Legislative Calendar, Volume 53,Bagian 1U.S. Government Printing Office, 1939 |
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Halaman
... proceeding had or commenced in any civil cause before the said repeal , but all rights and liabilities under said acts shall continue , and may be enforced in the same manner , as if said repeal had not been made ; nor shall any office ...
... proceeding had or commenced in any civil cause before the said repeal , but all rights and liabilities under said acts shall continue , and may be enforced in the same manner , as if said repeal had not been made ; nor shall any office ...
Halaman
... proceedings , or to the prosecution of offenses , or for the recovery of penalties or forfeitures , hereby repealed shall not be affected thereby , but all suits , proceedings , or prosecutions , whether civil or criminal , for causes ...
... proceedings , or to the prosecution of offenses , or for the recovery of penalties or forfeitures , hereby repealed shall not be affected thereby , but all suits , proceedings , or prosecutions , whether civil or criminal , for causes ...
Halaman 30
... proceeding to which the State or political subdivision , or such State or local official , body , or commission , as such , is a party ) any information acquired by him through an inspection permitted him or another under paragraph 2 of ...
... proceeding to which the State or political subdivision , or such State or local official , body , or commission , as such , is a party ) any information acquired by him through an inspection permitted him or another under paragraph 2 of ...
Halaman 32
... PROCEEDINGS . For administrative proceedings in respect of the nonpayment or over- payment of a tax imposed by this chapter , see as follows : ( a ) Supplement L , relating to assessment and collection of de- ficiencies . ( b ) ...
... PROCEEDINGS . For administrative proceedings in respect of the nonpayment or over- payment of a tax imposed by this chapter , see as follows : ( a ) Supplement L , relating to assessment and collection of de- ficiencies . ( b ) ...
Halaman 63
... proceedings to collect the tax for the taxable year then last past or the taxable year then current unless such ... proceeding in court brought to enforce payment of taxes made due and payable by virtue of the provisions of this ...
... proceedings to collect the tax for the taxable year then last past or the taxable year then current unless such ... proceeding in court brought to enforce payment of taxes made due and payable by virtue of the provisions of this ...
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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...