Codification of Internal Revenue Laws, ... Published Pursuant to Section 1203(c) Revenue Act of 1926. 75-2U.S. Government Printing Office, 1938 - 628 halaman |
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Halaman 3
... CLAIMS AGAINST TRANSFEREES AND FIDUCIARIES Sec . 311. Transferred assets . Sec . 312. Notice of fiduciary relationship . Sec . 313. Cross reference . SUPPLEMENT O - OVERPAYMENTS Sec . 321. Overpayment of installment . Sec . 322. Refunds ...
... CLAIMS AGAINST TRANSFEREES AND FIDUCIARIES Sec . 311. Transferred assets . Sec . 312. Notice of fiduciary relationship . Sec . 313. Cross reference . SUPPLEMENT O - OVERPAYMENTS Sec . 321. Overpayment of installment . Sec . 322. Refunds ...
Halaman 46
... claim is made by a corporation , a dealer in stocks or securities , and with respect to a transaction made in the ordinary course of its business . ( b ) If the amount of stock or securities acquired ( or covered by the contract or ...
... claim is made by a corporation , a dealer in stocks or securities , and with respect to a transaction made in the ordinary course of its business . ( b ) If the amount of stock or securities acquired ( or covered by the contract or ...
Halaman 54
... claiming the benefit of the credits provided in section 25 ( b ) ; nor in the case of a nonresident alien individual if so provided for in regulations prescribed by the Commissioner under section 215 . ( 3 ) INCOME OF OBLIGOR AND ...
... claiming the benefit of the credits provided in section 25 ( b ) ; nor in the case of a nonresident alien individual if so provided for in regulations prescribed by the Commissioner under section 215 . ( 3 ) INCOME OF OBLIGOR AND ...
Halaman 55
... claims and demands of any person for the amount . of any payments made in accordance with the provisions of this section . ( d ) INCOME OF RECIPIENT . - Income upon which any tax is required to be withheld at the source under this ...
... claims and demands of any person for the amount . of any payments made in accordance with the provisions of this section . ( d ) INCOME OF RECIPIENT . - Income upon which any tax is required to be withheld at the source under this ...
Halaman 63
... claims arising under certificates of membership or policies issued upon the assessment plan and not subject to any other use . SEC . 203. NET INCOME OF LIFE INSURANCE COMPANIES . ( a ) GENERAL RULE . - In the case of a life insurance ...
... claims arising under certificates of membership or policies issued upon the assessment plan and not subject to any other use . SEC . 203. NET INCOME OF LIFE INSURANCE COMPANIES . ( a ) GENERAL RULE . - In the case of a life insurance ...
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Istilah dan frasa umum
Administrator affixed agents alcohol allowed amended amount applicable approval assessment authorized Board bonded warehouse brandy centum in addition chapter claim collected collector corporation court CROSS REFERENCE dealer deduction deemed deficiency distilled spirits distillery distraint District of Columbia duties of Commissioner employee excess exempt export filed foreign forfeiture gift taxes gross income imposed by section imprisoned interest internal revenue Internal Revenue Code internal-revenue July 13 July 20 June 26 June 30 liability liquor malt malt liquors manufacturer net estates officer oleomargarine package paid paragraph penalty period powers and duties produced provided in section purpose refund regulations prescribed respect Revenue Act rules and regulations Secretary sell snuff sold special tax stamps Stat Statutes subchapter subsection tax imposed taxable taxpayer therein thereof tion Title tobacco TRANSFER OF DUTIES transfer of powers Treasury trust United white phosphorus wine
Bagian yang populer
Halaman 40 - ... (B) as paid-in surplus or as a contribution to capital, then the basis shall be the same as it would be in the hands of the transferor, increased in the amount of gain or decreased in the amount of loss recognized to the transferor upon such transfer under the law applicable to the year in which the transfer was made.
Halaman 12 - 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 49 - capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
Halaman 60 - ... any person who willfully attempts in any manner to evade or defeat any tax imposed by this chapter or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than five years, or both, together with the costs of prosecution.
Halaman 222 - 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 186 - ... tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than one year, or both, together with the costs of prosecution.
Halaman 281 - Any person who willfully fails to pay, collect, or truthfully account for and pay over, any tax imposed by Titles IV, V, VI, VII, VIII, and IX, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty of the amount of the tax evaded, or not paid, collected or accounted for and paid over, to be assessed and collected in the same manner as taxes are assessed and collected.
Halaman 117 - ... under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death...
Halaman 38 - ... (2) If the corporation receiving such other property or money does not distribute it in pursuance of the plan of reorganization, the gain, if any, to the corporation shall be recognized, but in an amount not in excess of the sum of such money and the fair market value of such other property so received, which is not so distributed.
Halaman 419 - ... whether made upon or shown by the books of the association, company, or corporation, or by any assignment in blank, or by any delivery, or by any paper or agreement or memorandum or other evidence of transfer or sale...