1348-1 FORM PDF

A fillable DD Form A version is available for download and digital filing below or can be found on the Executive Services Directorate website. It is prepared manually or mechanically by the supply or shipping activity in a legible, easy-to-read format. A digitally prepared form must include all of the required bar codes. However, if all required data is available via digital image or provided in an automated transaction, the DLA Disposition Services Field Offices transfers must be accompanied by a printed copy of the DD A. The DD A consists of six parts and is filed using a number of standard codes used by all Branches of Service to prepare this form and similar paperwork. It makes possible the use of a single method of documentation for all requisitioners by the source of supply.

Author:Samumi Grok
Country:Brazil
Language:English (Spanish)
Genre:Spiritual
Published (Last):20 June 2005
Pages:231
PDF File Size:12.20 Mb
ePub File Size:1.24 Mb
ISBN:900-2-46747-852-9
Downloads:43861
Price:Free* [*Free Regsitration Required]
Uploader:Barr



Thus, subject to such exceptions , the term includes: A Wages , salaries, professional fees , bonuses, amounts includible in gross income under section 83, commissions on sales or on insurance premiums, tips, and other amounts received, actually or constructively, as compensation for personal services actually rendered regardless of the medium or basis of payment.

B Compensatory payments for personal services made prior to the time such services are actually rendered, provided such advance payments are not made for a purpose of minimizing Federal income taxes by reason of the application of section , and are either customary in the particular profession, trade, or business, or are made for a bona fide business purpose. The term also does not include amounts received for refraining from rendering personal services or engaging in competitive activity or amounts received as consideration for the cancellation of an employment contract.

The entire amount received as professional fees shall be treated as earned income if the taxpayer is engaged in a professional occupation, such as a doctor, dentist, lawyer, architect, or accountant, even though he employs assistants to perform part or all of the services , provided the patients or clients are those of the taxpayer and look to the taxpayer as the person responsible for the services performed.

For purpose of the preceding sentence, the term net profits of the trade or business means the excess of gross income from such trade or business including income from all sources, whether or not subject to Federal income tax, and without taking into account any deductions which may be allowable under section over the deductions attributable to such trade or business. Capital is a material income -producing factor if a substantial portion of the gross income of the business is attributable to the employment of capital in the business, as reflected, for example , by a substantial investment in inventories , plant, machinery, or other equipment.

In general, capital is not a material income -producing factor where gross income of the business consists principally of fees , commissions , or other compensation for personal services performed by an individual. Thus, the practice of his profession by a doctor, dentist, lawyer, architect, or accountant will not, as such, be treated as a trade or business in which capital is a material income -producing factor even though the practitioner may have a substantial capital investment in professional equipment or in the physical plant constituting the office from which he conducts his practice since his capital investment is regarded as only incidental to his professional practice.

An item of gross income in respect of a decedent includible in the gross income of a person described in section described in section a 1 shall be treated as earned income in the hands of such person for purposes of subparagraph 1 of this paragraph if such item of gross income would have constituted earned income of the decedent had he lived and received such amount.

For purposes of section and the regulations thereunder, the term earned income does not include: i Any distribution to which section 72 m 5 , relating to certain amounts received by owner -employees from a trust described in section a or under a plan described in section a , applies, ii Any distribution to which section e , relating to the treatment of certain total distributions from a trust described in section a or under a plan described in section a , applies, iii Any distribution to which section a 2 , relating to capital gains treatment of certain total distributions from a trust described in section a , applies, iv Any distribution to which section a 2 A , relating to capital gains treatment for certain distributions under a plan described in section a 2 , applies, or v Any deferred compensation within the meaning of paragraph b of this section.

The application of this paragraph may be illustrated by the following examples: Example 1. A owns and operates an unincorporated laundering and dry cleaning business.

A, assisted by his employees, devotes his entire time and attention to this business. Example 2. In his unincorporated business as a real estate broker, which he conducts on a full-time basis, A performs substantial personal services, including solicitation of home buyers and sellers, escorting prospective buyers on house visits, arranging appraisal, financing, and legal services, and other related tasks.

In the course of conducting such business, A often finances sales of real estate with his own capital, makes all the necessary arrangements incident to such financing, and a substantial portion of the gross income of the business consists of interest income from such financing.

Example 3. For purposes of section and the regulations thereunder, the term deferred compensation means, except as otherwise provided in subparagraph 2 of this paragraph, any compensation which is deferred within the meaning of that concept in section , including any deferred compensation to which the provisions of section and the regulations thereunder apply and any other compensation taxation of which is deferred in a manner similar to the treatment applicable to deferred compensation to which such provisions apply.

Thus, the term includes any amounts includable in gross income as compensation for personal services pursuant to a plan , or method having the effect of a plan , deferring the taxation of such payment to a taxable year later than that in which such services were rendered.

For purposes of section , the term deferred compensation is not limited to payments to common-law employees but also includes payments to self-employed individuals: nor is it material that no deduction is allowable in respect of all or part of such payments or that a deduction in respect thereof is allowable under some provision of the Code other than section For example , amounts received by a retired partner pursuant to a written plan of the partnership of the kind described in section a 10 constitute deferred compensation except as otherwise provided in subparagraph 2 of this paragraph.

The term deferred compensation, as defined in this paragraph, shall have no application to a determination of the deductibility of any amount under section , , or any other provision of the Code. Notwithstanding the provisions of subparagraph 1 of this paragraph, any amount includible in gross income as compensation before the end of the taxable year following the first taxable year of the taxpayer in which his right to receive such amount is not subject to any requirement or condition which would be treated as resulting in a substantial risk of forfeiture within the meaning of section 83 and the regulations thereunder does not constitute deferred compensation for purposes of section and the regulations thereunder.

For purposes of this subparagraph, a fractional part of a year which is a taxable year under sections b and a 23 shall be treated as a taxable year. This subparagraph provides rules for the application of the principles of subparagraphs 1 and 2 of this paragraph to certain types of compensation.

A In accordance with subparagraph 1 of this paragraph, the taxable portion of distributions under a pension, annuity, profit-sharing, or stock bonus plan , whether or not such plan meets the requirements of section a , or pursuant to a method having the effect of such a plan , generally constitutes deferred compensation. However, under subparagraph 2 of this paragraph, such portion constitutes earned income if includible in gross income before the end of the taxable year following the first taxable year of the taxpayer in which his right to receive such amount is not subject to a substantial risk of forfeiture.

In the case of a distribution under a contributory plan , the preceding sentence applies only to that part of the taxable portion of the distribution which is attributable to employer contributions to the plan. Thus, if the employer does not contribute to the plan , no part of any distribution thereunder constitutes earned income.

Amounts included in gross income under section b , c , or b 1 in respect of employer contributions to a plan described in this subdivision do not constitute deferred compensation.

CHOULIARAKI AND FAIRCLOUGH 1999 PDF

Skip to Main Content - Keyboard Accessible

.

EL CAMINO DE LA PERFECCION WAYNE W DYER PDF

DD FORM 1348-1 PDF

.

Related Articles