The Code of Federal Regulations of the United States of America Having General Applicability and Legal Effect in Force June 1, 1938: 1st Ed., Published by the Division of the Federal Register, the National Archives, Pursuant to Section 11 of the Federal Register Act as Amended June 19, 1937U.S. Government Printing Office, 1939 |
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Halaman 9
... relating to the capital stock tax under section 105 of the Revenue Act of 1935 , Bureau of Internal Revenue . May 6 , 1936 . Regulations 69 relating to the income tax under the Revenue Act of 1926 , Bureau of Internal Revenue . Aug. 28 ...
... relating to the capital stock tax under section 105 of the Revenue Act of 1935 , Bureau of Internal Revenue . May 6 , 1936 . Regulations 69 relating to the income tax under the Revenue Act of 1926 , Bureau of Internal Revenue . Aug. 28 ...
Halaman 16
... relating to computation of extent to which burden of Federal excise tax was shifted . ) ( 2 ) If the taxpayer during any part of any of the said 6 taxable years was not in business , or if his records for any part of said 6 taxable ...
... relating to computation of extent to which burden of Federal excise tax was shifted . ) ( 2 ) If the taxpayer during any part of any of the said 6 taxable years was not in business , or if his records for any part of said 6 taxable ...
Halaman 18
... relating to taxes on certain agricultural commodities . Bankhead Cotton Act ( 48 Stat . 598 ; 7 U.S.C. Chapter 27 ) , as amended , relating to tax on ginning of cotton . Kerr Tobacco Act ( 48 Stat . 1275 ; 7 U.S.C. 751-766 ) , as ...
... relating to taxes on certain agricultural commodities . Bankhead Cotton Act ( 48 Stat . 598 ; 7 U.S.C. Chapter 27 ) , as amended , relating to tax on ginning of cotton . Kerr Tobacco Act ( 48 Stat . 1275 ; 7 U.S.C. 751-766 ) , as ...
Halaman 20
... relating to persons required to file returns . ) * † 2.6 Computation of net income subject to tax - General . The computation of the net income subject to the tax imposed by title III of the Act involves the ascertainment ( 1 ) of the ...
... relating to persons required to file returns . ) * † 2.6 Computation of net income subject to tax - General . The computation of the net income subject to the tax imposed by title III of the Act involves the ascertainment ( 1 ) of the ...
Halaman 22
... relating to exclusions from net income . ) ( 2 ) From the gross income computed as provided in ( a ) ( 1 ) , there shall be deducted that portion of the deductions allowable under sec- tion 23 of the Revenue Act applicable for the ...
... relating to exclusions from net income . ) ( 2 ) From the gross income computed as provided in ( a ) ( 1 ) , there shall be deducted that portion of the deductions allowable under sec- tion 23 of the Revenue Act applicable for the ...
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adjusted net income affiliated group allowed amount applicable assessment basis beneficiary bonds capital centum in addition citizen claim collector Commissioner computed cost decedent decedent's death December 31 deficiency depletion depreciation determined distraint distribution earnings or profits enactment estate or trust estate tax exchange executor exemption expenses fair market value February 28 Federal excise tax fiduciary filed foreign corporation foreign personal holding gain or loss gift tax grantor gross estate gross income imposed by section included income from sources income tax insurance companies interest liability ment net estates nonresident alien individual paragraph partnership payment percent personal holding company prescribed prior provided in section provisions of section purpose received refund regulations resident respect Revenue Act section 112 share shareholders source citations Stat statutory and source stock or securities subdivision tax imposed taxpayer thereof tion trade or business transfer trust instrument United
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Halaman 80 - 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 253 - 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 192 - 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 363 - person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
Halaman 104 - All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered; traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business; and rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business,...
Halaman 156 - Premiums paid on any life insurance policy covering the life of any officer or employee, or of any person financially interested in any trade or business carried on by the taxpayer, when the taxpayer is directly or indirectly a beneficiary under such policy...
Halaman 297 - 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 283 - reorganization" means (A) a merger or consolidation (Including the acquisition by one corporation of at least a majority of the voting stock and at least a majority of the total number of shares of all other classes of stock of another corporation, or substantially all the properties of another corporation...
Halaman 117 - Debts ascertained to be worthless and charged off within the taxable year (or, in the discretion of the Commissioner, a reasonable addition to a reserve for bad debts) ; and when satisfied that a debt is recoverable only in part, the Commissioner may allow such debt, in an amount not in excess of the part charged off within the taxable year, as a deduction.
Halaman 235 - 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...