Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934U.S. Government Printing Office, 1935 - 466ÆäÀÌÁö |
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... fact that ordinarily it is to be computed in accordance with the method of accounting regularly employed in keeping ( 9 ) CHAPTER III GROSS INCOME-NET INCOME Part II-Computation of Net Income Net income_ Article 21-1 Meaning of net income.
... fact that ordinarily it is to be computed in accordance with the method of accounting regularly employed in keeping ( 9 ) CHAPTER III GROSS INCOME-NET INCOME Part II-Computation of Net Income Net income_ Article 21-1 Meaning of net income.
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United States. Bureau of Internal Revenue, United States. Internal Revenue Service. accordance with the method of accounting regularly employed in keeping the books of the taxpayer . ( See section 41. ) The net income of corporations is ...
United States. Bureau of Internal Revenue, United States. Internal Revenue Service. accordance with the method of accounting regularly employed in keeping the books of the taxpayer . ( See section 41. ) The net income of corporations is ...
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... accordance with the method authorized and adopted for the purpose . Also live stock acquired , for draft , breed- ing , or dairy purposes and not for sale , may be included in the inven- tory , instead of being treated as capital assets ...
... accordance with the method authorized and adopted for the purpose . Also live stock acquired , for draft , breed- ing , or dairy purposes and not for sale , may be included in the inven- tory , instead of being treated as capital assets ...
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... accordance with the principles laid down in article 113 ( a ) ( 12 ) -1 . If common stock is received as a bonus with the pur- chase of preferred stock or bonds , the total purchase price shall be fairly apportioned between such common ...
... accordance with the principles laid down in article 113 ( a ) ( 12 ) -1 . If common stock is received as a bonus with the pur- chase of preferred stock or bonds , the total purchase price shall be fairly apportioned between such common ...
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... accordance with the principles laid down in article 113 ( a ) ( 12 ) −1 . The taxpayer may at his option include the entire proceeds from the sale of stock rights in gross income , in which case the basis for determining gain or loss ...
... accordance with the principles laid down in article 113 ( a ) ( 12 ) −1 . The taxpayer may at his option include the entire proceeds from the sale of stock rights in gross income , in which case the basis for determining gain or loss ...
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adjusted basis allocated allowed apply article 23 assessment beneficiary bonds cent certificates claim collector Commissioner common carrier computing net income cost decedent December 31 deductible from gross depletion deposit depreciation disposition distribution dividends domestic corporation earnings or profits employees estate or trust excess-profits taxes expenses fair market value February 28 fiduciary filed foreign corporation foreign country Form gain or loss grantor gross income included in gross income from sources income tax installment insurance companies interest inventory liability ment mineral obligations operating organized paid or accrued paragraph partnership payment period personal exemption preferred stock prescribed prior provided in section purchased purpose receipt refund regulations reorganization resident respect return of income Revenue Act section 113 shareholders shares of stock sold stock or securities surtax net incomes tax imposed tax-free taxable year beginning taxpayer thereof timber tion trade or business transfer trust instrument wash sales
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10 ÆäÀÌÁö - 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...
162 ÆäÀÌÁö - No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock or securities in such corporation, and immediately after the exchange such person or persons are in control of the corporation...
396 ÆäÀÌÁö - States shall be first satisfied ; and the priority hereby established shall extend as well to cases in which a debtor, not having sufficient property to pay all his debts, makes a voluntary assignment thereof, or in which the estate and effects of an absconding, concealed, or absent debtor are attached by process of law, as to cases in which an act of bankruptcy is committed.
365 ÆäÀÌÁö - ... after the allowance of such a claim, the ascertainment of the amount due, and the issuing of a warrant for the payment thereof.
391 ÆäÀÌÁö - Claims, of : (1) Any civil action against the United States for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or any penalty claimed to have been collected without authority or any sum alleged to have been excessive or in any manner wrongfully collected under the internal-revenue laws...
399 ÆäÀÌÁö - Commissioner shall add to the tax 25 per centum of its amount, except that when a return is filed after such time and it is shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such addition shall be made to the tax.
201 ÆäÀÌÁö - If a corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution and cancellation or redemption in whole or in part essentially equivalent to the distribution of a taxable dividend...
120 ÆäÀÌÁö - 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.
370 ÆäÀÌÁö - 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.
174 ÆäÀÌÁö - ... it has been established to the satisfaction of the Secretary or his delegate that such exchange is not in pursuance of a plan having as one of its principal purposes the avoidance of Federal income taxes.