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accepted action additional agreed agreement allowed amount appeal applied approved assessment authority balance bands basis buildings certificate Chippewa claim claim for refund club collection collector Commissioner Company completed consideration contention contract corporation cost court December decided decision deduction defendant deficiency delivered Department determined effect entered entitled expenses fact February filed findings follows further Government held included income Indians interest Internal Revenue inventory issued January Judge July June Kansas lands lease letter liability limitation Manufacturing March material ment necessary November October officer Opinion overassessment overpayment paid parties partnership payment period petition plaintiff prior profits purchased question reason received recover Red Lake reference refund rejected Reporter's Statement Reservation respect Revenue Act Secretary shares shown specifications Stat statute suit taxpayer thereof tion treaty tribe United
Halaman 844 - 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 652 - To the extent of the amount receivable by the executor as insurance under policies taken out by the decedent upon his own life; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries as insurance under policies taken out by the decedent upon his own life.
Halaman 845 - As used in this section the term "initial payments" means the payments received in cash or property other than evidences of indebtedness of the purchaser during the taxable period in which the sale or other disposition is made.
Halaman 147 - 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...
Halaman 435 - There is hereby further authorized to be appropriated the sum of $16,000,000, or so much thereof as may be necessary, out of any money in the Treasury...
Halaman 377 - The committee shall meet from time to time at the call of the Board, and members thereof shall be paid transportation expenses and not to exceed $100 per diem.
Halaman 641 - No person shall file or prosecute in the Court of Claims, or in the Supreme Court on appeal therefrom, any claim for or in respect to which he or any assignee of his has pending in any other court any suit or process against any person who, at the time when the cause of action alleged in such suit or process arose, was, in respect thereto, acting or professing to act, mediately or immediately, under the authority of the United States.
Halaman 675 - Where no open market exists or where quotations are nominal, due to stagnant market conditions, the taxpayer must use such evidence of a fair market price at the date or dates nearest the inventory as may be available, such as specific purchases or sales by the taxpayer or others in reasonable volume and made in good faith, or compensation paid for cancellation of contracts for purchase commitments.