Comparison of the Revenue Acts of 1934 and 1936U.S. Government Printing Office, 1936 - 290 halaman |
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Halaman 42
... ending during such calendar year , upon the basis of which the net income is computed under this Part . " Taxable year " includes , in the case of a return made for a fractional part of a year under the provisions of this title or under ...
... ending during such calendar year , upon the basis of which the net income is computed under this Part . " Taxable year " includes , in the case of a return made for a fractional part of a year under the provisions of this title or under ...
Halaman 89
... ending 30 days after such date , the taxpayer has acquired ( by purchase or by an exchange upon which the entire amount of gain or loss was recognized by law ) , or has entered into a contract or option so to acquire , sub- stantially ...
... ending 30 days after such date , the taxpayer has acquired ( by purchase or by an exchange upon which the entire amount of gain or loss was recognized by law ) , or has entered into a contract or option so to acquire , sub- stantially ...
Halaman 91
... ending with the close of the taxable year of such payor preceding the payment of such interest , or for such part of such period as may be applicable , or ( C ) income derived by a foreign central bank of issue from bankers ...
... ending with the close of the taxable year of such payor preceding the payment of such interest , or for such part of such period as may be applicable , or ( C ) income derived by a foreign central bank of issue from bankers ...
Halaman 107
... ending with the close of its taxable year preceding the declaration of such dividends ( or for such part of such period as the corporation has been in exist- ence ) was derived from sources within the United States as determined under ...
... ending with the close of its taxable year preceding the declaration of such dividends ( or for such part of such period as the corporation has been in exist- ence ) was derived from sources within the United States as determined under ...
Halaman 109
... ending on any other date than December 31 , at the rate of 133 per centum ( and , in the ease of payments of dividends with respect to which withholding is required , may authorize such pay ments to be made without withholding ) until ...
... ending on any other date than December 31 , at the rate of 133 per centum ( and , in the ease of payments of dividends with respect to which withholding is required , may authorize such pay ments to be made without withholding ) until ...
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Istilah dan frasa umum
adjusted net income Agricultural Adjustment Act allowed amended amount apply approved August 30 basis Board centum in addition claim claimant collected collector Commissioner computed court credit or refund decedent December 31 deduction deficiency determined distraint distribution District of Columbia enactment estates in excess excess-profits taxes exempt Federal excise tax fiduciary filed foreign corporation gifts in excess gross estate gross income imposed by section income from sources incomes in excess interest June 30 ment net estates net gifts nonresident alien normal tax NOTE.-Section overpayment paragraph payment period person petition place of business prior processing tax producer provided in section provisions of law purposes read as follows received regulations prescribed respect Revenue Act Secretary section 23 section 601 shareholder stock or securities subdivision subsection surtax net incomes tax imposed taxable years beginning taxpayer thereof tion trade or business Treasury trust United
Bagian yang populer
Halaman 67 - ... a transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change in identity, form, or place of organization, however effected. (2) The term "a party to a reorganization...
Halaman 38 - 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 65 - If an exchange would be within the provisions of subsection (b), (1), (2), (3), or (5) of this section if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or money...
Halaman 106 - ... (b) Nonresident aliens. — All persons, in whatever capacity acting, including lessees or mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the United States, having the control, receipt, custody, disposal, or payment of interest (except interest on deposits with persons carrying on the banking business paid to persons not engaged in business in the United States and not having an office or place of business (therein...
Halaman 22 - Interest. — All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the interest upon which is wholly exempt from taxation under this title.
Halaman 37 - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
Halaman 289 - 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 title, 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 79 - IN LIQUIDATION. — Amounts distributed in complete liquidation of a corporation shall be treated as in full payment in exchange for the stock, and amounts distributed in partial liquidation of a corporation shall be treated as in part or full payment in exchange for the stock.
Halaman 92 - States, there shall be deducted (for the purpose of computing the net income therefrom) the expenses, losses, and other deductions properly apportioned or allocated thereto and a ratable part of other expenses, losses, or other deductions which cannot definitely be allocated to some item or class of gross income.
Halaman 24 - A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business, including a reasonable allowance for obsolescence.