Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934U.S. Government Printing Office, 1935 - 466페이지 |
도서 본문에서
100개의 결과 중 1 - 5개
x 페이지
... Basis for deprecia- tion and depletion ... Article 23 ( m ) -1 . Depletion of mines , oil and gas wells , other natural deposits , and timber ; depreciation of improve- ments ... 23 ( m ) -2 . Computation of depletion of mines , oil and ...
... Basis for deprecia- tion and depletion ... Article 23 ( m ) -1 . Depletion of mines , oil and gas wells , other natural deposits , and timber ; depreciation of improve- ments ... 23 ( m ) -2 . Computation of depletion of mines , oil and ...
xv 페이지
... basis for determining gain or loss : Basis ( unadjusted ) of property- Article 113 ( a ) -1 . Scope of basis for determining gain or loss . – 113 ( a ) ( 2 ) —1 . Property transmitted by gift after December 31 , 113 ( a ) ( 3 ) –1 ...
... basis for determining gain or loss : Basis ( unadjusted ) of property- Article 113 ( a ) -1 . Scope of basis for determining gain or loss . – 113 ( a ) ( 2 ) —1 . Property transmitted by gift after December 31 , 113 ( a ) ( 3 ) –1 ...
xvi 페이지
... Basis for depreciation and depletion___ Article 114-1 . Basis for allowance of depreciation and depletion __ - __ CHAPTER XV DISTRIBUTIONS BY CORPORATIONS DIVIDENDS Section 115. Distributions by corporations .. Article 115-1 . Dividends ...
... Basis for depreciation and depletion___ Article 114-1 . Basis for allowance of depreciation and depletion __ - __ CHAPTER XV DISTRIBUTIONS BY CORPORATIONS DIVIDENDS Section 115. Distributions by corporations .. Article 115-1 . Dividends ...
14 페이지
... basis of the stock will constitute gain . In the case of stock in respect of which any stock dividend was paid , the basis for determining gain or loss from a sale of a share of such stock shall be ascertained in accordance with the ...
... basis of the stock will constitute gain . In the case of stock in respect of which any stock dividend was paid , the basis for determining gain or loss from a sale of a share of such stock shall be ascertained in accordance with the ...
15 페이지
... basis for determining gain or loss from the sale of a right on one hand or a share of stock on the other will be the quotient of the cost or other basis assigned to the rights or the stock , divided , as the case may be , by the number ...
... basis for determining gain or loss from the sale of a right on one hand or a share of stock on the other will be the quotient of the cost or other basis assigned to the rights or the stock , divided , as the case may be , by the number ...
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자주 나오는 단어 및 구문
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
인기 인용구
10 페이지 - 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 페이지 - 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 페이지 - 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 페이지 - ... after the allowance of such a claim, the ascertainment of the amount due, and the issuing of a warrant for the payment thereof.
391 페이지 - 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 페이지 - 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 페이지 - 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 페이지 - 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 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 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 페이지 - ... 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.