Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934U.S. Government Printing Office, 1935 - 466ÆäÀÌÁö |
µµ¼ º»¹®¿¡¼
52°³ÀÇ °á°ú Áß 1 - 5°³
xii ÆäÀÌÁö
... Installment basis___ Article 44-1 . Sale of personal property on installment plan __- 44-2 . Sale of real property involving deferred payments . 44-3 . Sale of real property on installment plan ...... - 44-4 . Deferred - payment sale of ...
... Installment basis___ Article 44-1 . Sale of personal property on installment plan __- 44-2 . Sale of real property involving deferred payments . 44-3 . Sale of real property on installment plan ...... - 44-4 . Deferred - payment sale of ...
xiii ÆäÀÌÁö
... installment thereof ... 138 56-3 . When fractional part of cent may be disregarded___ 56-4 . Receipts for tax payments__ 139 139 Section 57. Examination of return and determination of tax .. Article 57-1 . Examination of return and ...
... installment thereof ... 138 56-3 . When fractional part of cent may be disregarded___ 56-4 . Receipts for tax payments__ 139 139 Section 57. Examination of return and determination of tax .. Article 57-1 . Examination of return and ...
xxiii ÆäÀÌÁö
... installment__ 355 Section 322. Refunds and credits__ 355 Article 322-1 . Authority for abatement , credit , and refund of tax_ 356 322-2 . Credit and refund adjustments - 356 322-3 . Claims for refund by taxpayers__ 356 322-4 . Claim ...
... installment__ 355 Section 322. Refunds and credits__ 355 Article 322-1 . Authority for abatement , credit , and refund of tax_ 356 322-2 . Credit and refund adjustments - 356 322-3 . Claims for refund by taxpayers__ 356 322-4 . Claim ...
22 ÆäÀÌÁö
... installments , only the amount paid solely by reason of the death of the insured is exempted . The amount exempted is the amount payable had the insured or the beneficiary not elected to exercise an option to receive the proceeds of the ...
... installments , only the amount paid solely by reason of the death of the insured is exempted . The amount exempted is the amount payable had the insured or the beneficiary not elected to exercise an option to receive the proceeds of the ...
23 ÆäÀÌÁö
... installments during the life of the bene- ficiary . — If the proceeds are payable in installments during the life of the beneficiary the amount of each installment that is to be in- cluded in gross income will be determined as in ...
... installments during the life of the bene- ficiary . — If the proceeds are payable in installments during the life of the beneficiary the amount of each installment that is to be in- cluded in gross income will be determined as in ...
¸ñÂ÷
50 | |
56 | |
83 | |
99 | |
105 | |
115 | |
122 | |
128 | |
134 | |
140 | |
141 | |
159 | |
167 | |
169 | |
176 | |
202 | |
210 | |
219 | |
297 | |
298 | |
310 | |
316 | |
320 | |
327 | |
330 | |
333 | |
341 | |
346 | |
352 | |
360 | |
361 | |
369 | |
372 | |
379 | |
392 | |
415 | |
ÀÚÁÖ ³ª¿À´Â ´Ü¾î ¹× ±¸¹®
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
Àαâ Àο뱸
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.