Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936U.S. Government Printing Office, 1936 - 566페이지 |
도서 본문에서
100개의 결과 중 1 - 5개
25 페이지
... taxpayer may at his option include the entire proceeds from the sale of nontaxable stock rights in gross income , in which case the basis for determining gain or loss from the subsequent sale of the stock in respect of which the rights ...
... taxpayer may at his option include the entire proceeds from the sale of nontaxable stock rights in gross income , in which case the basis for determining gain or loss from the subsequent sale of the stock in respect of which the rights ...
27 페이지
... taxpayer by virtue of the discharge of his indebtedness as the result of an adjudication in bankruptcy , or by virtue of a composition agree- ment among his creditors , if immediately thereafter the taxpayer's liabilities exceed the ...
... taxpayer by virtue of the discharge of his indebtedness as the result of an adjudication in bankruptcy , or by virtue of a composition agree- ment among his creditors , if immediately thereafter the taxpayer's liabilities exceed the ...
38 페이지
... taxpayer , inventories shall be taken by such taxpayer upon such basis as the Commissioner , with the approval of the Secre- tary , may prescribe as conforming as nearly as may be to the best accounting practice in the trade or business ...
... taxpayer , inventories shall be taken by such taxpayer upon such basis as the Commissioner , with the approval of the Secre- tary , may prescribe as conforming as nearly as may be to the best accounting practice in the trade or business ...
40 페이지
... taxpayer maintains book inventories in accord- ance with a sound accounting system in which the respective inven ... taxpayer . The inventories of taxpayers on whatever basis taken will be subject to investigation by the Com- missioner ...
... taxpayer maintains book inventories in accord- ance with a sound accounting system in which the respective inven ... taxpayer . The inventories of taxpayers on whatever basis taken will be subject to investigation by the Com- missioner ...
41 페이지
... taxpayer since the beginning of the taxable year , ( a ) the cost of raw materials and supplies entering into or consumed in connection with the product , ( b ) expenditures for direct labor , ( c ) indirect expenses incident to and ...
... taxpayer since the beginning of the taxable year , ( a ) the cost of raw materials and supplies entering into or consumed in connection with the product , ( b ) expenditures for direct labor , ( c ) indirect expenses incident to and ...
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자주 나오는 단어 및 구문
adjusted basis adjusted net income allowed amended amount applicable article 23 assessment assets beneficiary Board bonds business therein capital claim collector Commissioner computed cost December 31 deficiency depletion depreciation determined distraint distribution dividends paid credit domestic corporation earnings or profits estate or trust excess-profits taxes exchange exempt expenses fair market value February 28 fiduciary filed foreign corporation gain or loss grantor gross income imposed by section income from sources income tax insurance companies interest inventory liability liquidation ment mineral nonresident alien individual normal tax office or place paragraph partnership payment percent period person place of business preferred stock prescribed prior provided in section provisions of section purchased purpose received refund regulations reorganization resident respect Revenue Act section 113 shareholders specific stock or securities surtax net incomes tax imposed taxpayer thereof tion trade or business transfer trust instrument United
인기 인용구
20 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 derived...
195 페이지 - Corporations organized for the exclusive purpose of holding title to property, collecting income therefrom, and turning over the entire amount thereof, less expenses, to an organization which itself is exempt from the tax imposed by this title...
485 페이지 - ... 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...
256 페이지 - ... (3) PERCENTAGE DEPLETION FOR OIL AND GAS WELLS. — In the case of oil and gas wells the allowance for depletion under section 23 (m) shall be 27% 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.
180 페이지 - ... (2) In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.
206 페이지 - Amount realized. — The amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair market value of the property (other than money) received.
156 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.
172 페이지 - Maryland. (2) CORPORATIONS. — Returns of corporations shall be made to the collector of the district in which is located the principal place of business or principal office or agency of the corporation, or, if it has no principal place of business or principal office or agency in the United States, then to the collector at Baltimore, Maryland.
186 페이지 - Fraternal beneficiary societies, orders, or associations, (A) operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system...
462 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.