Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936U.S. Government Printing Office, 1936 - 566 halaman |
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Halaman viii
... income from business .. 20 22 ( a ) -6 . State contracts ... 20 22 ( a ) -7 . Gross income of farmers .. 22 ( a ) -8 ... gain or loss___ Section 22 ( f ) . Gross income : Gross income from sources within and without United States__ 43 44 ...
... income from business .. 20 22 ( a ) -6 . State contracts ... 20 22 ( a ) -7 . Gross income of farmers .. 22 ( a ) -8 ... gain or loss___ Section 22 ( f ) . Gross income : Gross income from sources within and without United States__ 43 44 ...
Halaman xv
... GAIN OR LOSS — RECOGNITION , BASIS , DETERMINATION Supplement B - Computation of Net Income ( Supplementary to Subtitle B , Part II ) Section 111. Determination of amount of , and recognition of , gain or loss__ Article 111-1 . Computation ...
... GAIN OR LOSS — RECOGNITION , BASIS , DETERMINATION Supplement B - Computation of Net Income ( Supplementary to Subtitle B , Part II ) Section 111. Determination of amount of , and recognition of , gain or loss__ Article 111-1 . Computation ...
Halaman xvi
... gain or loss : Same - Gain of cor- poration 220 Section 112 ( e ) . Recognition of gain or loss : Loss from exchanges not solely in kind . 220 Article 112 ( e ) -1 . Nonrecognition of loss____ Section 112 ( f ) . Recognition of gain or loss ...
... gain or loss : Same - Gain of cor- poration 220 Section 112 ( e ) . Recognition of gain or loss : Loss from exchanges not solely in kind . 220 Article 112 ( e ) -1 . Nonrecognition of loss____ Section 112 ( f ) . Recognition of gain or loss ...
Halaman xvii
... gain or loss : Basis ( unadjusted ) of property - Continued . Article 113 ( a ) ( 10 ) -1 . Stocks or securities acquired in " wash sales " . 113 ( a ) ( 11 ) –1 . Basis of property acquired during affiliation_ 113 ( a ) ( 12 ) –1 ...
... gain or loss : Basis ( unadjusted ) of property - Continued . Article 113 ( a ) ( 10 ) -1 . Stocks or securities acquired in " wash sales " . 113 ( a ) ( 11 ) –1 . Basis of property acquired during affiliation_ 113 ( a ) ( 12 ) –1 ...
Halaman 18
... gain or profit , or gains or profits and income derived from any source ... gain derived from cap- ital , from labor , or from both combined , provided it be ... loss from the subsequent sale of such property its basis shall be the amount ...
... gain or profit , or gains or profits and income derived from any source ... gain derived from cap- ital , from labor , or from both combined , provided it be ... loss from the subsequent sale of such property its basis shall be the amount ...
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Istilah dan frasa umum
adjusted basis adjusted net income allowed amended amount applicable article 23 assessment assets beneficiary Board bonds business therein capital claim collector Commissioner computed cost December 31 deficiency depletion depreciation determined distraint distribution dividends paid credit domestic corporation earnings or profits estate or trust excess-profits taxes exchange exempt expenses fair market value February 28 fiduciary filed foreign corporation gain or loss grantor gross income imposed by section income from sources income tax insurance companies interest inventory liability liquidation ment mineral nonresident alien individual normal tax office or place paragraph partnership payment percent period person place of business preferred stock prescribed prior provided in section provisions of section purchased purpose received refund regulations reorganization resident respect Revenue Act section 113 shareholders specific stock or securities surtax net incomes tax imposed taxpayer thereof tion trade or business transfer trust instrument United
Bagian yang populer
Halaman 20 - 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 derived...
Halaman 195 - Corporations organized for the exclusive purpose of holding title to property, collecting income therefrom, and turning over the entire amount thereof, less expenses, to an organization which itself is exempt from the tax imposed by this title...
Halaman 485 - ... any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law...
Halaman 256 - ... (3) PERCENTAGE DEPLETION FOR OIL AND GAS WELLS. — In the case of oil and gas wells the allowance for depletion under section 23 (m) shall be 27% per centum of the gross income from the property during the taxable year, excluding from such gross income an amount equal to any rents or royalties paid or incurred by the taxpayer in respect of the property.
Halaman 180 - ... (2) In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.
Halaman 206 - Amount realized. — The amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair market value of the property (other than money) received.
Halaman 156 - 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 172 - Maryland. (2) CORPORATIONS. — Returns of corporations shall be made to the collector of the district in which is located the principal place of business or principal office or agency of the corporation, or, if it has no principal place of business or principal office or agency in the United States, then to the collector at Baltimore, Maryland.
Halaman 186 - Fraternal beneficiary societies, orders, or associations, (A) operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system...
Halaman 462 - 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.