Legislative Calendar, Volume 53,Bagian 1U.S. Government Printing Office, 1939 |
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Halaman 45
... less than it would be if computed without reference to discovery value . Discoveries shall include minerals in commercial quantities contained within a vein or deposit discovered in an existing mine or mining tract by the taxpayer after ...
... less than it would be if computed without reference to discovery value . Discoveries shall include minerals in commercial quantities contained within a vein or deposit discovered in an existing mine or mining tract by the taxpayer after ...
Halaman 53
... less than the amount of stock or securities sold or otherwise disposed of , then the particular shares of stock or securities the loss from the sale or other disposition of which is not deductible shall be determined under rules and ...
... less than the amount of stock or securities sold or otherwise disposed of , then the particular shares of stock or securities the loss from the sale or other disposition of which is not deductible shall be determined under rules and ...
Halaman 54
... less than 20 per centum of whose gross income is shown to the satisfaction of the Commissioner to have been derived from sources within the United States , as determined under the pro- visions of this section , for the three - year ...
... less than 20 per centum of whose gross income is shown to the satisfaction of the Commissioner to have been derived from sources within the United States , as determined under the pro- visions of this section , for the three - year ...
Halaman 61
... less than 5 per centum , as may be provided by treaty with such country ) , or of any part- nership not engaged in trade or business within the United States and not having any office or place of business therein and composed in whole ...
... less than 5 per centum , as may be provided by treaty with such country ) , or of any part- nership not engaged in trade or business within the United States and not having any office or place of business therein and composed in whole ...
Halaman 73
... less the deductions allowed by subsection ( c ) of this section ; ( 3 ) INVESTMENT INCOME .- " Investment income " means the gross amount of income earned during the taxable year from interest , dividends , and rents , computed as ...
... less the deductions allowed by subsection ( c ) of this section ; ( 3 ) INVESTMENT INCOME .- " Investment income " means the gross amount of income earned during the taxable year from interest , dividends , and rents , computed as ...
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cxcv | |
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Istilah dan frasa umum
affixed agents alcohol allowed amended amount applicable approval assessment bankruptcy Board bonded warehouse brandy centum in addition chapter claim collected collector computed corporation court creditors CROSS REFERENCE dealer debtor debtor in possession deduction deficiency distilled spirits distillery distraint distribution District of Columbia dividends duties of Commissioner employee excess exempt export filed foreign forfeiture gift taxes gross income interest internal revenue July 13 July 20 June 26 liability liquor malt liquors manufacturer net estates notice officer oleomargarine package paid paragraph penalties period personal holding company petition powers and duties proceeding produced provided in section purposes received refund regulations prescribed respect Revenue Act Secretary shareholder sold special tax stamps Stat stock or securities subchapter subsection surtax net incomes tax imposed taxable taxpayer therein thereof tion Title tobacco TRANSFER OF DUTIES Treasury trust United white phosphorus wine
Bagian yang populer
Halaman 12 - ... rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity.
Halaman 50 - capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
Halaman 24 - BASIS. (a) DEALERS IN PERSONAL PROPERTY. — Under regulations prescribed by the Commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes of personal property on the installment plan may return as income therefrom in any taxable year that proportion of the installment payments actually received in that year which the gross profit realized or to be realized when payment is completed, bears to the total contract price.
Halaman clxxv - In any court of the United States and in any court established by Act of Congress, any writing or record, whether in the form of an entry in a book or otherwise, made as a memorandum or record of any act, transaction, occurrence, or event, shall be admissible as evidence...
Halaman 137 - person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
Halaman 46 - ... gross income from the property during the taxable year, excluding from such gross income an amount equal to any rents or royalties paid or incurred by the taxpayer in respect of the property.
Halaman 30 - ... or to permit any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law...
Halaman 37 - No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock or securities in such corporation, and immediately after the exchange such person or persons are in control of the corporation...
Halaman 41 - ... then the basis shall be the same as it would be in the hands of the transferor, increased in the amount of gain or decreased in the amount of loss recognized to the transferor upon such transfer under the law applicable to the year in which the transfer was made; (9) Tax-free distributions.
Halaman clxxiii - It has general jurisdiction of all "claims founded upon the Constitution of the United States or any law of Congress, except for pensions, or upon any regulation of an Executive Department, or upon any contract, expressed or implied, with the Government of the United States, or for damages, liquidated or unliquidated, in cases not sounding in tort, in respect of which claims the party would be entitled to redress against the United States, either in a court of law, equity, or admiralty, if the United...