Prentice-Hall ... Federal Tax Service Cumulative, Volume 1,Halaman 1Prentice-Hall, Incorporated, 1936 |
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Halaman 1-42
... held for not more than 1 year ; 80 per centum if the capital asset has been held for more than 1 year but not for more than 2 years ; 60 per centum if the capital asset has been held for more than 2 years but not for more than 5 years ...
... held for not more than 1 year ; 80 per centum if the capital asset has been held for more than 1 year but not for more than 2 years ; 60 per centum if the capital asset has been held for more than 2 years but not for more than 5 years ...
Halaman 147
... held for more than 2 years . See ¶ 50,601 et seq . Under the 1936 and 1934 Acts , a certain percentage of the capital gain or loss is taken into account , depending upon the length of time the asset was held . See ¶4901 et seq ...
... held for more than 2 years . See ¶ 50,601 et seq . Under the 1936 and 1934 Acts , a certain percentage of the capital gain or loss is taken into account , depending upon the length of time the asset was held . See ¶4901 et seq ...
Halaman 360
... held for more than ten years . It is held that for the purpose of deter- mining the percentage of the loss to be taken into account under section 117 ( a ) of the Revenue Act of 1934 in computing the net income of the taxpayer the ...
... held for more than ten years . It is held that for the purpose of deter- mining the percentage of the loss to be taken into account under section 117 ( a ) of the Revenue Act of 1934 in computing the net income of the taxpayer the ...
Isi
TABLE OF CONTENTS Title IIncome Tax SUBTITLE AINTRODUCTORY PROVISIONS Sec 1 Application of title Sec 2 Cross references Sec 3 Cl... | 1-7 |
Normal tax on corporations | 1-9 |
Surtax on undistributed profits | 1-10 |
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Prentice-Hall ... Federal Tax Service Cumulative, Volume 3,Halaman 25001-53714 Tampilan cuplikan - 1984 |
Istilah dan frasa umum
acquired addition adjusted allowed amended amount Appeals applicable assessment assets authorized bank basis Board of Tax bonds capital centum certificates Circuit claim collected Commissioner computing considered contract corporation cost Court death decision deduction deficiency determined distribution dividends effect employees entitled excess exchange exemption existing expenses fact Federal filed foreign fund gain Government gross income held included income tax individual interest issued liability limitation liquidation loss meaning net income operation paid paragraph payment period personal holding company petition petitioner plaintiff prescribed prior profits purchase question reason received refund regulations relating reported respect result Revenue Act rule securities Service shareholders shares sold sources statute surtax Tax Appeals tax imposed taxable taxpayer term thereof tion transaction transfer trust United