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 iii
... each respective chapter is shown in the " Contents . " The classification of the material by chapters follows the arrangement of the corresponding sections of the Act . III Certain important provisions of prior Revenue Acts from 1924 to.
... each respective chapter is shown in the " Contents . " The classification of the material by chapters follows the arrangement of the corresponding sections of the Act . III Certain important provisions of prior Revenue Acts from 1924 to.
Halaman iv
... prior Revenue Acts from 1924 to date , together with important sections of the Revised Statutes re- lating to income tax , will be found in the Appendix , classified and grouped under the proper headings . The material in the Appendix ...
... prior Revenue Acts from 1924 to date , together with important sections of the Revised Statutes re- lating to income tax , will be found in the Appendix , classified and grouped under the proper headings . The material in the Appendix ...
Halaman xv
... prior to January 1 , 1921 _-- 113 ( a ) ( 5 ) -1 . Basis of property acquired by bequest , devise , or inheritance____ 113 ( a ) ( 6 ) —1 . Property acquired upon a tax - free exchange-- - - -- 113 ( a ) ( 7 ) -1 . Property acquired by ...
... prior to January 1 , 1921 _-- 113 ( a ) ( 5 ) -1 . Basis of property acquired by bequest , devise , or inheritance____ 113 ( a ) ( 6 ) —1 . Property acquired upon a tax - free exchange-- - - -- 113 ( a ) ( 7 ) -1 . Property acquired by ...
Halaman xvi
... prior to March 1 , 1913_ 204 115-4 . Distributions other than those out of increase in value of property accrued prior to March 1 , 1913 , or out of earnings or profits .. 205 115-5 . Distributions in liquidation ... . 205 115-6 ...
... prior to March 1 , 1913_ 204 115-4 . Distributions other than those out of increase in value of property accrued prior to March 1 , 1913 , or out of earnings or profits .. 205 115-5 . Distributions in liquidation ... . 205 115-6 ...
Halaman xxiii
... undistributed adjusted net income___ 351-4 . Amounts used or set aside to retire indebtedness in- curred prior to January 1 , 1934___ 362 367- 367 Section 351. Surtax on personal holding companies - Continued Article CONTENTS XXIII.
... undistributed adjusted net income___ 351-4 . Amounts used or set aside to retire indebtedness in- curred prior to January 1 , 1934___ 362 367- 367 Section 351. Surtax on personal holding companies - Continued Article CONTENTS XXIII.
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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.