: * * * * * * * (6) Every political organization (within the meaning of section 527(e)(1)) and every fund treated under section 527(g) as if it constituted a political organization, which has political organization taxable income (within the meaning of section 527(c)(1)) for the taxable year; * * * * * * * § 6033. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 9 | A tax is hereby imposed for each taxable year on the political organization taxable income of every political organization. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 10 | Such tax shall be computed by multiplying the political organization taxable income by the highest rate of tax specified in section 11(b). VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 11 | (c) Political organization taxable income defined. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 12 | (1) Taxable income defined. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 13 | (d) Certain uses not treated as income to candidate. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 14 | Every individual (other than a nonresident alien) whose income tax liability for the taxable year is $3 or more may designate that $3 shall be paid over to the Presidential Election Campaign Fund in accordance with the provisions of section 9006(a). VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 15 | In the case of a joint return of husband and wife having an income tax liability of $6 or more, each spouse may designate that $3 shall be paid to the fund. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 16 | For purposes of subsection (a), the income tax liability of an individual for any taxable year is the amount of the tax imposed by chapter 1 on such individual for such taxable year (as shown on his return), reduced by the sum of the credits (as shown in his return) allowable under part IV of subchapter A of chapter 1 (other than subpart C thereof). VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 17 | Any annual return which is filed under section 6011 by an organization described in section 501(c)(3) and which relates to any tax imposed by section 511 (relating to imposition of tax on unrelated business income of charitable, etc., organizations) shall be treated for purposes of this subsection in the same manner as if furnished under section 6033. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 18 | In the case of an organization described in subsection (c) or (d) of section 501 and exempt from taxation under section 501(a) or an organization exempt from taxation under section 527(a)— (A) a copy of— (i) the annual return filed under section 6033 (relating to returns by exempt organizations) by such organization, (ii) any annual return which is filed under section 6011 by an organization described in section 501(c)(3) and which relates to any tax imposed by section 511 (relating to imposition of tax on unrelated business income of charitable, etc., organizations). VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 19 | Each fundraising solicitation by (or on behalf of) an organization to which this section applies shall contain an express statement (in a conspicuous and easily recognizable format) that contributions or gifts to such organization are not deductible as charitable contributions for Federal income tax purposes. VOTING AND ELECTIONS Chapter 301—Federal Election Campaigns Subchapter 1—Disclosure of Federal Campaign Funds § 30101. | USA Electoral Law |
| 20 | Treatment is based on medical priority regardless of patients' income and is financed mainly out of general taxation. The Act known as the Bill of Rights 1689 deals with the exercise of the royal prerogative and succession to the Crown. | United Kingdom Constitution |
| 21 | Amendment XVI [1913 - income Tax] Amendment XVI [1913 - income Tax] The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration. Article I [Legislature] Section 1 [Legislative Power Vested] All legislative Powers herein granted shall be vested in a Congress of the United States, which shall consist of a Senate and House of Representatives. | USA Constitution |
| 22 | • Amendment I [1791 - Religion, Speech, Press, Assembly, Petition] • Amendment II [1791 - Right to Bear Arms] • Amendment III [1791 - Quartering of Troops] • Amendment IV [1791 - Search and Seizure] • Amendment V [1791 - Grand Jury, Double Jeopardy, Self-Incrimination, Due Process] • Amendment VI [1791 - Criminal Prosecution] • Amendment VII [1791 - Common Law Suits] • Amendment VIII [1791 - Excess Bail or Fines, Cruel and Unusual Punishment] • Amendment IX [1791 - Non-Enumerative Rights] • Amendment X [1791 - Rights Reserved to States] • Amendment XI [1798 - Suits Against a State] • Amendment XI [1798 - Suits Against a State] • Amendment XII [1804 - Presidential Elections] • Amendment XIII [1865 - Abolition of Slavery] • Section 1 [Abolition Clause] • Section 2 [Congressional Power] • Amendment XIV [1868 - Privileges and Immunities, Due Process, Equal Protection] • Section 1 [Privileges and Immunities, Due Process, Equal Protection] • Section 2 [Apportionment of Representatives] • Section 3 [Civil War Disqualification] • Section 4 [Public Debt] • Section 5 [Congressional Power] • Amendment XV [1870 - Electoral Race Equality] • Section 1 [Right to Vote] • Section 2 [Congressional Power] • Amendment XVI [1913 - income Tax] • Amendment XVI [1913 - income Tax] • Amendment XVII [1913 - Election of Senators] • Amendment XVIII [1919 - Prohibition] • Section 1 [Prohibition] • Section 2 [Congressional and State Power] • Section 3 [Amendment Procedure] • Amendment XIX [1920 - Electoral Gender Equality] • Amendment XIX [1920 - Electoral Gender Equality] • Amendment XX [1933 - Presidential Office and Congress] • Section 1 [Terms] • Section 2 [Congressional Sessions] • Section 3 [Presidential Succession] • Section 4 [Congressional Succession] • Section 5 [Enforcement] • Section 6 [Amendment Procedure] • Amendment XXI [1933 - Repeal of Prohibition] • Section 1 [Repeal] • Section 2 [State Prohibition] • Section 3 [Amendment Procedure] • Amendment XXII [1951 - Presidential Two Term Limit] • Section 1 [Term Limit] • Section 2 [Amendment Procedure] • Amendment XXIII [1961 - Presidential Vote in D.C.] • Section 1 [Vote] • Section 2 [Congressional Power] • Amendment XXIV [1964 - Poll Tax] • Section 1 [Tax] • Section 2 [Congressional Power] • Amendment XXV [1967 - Presidential Succession] • Section 1 [Vice President] • Section 2 [Vice President Replacement] • Section 3 [Vice President as Acting President] • Section 4 [Vice President as Acting President] • Amendment XXVI [1971 - Maturity Age for Elections] • Section 1 [Vote at 18] • Section 2 [Congressional Power] • Amendment XXVII [1992 - Compensation of Members of Congress] • Amendment XXVII [1992 - Compensation of Members of Congress] Amendment I [1791 - Religion, Speech, Press, Assembly, Petition] Congress shall make no law respecting an establishment of religion , or prohibiting the free exercise thereof; or abridging the freedom of speech , or of the press; or the right of the people peaceably to assemble, and to petition the Government for a redress of grievances. Article I [Legislature] Section 1 [Legislative Power Vested] All legislative Powers herein granted shall be vested in a Congress of the United States, which shall consist of a Senate and House of Representatives. | USA Constitution |
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