Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934U.S. Government Printing Office, 1935 - 466ÆäÀÌÁö |
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... trusts or partnerships – – 22 ( b ) ( 4 ) -6 . Interest upon United States obligations in the case of nonresident aliens and certain foreign organiza- tions___ Section 22 ( c ) . Gross income : Inventories ... . Article 22 ( c ) -1 ...
... trusts or partnerships – – 22 ( b ) ( 4 ) -6 . Interest upon United States obligations in the case of nonresident aliens and certain foreign organiza- tions___ Section 22 ( c ) . Gross income : Inventories ... . Article 22 ( c ) -1 ...
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... trusts . Article 23 ( q ) -1 . Payments to employees ' pension trusts --- 90 91 93 94 94 95 Section 24. Items not deductible___ Article 24-1 . Personal and family expenses-- 24-2 . Capital expenditures_ 24-3 . Premiums on business ...
... trusts . Article 23 ( q ) -1 . Payments to employees ' pension trusts --- 90 91 93 94 94 95 Section 24. Items not deductible___ Article 24-1 . Personal and family expenses-- 24-2 . Capital expenditures_ 24-3 . Premiums on business ...
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... trust after December 31 , 1920 _--- 113 ( a ) ( 4 ) –1 . Gift or transfer in trust prior to January 1 , 1921 _-- 113 ( a ) ( 5 ) -1 . Basis of property acquired by bequest , devise , or inheritance__ 113 ( a ) ( 6 ) -1 . Property ...
... trust after December 31 , 1920 _--- 113 ( a ) ( 4 ) –1 . Gift or transfer in trust prior to January 1 , 1921 _-- 113 ( a ) ( 5 ) -1 . Basis of property acquired by bequest , devise , or inheritance__ 113 ( a ) ( 6 ) -1 . Property ...
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... trusts 255 142-4 . Return by receiver__ 255 142-5 . Return for nonresident alien beneficiary___ 255 142-6 . Time for filing return upon death , or termination of trust____ 256 Section 143. Withholding of tax at source . 256 Article 143 ...
... trusts 255 142-4 . Return by receiver__ 255 142-5 . Return for nonresident alien beneficiary___ 255 142-6 . Time for filing return upon death , or termination of trust____ 256 Section 143. Withholding of tax at source . 256 Article 143 ...
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... trust , or beneficiary- 283 Section 164. Different taxable years ...... . 284 Section 165. Employees ' trusts .. 284 Section 166. Revocable trusts_ 284 Article 166-1 . Trusts in the corpus of which the grantor retains an interest ...
... trust , or beneficiary- 283 Section 164. Different taxable years ...... . 284 Section 165. Employees ' trusts .. 284 Section 166. Revocable trusts_ 284 Article 166-1 . Trusts in the corpus of which the grantor retains an interest ...
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adjusted basis allocated allowed amended applicable article 23 assessment beneficiary Board bonds cent certificates claim collected collector Commissioner cost December 31 deductible from gross deficiency depletion deposit depreciation determined distraint distribution dividends domestic corporation employees entitled estate or trust excess-profits taxes exempt from tax expenses expiration fair market value February 28 fiduciary filed foreign corporation foreign country gain or loss grantor gross income imposed by section included in gross income from sources income tax installment insurance companies interest Internal Revenue inventory liability ment mineral nonresident alien individual notice and demand obligations operating organized paragraph partnership payment personal exemption preferred stock prescribed prior provided in section purchase purpose receipt regulations reorganization resident respect return of income Revenue Act section 113 shareholders stock or securities surtax net incomes tax imposed taxpayer thereof timber tion trade or business transfer trust instrument withholding
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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.