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
15 페이지
... Refund or credit . SUBPART B - Nature , scope , and imposition of tax 2.2 Nature of tax . 2.3 Sources of the net income with respect to which the tax is im- posed . 2.4 Measure and rate of tax . Computation of net income from refunds or ...
... Refund or credit . SUBPART B - Nature , scope , and imposition of tax 2.2 Nature of tax . 2.3 Sources of the net income with respect to which the tax is im- posed . 2.4 Measure and rate of tax . Computation of net income from refunds or ...
15 페이지
... refund or credit " does not include a refund or credit made in accordance with the provisions and limitations set forth in Title VII of this Act , or in section 621 ( d ) of the Revenue Act of 1932 . ( 4 ) The term " tax adjustment ...
... refund or credit " does not include a refund or credit made in accordance with the provisions and limitations set forth in Title VII of this Act , or in section 621 ( d ) of the Revenue Act of 1932 . ( 4 ) The term " tax adjustment ...
15 페이지
... refund or in preventing the collection of the Federal excise tax imposed with respect to the articles , not exceeding 10 percent of the amount of such tax which was refunded or the collection of which was enjoined . " Price received by ...
... refund or in preventing the collection of the Federal excise tax imposed with respect to the articles , not exceeding 10 percent of the amount of such tax which was refunded or the collection of which was enjoined . " Price received by ...
18 페이지
... refund or credit " means refund or credit from the United States of any Federal excise tax errone- ously or illegally collected from the taxpayer . The term does not include any refund or credit to the taxpayer under title IV or title ...
... refund or credit " means refund or credit from the United States of any Federal excise tax errone- ously or illegally collected from the taxpayer . The term does not include any refund or credit to the taxpayer under title IV or title ...
19 페이지
... refunds or credits from the United States of amounts of Federal excise taxes erroneously or illegally collected from the taxpayer ( see § 2.1 ( n ) for definition of " refund or credit " ) . * † 2.4 Measure and rate of tax . The tax is ...
... refunds or credits from the United States of amounts of Federal excise taxes erroneously or illegally collected from the taxpayer ( see § 2.1 ( n ) for definition of " refund or credit " ) . * † 2.4 Measure and rate of tax . The tax is ...
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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...