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 7
... tion of such excess . ( c ) Tax on personal holding companies . For surtax on personal holding companies , see section 351 . ( d ) Avoidance of surtaxes by incorporation . For surtax on corpora- tions which accumulate surplus to avoid ...
... tion of such excess . ( c ) Tax on personal holding companies . For surtax on personal holding companies , see section 351 . ( d ) Avoidance of surtaxes by incorporation . For surtax on corpora- tions which accumulate surplus to avoid ...
Halaman 9
... tion 231 ) , ( 5 ) domestic corporations entitled to the benefits of section 251 by reason of deriving a large portion of their gross income from sources within a possession of the United States , and ( 6 ) China Trade Act corporations ...
... tion 231 ) , ( 5 ) domestic corporations entitled to the benefits of section 251 by reason of deriving a large portion of their gross income from sources within a possession of the United States , and ( 6 ) China Trade Act corporations ...
Halaman 15
... tion which has an adjusted net income of less than $ 50,000 . This specific credit is an amount equal to the excess of $ 5,000 or the total undistributed net income , whichever is less , over 10 percent of the adjusted net income and is ...
... tion which has an adjusted net income of less than $ 50,000 . This specific credit is an amount equal to the excess of $ 5,000 or the total undistributed net income , whichever is less , over 10 percent of the adjusted net income and is ...
Halaman 32
... tion of each installment . As soon as the aggregate of the amounts received and excluded from gross income under the methods of com- putation provided for in this article equals the amount of the pro- ceeds payable upon the death of the ...
... tion of each installment . As soon as the aggregate of the amounts received and excluded from gross income under the methods of com- putation provided for in this article equals the amount of the pro- ceeds payable upon the death of the ...
Halaman 42
... tion , with an established place of business , regularly engaged in the purchase of securities and their resale to customers ; that is , one who as a merchant buys securities and sells them to customers with a view to the gains and ...
... tion , with an established place of business , regularly engaged in the purchase of securities and their resale to customers ; that is , one who as a merchant buys securities and sells them to customers with a view to the gains and ...
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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.