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 |
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46 ÆäÀÌÁö
... notice and demand from the collector . ( c ) To whom payment of the tax is made . The tax is due and payable to the collector of internal revenue referred to in ¡× 2.30 ( b ) without assessment by the Commissioner or notice or demand ...
... notice and demand from the collector . ( c ) To whom payment of the tax is made . The tax is due and payable to the collector of internal revenue referred to in ¡× 2.30 ( b ) without assessment by the Commissioner or notice or demand ...
206 ÆäÀÌÁö
... notice is redemption upon reasonable notice , even though subject to exception in case of extraordinary crises . ( e ) Corporations are given 30 days after June 22 , 1936 , the date of the enactment of the Act , within which to comply ...
... notice is redemption upon reasonable notice , even though subject to exception in case of extraordinary crises . ( e ) Corporations are given 30 days after June 22 , 1936 , the date of the enactment of the Act , within which to comply ...
432 ÆäÀÌÁö
... notice of such deficiency to the taxpayer by registered mail . Within ninety days after such notice is mailed ( not counting Sunday or a legal holiday in the District of Columbia as the ninetieth day ) , the taxpayer may file a petition ...
... notice of such deficiency to the taxpayer by registered mail . Within ninety days after such notice is mailed ( not counting Sunday or a legal holiday in the District of Columbia as the ninetieth day ) , the taxpayer may file a petition ...
433 ÆäÀÌÁö
... notice of a deficiency , and the taxpayer shall have no right to file a petition with the Board based on such notice , nor shall such assessment or collection be prohibited by the provisions of subsection ( a ) of this section . ( g ) ...
... notice of a deficiency , and the taxpayer shall have no right to file a petition with the Board based on such notice , nor shall such assessment or collection be prohibited by the provisions of subsection ( a ) of this section . ( g ) ...
434 ÆäÀÌÁö
... notice is not to be considered as a notice of a deficiency , and the taxpayer has no right to file a petition with the Board upon the basis of such notice , nor is the assessment of such additional tax prohibited by the provisions of ...
... notice is not to be considered as a notice of a deficiency , and the taxpayer has no right to file a petition with the Board upon the basis of such notice , nor is the assessment of such additional tax prohibited by the provisions of ...
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80 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...
253 ÆäÀÌÁö - 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 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.
363 ÆäÀÌÁö - 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 ÆäÀÌÁö - 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 ÆäÀÌÁö - 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 ÆäÀÌÁö - 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 ÆäÀÌÁö - 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 ÆäÀÌÁö - 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 ÆäÀÌÁö - 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...