The Code of Federal Regulations of the United States of America Having General Applicability and Legal Effect in Force June 1, 1938: 1st Ed., Published by the Division of the Federal Register, the National Archives, Pursuant to Section 11 of the Federal Register Act as Amended June 19, 1937U.S. Government Printing Office, 1939 |
도서 본문에서
100개의 결과 중 1 - 5개
12 페이지
... considered to be owned by the person in whom the equitable right to the income from such shares is in good faith vested ; and as used in this subsection the term " China " shall have the same meaning as when used in the China Trade Act ...
... considered to be owned by the person in whom the equitable right to the income from such shares is in good faith vested ; and as used in this subsection the term " China " shall have the same meaning as when used in the China Trade Act ...
68 페이지
... considered as a part of the respective sections of the regulations to which it corresponds . The references in this part to the Revenue Act of 1936 and to titles , sections , subsections , or paragraphs thereof shall be considered ...
... considered as a part of the respective sections of the regulations to which it corresponds . The references in this part to the Revenue Act of 1936 and to titles , sections , subsections , or paragraphs thereof shall be considered ...
91 페이지
... considered income , although there is no increase in the outstand- ing shares of stock of the corporation . The payments under such circumstances are in the nature of voluntary assessments upon , and represent an additional price paid ...
... considered income , although there is no increase in the outstand- ing shares of stock of the corporation . The payments under such circumstances are in the nature of voluntary assessments upon , and represent an additional price paid ...
92 페이지
... considered rental pay- ments and shall be returned by the lessor corporation as income , not- withstanding the fact that the dividends and interest are paid by the lessee directly to the shareholders and bondholders of the lessor . The ...
... considered rental pay- ments and shall be returned by the lessor corporation as income , not- withstanding the fact that the dividends and interest are paid by the lessee directly to the shareholders and bondholders of the lessor . The ...
124 페이지
... considered necessary to recover during the remaining useful life of the property the unrecovered cost or other basis . The burden of proof will rest upon the taxpayer to sustain the deduction claimed . Therefore , taxpayers must furnish ...
... considered necessary to recover during the remaining useful life of the property the unrecovered cost or other basis . The burden of proof will rest upon the taxpayer to sustain the deduction claimed . Therefore , taxpayers must furnish ...
기타 출판본 - 모두 보기
자주 나오는 단어 및 구문
adjusted net income affiliated group allowed amount applicable assessment basis beneficiary bonds capital centum in addition citizen claim collector Commissioner computed cost decedent decedent's death December 31 deficiency depletion depreciation determined distraint distribution earnings or profits enactment estate or trust estate tax exchange executor exemption expenses fair market value February 28 Federal excise tax fiduciary filed foreign corporation foreign personal holding gain or loss gift tax grantor gross estate gross income imposed by section included income from sources income tax insurance companies interest liability ment net estates nonresident alien individual paragraph partnership payment percent personal holding company prescribed prior provided in section provisions of section purpose received refund regulations resident respect Revenue Act section 112 share shareholders source citations Stat statutory and source stock or securities subdivision tax imposed taxpayer thereof tion trade or business transfer trust instrument United
인기 인용구
80 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...
253 페이지 - If an exchange would be within the provisions of subsection (b) (1), (2), (3), or (5) of this section if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or money...
192 페이지 - 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.
363 페이지 - person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
104 페이지 - All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered; traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business; and rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business,...
156 페이지 - Premiums paid on any life insurance policy covering the life of any officer or employee, or of any person financially interested in any trade or business carried on by the taxpayer, when the taxpayer is directly or indirectly a beneficiary under such policy...
297 페이지 - 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.
283 페이지 - reorganization" means (A) a merger or consolidation (Including the acquisition by one corporation of at least a majority of the voting stock and at least a majority of the total number of shares of all other classes of stock of another corporation, or substantially all the properties of another corporation...
117 페이지 - Debts ascertained to be worthless and charged off within the taxable year (or, in the discretion of the Commissioner, a reasonable addition to a reserve for bad debts) ; and when satisfied that a debt is recoverable only in part, the Commissioner may allow such debt, in an amount not in excess of the part charged off within the taxable year, as a deduction.
235 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...