Prentice-Hall ... Federal Tax Service Cumulative, Volume 1,Halaman 1Prentice-Hall, Incorporated, 1936 |
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Halaman 1-56
... Trust.— ( 1 ) For the purpose of the normal tax and the surtax1 an estate or trust shall be allowed the same personal exemption as is allowed to a single person under section 25 ( b ) ( 1 ) , 2 except that no exemption shall be allowed a ...
... Trust.— ( 1 ) For the purpose of the normal tax and the surtax1 an estate or trust shall be allowed the same personal exemption as is allowed to a single person under section 25 ( b ) ( 1 ) , 2 except that no exemption shall be allowed a ...
Halaman 379
... trust the grantor divests himself of the substantial incidents and attributes of ownership in the corpus of the trust and the only interest in the income reserved to him is that it shall be paid to him if he survives the beneficiaries ...
... trust the grantor divests himself of the substantial incidents and attributes of ownership in the corpus of the trust and the only interest in the income reserved to him is that it shall be paid to him if he survives the beneficiaries ...
Halaman 418
... trusts , but to provide a medium for the conduct of a business and sharing its gains . Thus a trust may be created as a convenient method by which persons become associated for dealings in real estate , the development of tracts of land ...
... trusts , but to provide a medium for the conduct of a business and sharing its gains . Thus a trust may be created as a convenient method by which persons become associated for dealings in real estate , the development of tracts of land ...
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