Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932U.S. Government Printing Office, 1933 - 423ÆäÀÌÁö |
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... corporation .. 66. Sale by corporation of its capital stock . 67. Contributions to corporation by shareholders .. 68. Sale and retirement by corporation of its bonds .. 69. Sale of capital assets by corporation __-- 70. Income to lessor ...
... corporation .. 66. Sale by corporation of its capital stock . 67. Contributions to corporation by shareholders .. 68. Sale and retirement by corporation of its bonds .. 69. Sale of capital assets by corporation __-- 70. Income to lessor ...
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... corporations .. Article 711. Consolidated returns of affiliated corporations for 1932 and subsequent taxable years___ 234 ... corporation income tax at source_ Article 781. Withholding in the case of nonresident foreign corpora- tions__ ...
... corporations .. Article 711. Consolidated returns of affiliated corporations for 1932 and subsequent taxable years___ 234 ... corporation income tax at source_ Article 781. Withholding in the case of nonresident foreign corpora- tions__ ...
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... CORPORATIONS Section 231. Gross income__ Article 1101. Gross income of foreign corporations___ 293 293 1102 ... corporation-- 299 299 300 300 300 300 300 301 SUPPLEMENT L - ASSESSMENT AND COLLECTION OF DEFICIENCIES Page Section ...
... CORPORATIONS Section 231. Gross income__ Article 1101. Gross income of foreign corporations___ 293 293 1102 ... corporation-- 299 299 300 300 300 300 300 301 SUPPLEMENT L - ASSESSMENT AND COLLECTION OF DEFICIENCIES Page Section ...
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... corporations making consolidated returns , see section 141 ( c ) . Every corporation not exempt under section 103 is liable . to the tax , and it makes no difference that a domestic corporation may receive no income from sources within ...
... corporations making consolidated returns , see section 141 ( c ) . Every corporation not exempt under section 103 is liable . to the tax , and it makes no difference that a domestic corporation may receive no income from sources within ...
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... corporation to a shareholder , or by an employer to an employee , for an amount substantially less than its fair market value , such shareholder of the corporation or such employee shall include in gross income the difference between ...
... corporation to a shareholder , or by an employer to an employee , for an amount substantially less than its fair market value , such shareholder of the corporation or such employee shall include in gross income the difference between ...
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allocated applicable assessment basis beneficiary calendar capital net gain cent centum claim collector Commissioner cost December 31 deductible from gross deficiency depletion depletion allowance depreciation determined disposition distraint distribution dividends domestic corporation earnings or profits employees entitled estate or trust exceed excess expenses fair market value February 28 fiduciary filed fiscal foreign corporation foreign country gain or loss grantor gross income included income from sources income tax installment insurance companies interest Internal Revenue inventory liability mineral nonresident alien individual operating paid or accrued paragraph partnership payment period personal exemption political subdivision preferred stock prescribed prior to March provided in section provisions of section purchased purpose refund reorganization respect return of income Revenue Act section 113 shareholders shares of stock sold stock or securities surtax tax imposed taxable taxpayer thereof timber tion trade or business transfer trust instrument wash sales
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11 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 derived...
138 ÆäÀÌÁö - ... 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...
166 ÆäÀÌÁö - No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other property held primarily for sale, nor stocks, bonds, notes, choses in action, certificates of trust or beneficial interest, or other securities or evidences of indebtedness or interest) is exchanged solely for property of a like kind to be held either for productive use in trade or business or for investment.
164 ÆäÀÌÁö - If property (as a result of its destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation, or the threat or imminence thereof...
170 ÆäÀÌÁö - ... a transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change in identity, form, or place of organization, however effected. (2) The term "a party to a reorganization...
194 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...
139 ÆäÀÌÁö - ... it shall be unlawful for any person to print or publish in any manner whatever not provided by law any income return or any part thereof or source of income, profits, losses, or expenditures appearing in any income return...
54 ÆäÀÌÁö - In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute owner of the property and shall be allowed to the life tenant.
112 ÆäÀÌÁö - BASIS. (a) DEALERS IN PERSONAL PROPERTY. — Under regulations prescribed by the Commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes of personal property on the installment plan may return as income therefrom in any taxable year that proportion of the installment payments actually received in that year which the gross profit realized or to be realized when payment is completed, bears to the total contract price.
224 ÆäÀÌÁö - ... paid by such foreign corporation to any foreign country or to any possession of the United States, upon or with respect to the accumulated profits of such foreign corporation from which such dividends were paid, which the amount of such dividends bears to the amount of such accumulated profits...