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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... profits Taxes Excess - profits tax under the Reve- nue Act of 1935 , as amended Tax on unjust enrichment under the Revenue Act of 1936 Income tax under the Revenue Act of 1936 Consolidated returns of affiliated corporations Excess profits ...
... profits Taxes Excess - profits tax under the Reve- nue Act of 1935 , as amended Tax on unjust enrichment under the Revenue Act of 1936 Income tax under the Revenue Act of 1936 Consolidated returns of affiliated corporations Excess profits ...
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... Profits Taxes CROSS REFERENCES Administrative provisions common to various taxes : See Parts 450-459 . Regulations of the Agricultural Adjustment Administration : See Agriculture , 7 CFR Chapter VII . PART 1 - EXCESS - PROFITS TAX UNDER ...
... Profits Taxes CROSS REFERENCES Administrative provisions common to various taxes : See Parts 450-459 . Regulations of the Agricultural Adjustment Administration : See Agriculture , 7 CFR Chapter VII . PART 1 - EXCESS - PROFITS TAX UNDER ...
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... profits tax , but the amount of income tax imposed for the same taxable year shall be deducted from net income in computing the excess - profits tax . In the case of income- tax taxable years , governed by the Revenue Act of 1936 ( 49 ...
... profits tax , but the amount of income tax imposed for the same taxable year shall be deducted from net income in computing the excess - profits tax . In the case of income- tax taxable years , governed by the Revenue Act of 1936 ( 49 ...
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... profits tax return , except that in the case of an excess - profits tax return for an income - tax taxable year which is a period of less than 12 months the adjusted declared value set forth in its capital stock tax return shall be ...
... profits tax return , except that in the case of an excess - profits tax return for an income - tax taxable year which is a period of less than 12 months the adjusted declared value set forth in its capital stock tax return shall be ...
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... profits tax for the fiscal year ending July 31 , 1936 , is $ 967.50 , computed as follows : Net income for fiscal ... profits tax .. Amount taxable at 6 percent , portion of net income in excess of 10 percent and not in excess of 15 ...
... profits tax for the fiscal year ending July 31 , 1936 , is $ 967.50 , computed as follows : Net income for fiscal ... profits tax .. Amount taxable at 6 percent , portion of net income in excess of 10 percent and not in excess of 15 ...
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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
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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...