United States Statutes at Large, 53권,파트 1U.S. Government Printing Office, 1939 |
도서 본문에서
100개의 결과 중 1 - 5개
10 페이지
... paragraph ( 1 ) or this paragraph ; ( 3 ) GIFTS , BEQUESTS , AND DEVISES . The value of property acquired by gift , bequest , devise , or inheritance ( but the income from such property shall be included in gross income ) ; ( 4 ) TAX ...
... paragraph ( 1 ) or this paragraph ; ( 3 ) GIFTS , BEQUESTS , AND DEVISES . The value of property acquired by gift , bequest , devise , or inheritance ( but the income from such property shall be included in gross income ) ; ( 4 ) TAX ...
11 페이지
... paragraph ( 2 ) if his principal business is ( A ) Smelting non - ferrous ores or concentrates , or refining non- ferrous metals , or both ; or ( B ) Producing brass , copper products , or brass products , or any one or more of them ...
... paragraph ( 2 ) if his principal business is ( A ) Smelting non - ferrous ores or concentrates , or refining non- ferrous metals , or both ; or ( B ) Producing brass , copper products , or brass products , or any one or more of them ...
12 페이지
... paragraph ( 1 ) to a corporation for any con- tribution or gift which would be allowable as a deduction under subsection ( q ) were it not for the 5 per centum limitation therein contained and for the requirement therein that payment ...
... paragraph ( 1 ) to a corporation for any con- tribution or gift which would be allowable as a deduction under subsection ( q ) were it not for the 5 per centum limitation therein contained and for the requirement therein that payment ...
13 페이지
... paragraph ( 3 ) of this subsection ) become worthless during the taxable year and are capital assets , the loss ... paragraph shall not apply in the case of a taxpayer , other than a bank , as defined in section 104 , with respect to a ...
... paragraph ( 3 ) of this subsection ) become worthless during the taxable year and are capital assets , the loss ... paragraph shall not apply in the case of a taxpayer , other than a bank , as defined in section 104 , with respect to a ...
15 페이지
... paragraphs ( 1 ) and ( 2 ) of this subsection shall be subject to the qualification that the deduction under either paragraph shall be allowable only with respect to a taxable year ( whether the year of the transfer or payment or a ...
... paragraphs ( 1 ) and ( 2 ) of this subsection shall be subject to the qualification that the deduction under either paragraph shall be allowable only with respect to a taxable year ( whether the year of the transfer or payment or a ...
목차
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기타 출판본 - 모두 보기
자주 나오는 단어 및 구문
affixed agents alcohol allowed amended amount applicable approval assessment bankruptcy Board bonded warehouse brandy centum in addition chapter claim collected collector computed corporation court creditors CROSS REFERENCE dealer debtor debtor in possession deduction deficiency distilled spirits distillery distraint distribution District of Columbia dividends duties of Commissioner employee excess exempt export filed foreign forfeiture gift taxes gross income interest internal revenue July 13 July 20 June 26 liability liquor malt liquors manufacturer net estates notice officer oleomargarine package paid paragraph penalties period personal holding company petition powers and duties proceeding produced provided in section purposes received refund regulations prescribed respect Revenue Act Secretary shareholder sold special tax stamps Stat stock or securities subchapter subsection surtax net incomes tax imposed taxable taxpayer therein thereof tion Title tobacco TRANSFER OF DUTIES Treasury trust United white phosphorus wine
인기 인용구
12 페이지 - ... rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity.
469 페이지 - 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 title, a trust or estate or a corporation ; and the term "partner" includes a member in such a syndicate, group, pool, joint venture, or organization.
50 페이지 - 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...
193 페이지 - 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.
185 페이지 - Compensation shall not be denied in such State to any otherwise eligible individual for refusing to accept new work under any of the following conditions: (A) If the position offered is vacant due directly to a strike, lockout, or other labor dispute; (B) if the wages, hours, or other conditions of the work offered are substantially less favorable to the individual than those prevailing for similar work in the locality...
14 페이지 - In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute owner of the property and shall be allowed to the life tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance with the pertinent provisions of the instrument creating the trust, or, in the absence of such provisions, on the basis of the trust income...
100 페이지 - 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, then the gain, if any, to the recipient 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.
46 페이지 - The allowance for depletion under section 23 (m) shall be, in the case of coal mines, 5 per centum, in the case of metal mines, 15 per centum, and, in the case of sulphur mines or deposits, 23 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.
30 페이지 - ... or to permit 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...
16 페이지 - 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...