Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934U.S. Government Printing Office, 1935 - 466 halaman |
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Halaman viii
... cost _---- 22 ( c ) -4 . Inventories at cost or market , whichever is lower --- 22 ( c ) -5 . Inventories by dealers in securities___ . 32 33 22 ( c ) -6 . Inventories of live stock raisers and other farmers-- 22 ( c ) -7 . Inventories ...
... cost _---- 22 ( c ) -4 . Inventories at cost or market , whichever is lower --- 22 ( c ) -5 . Inventories by dealers in securities___ . 32 33 22 ( c ) -6 . Inventories of live stock raisers and other farmers-- 22 ( c ) -7 . Inventories ...
Halaman 12
... cost of goods sold , plus any income from in- vestments and from incidental or outside operations or sources . In determining the gross income subtractions should not be made for depreciation , depletion , selling expenses , or losses ...
... cost of goods sold , plus any income from in- vestments and from incidental or outside operations or sources . In determining the gross income subtractions should not be made for depreciation , depletion , selling expenses , or losses ...
Halaman 13
... cost from the sales price in the year in which the sale occurs , except that in the case of the sale of animals purchased as draft or work animals or solely for breeding or dairy purposes and not for resale , the profit shall be the ...
... cost from the sales price in the year in which the sale occurs , except that in the case of the sale of animals purchased as draft or work animals or solely for breeding or dairy purposes and not for resale , the profit shall be the ...
Halaman 14
... cost of producing the crop must be taken as a deduction for the year in which the gross income from the crop is realized . As herein used the term " farm " embraces the farm in the ordi- narily accepted sense , and includes stock ...
... cost of producing the crop must be taken as a deduction for the year in which the gross income from the crop is realized . As herein used the term " farm " embraces the farm in the ordi- narily accepted sense , and includes stock ...
Halaman 15
... cost or other basis of the stock in respect of which the rights are issued shall be apportioned between the rights and the stock in proportion to the respective values thereof at the time the rights are issued , and the basis for ...
... cost or other basis of the stock in respect of which the rights are issued shall be apportioned between the rights and the stock in proportion to the respective values thereof at the time the rights are issued , and the basis for ...
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Istilah dan frasa umum
adjusted basis allocated allowed apply article 23 assessment beneficiary bonds cent certificates claim collector Commissioner common carrier computing net income cost decedent December 31 deductible from gross depletion deposit depreciation disposition distribution dividends domestic corporation earnings or profits employees estate or trust excess-profits taxes expenses fair market value February 28 fiduciary filed foreign corporation foreign country Form gain or loss grantor gross income included in gross income from sources income tax installment insurance companies interest inventory liability ment mineral obligations operating organized paid or accrued paragraph partnership payment period personal exemption preferred stock prescribed prior provided in section purchased purpose receipt refund regulations reorganization resident respect return of income Revenue Act section 113 shareholders shares of stock sold stock or securities surtax net incomes tax imposed tax-free taxable year beginning taxpayer thereof timber tion trade or business transfer trust instrument wash sales
Bagian yang populer
Halaman 10 - gross income' includes gains, profits, and income derived from salaries, wages, or compensation for personal service * * * of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income...
Halaman 162 - 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 396 - States shall be first satisfied ; and the priority hereby established shall extend as well to cases in which a debtor, not having sufficient property to pay all his debts, makes a voluntary assignment thereof, or in which the estate and effects of an absconding, concealed, or absent debtor are attached by process of law, as to cases in which an act of bankruptcy is committed.
Halaman 365 - ... after the allowance of such a claim, the ascertainment of the amount due, and the issuing of a warrant for the payment thereof.
Halaman 391 - Claims, of : (1) Any civil action against the United States for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or any penalty claimed to have been collected without authority or any sum alleged to have been excessive or in any manner wrongfully collected under the internal-revenue laws...
Halaman 399 - Commissioner shall add to the tax 25 per centum of its amount, except that when a return is filed after such time and it is shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such addition shall be made to the tax.
Halaman 201 - If a corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution and cancellation or redemption in whole or in part essentially equivalent to the distribution of a taxable dividend...
Halaman 120 - Secretary or his delegate may distribute, apportion, or allocate gross income, deductions, credits, or allowances between or among such organizations, trades, or businesses, if he determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such organizations, trades, or businesses.
Halaman 370 - partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of -which any business, financial operation, or venture is carried on, and which is not, within the meaning of this Act, a trust or estate or a corporation ; and the term " partner " includes a member in such a syndicate, group, pool, joint venture, or organization.
Halaman 174 - ... it has been established to the satisfaction of the Secretary or his delegate that such exchange is not in pursuance of a plan having as one of its principal purposes the avoidance of Federal income taxes.