The Code of Federal Regulations of the United States of America: Having General Applicability and Legal Effect in Force June 1, 1938, 도서 2U.S. Government Printing Office, 1940 |
도서 본문에서
100개의 결과 중 6 - 10개
1639 페이지
... Commissioner . Application for permis- sion to change the basis of valuing inven- tories shall be made in writing and filed with the Commissioner as provided in § 9.41-2 . Goods taken in the inventory which have been so intermingled ...
... Commissioner . Application for permis- sion to change the basis of valuing inven- tories shall be made in writing and filed with the Commissioner as provided in § 9.41-2 . Goods taken in the inventory which have been so intermingled ...
1643 페이지
... Commissioner , with the approval of the Secretary , may prescribe as necessary to prevent the avoidable years unless- ance of tax . ( 7 ) Change to different method . - An elec- tion made under this subsection shall be irrevocable and ...
... Commissioner , with the approval of the Secretary , may prescribe as necessary to prevent the avoidable years unless- ance of tax . ( 7 ) Change to different method . - An elec- tion made under this subsection shall be irrevocable and ...
1645 페이지
... Commissioner , clearly reflects income . Whichever of the several methods of val- uing the inventory increase is adopted by the taxpayer and approved by the Commissioner in accordance with the ( 1 ) The taxpayer shall file pursuant to ...
... Commissioner , clearly reflects income . Whichever of the several methods of val- uing the inventory increase is adopted by the taxpayer and approved by the Commissioner in accordance with the ( 1 ) The taxpayer shall file pursuant to ...
1646 페이지
... Commissioner , shall be adhered to in all subsequent taxable years unless- ( i ) A change to a different method is approved by the Commissioner ; or ( ii ) The Commissioner determines that the taxpayer has used in ascertain- ing income ...
... Commissioner , shall be adhered to in all subsequent taxable years unless- ( i ) A change to a different method is approved by the Commissioner ; or ( ii ) The Commissioner determines that the taxpayer has used in ascertain- ing income ...
1647 페이지
... Commissioner . As a condition to the taxpayer's use of the elective inventory method , the Commissioner may require that the method be used with respect to goods other than those specified in the tax- payer's statement of election if ...
... Commissioner . As a condition to the taxpayer's use of the elective inventory method , the Commissioner may require that the method be used with respect to goods other than those specified in the tax- payer's statement of election if ...
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자주 나오는 단어 및 구문
adjusted adjusted basis affiliated group allowed amount applicable assessment assets basis bond bottled in bond calendar capital gain capital stock centum claim collector Commissioner computed consolidated return contract or subcontract cost December 31 deductions deficiency dends depletion depreciation determined distribution dividends dividends paid earnings or profits employees erty excess profit exchange exemption expenses fair market value February 28 Federal fiduciary filed foreign corporation foreign personal holding gain or loss gross income income from sources income tax income-tax interest Internal Revenue Code inventory June 30 liability liquidation manufacturer ment paragraph partnership payment percent period personal holding company poration prescribed prior provided in section provisions of section purchased purpose received refund regulations respect Revenue Act section 112 section 23 shareholder shares spect stock or securities tax imposed taxable year beginning taxpayer term thereof tion trade or business trust United
인기 인용구
1666 페이지 - Depletion. — In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation of improvements, according to the peculiar conditions in each case...
2143 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.
1662 페이지 - 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. In the case of property held in trust, the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance with the pertinent provisions of the instrument creating the trust, or, in the absence of such provisions, on the basis of the trust...
1744 페이지 - Fraternal beneficiary societies, orders, or associations, (A) operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system...
1653 페이지 - All Interest paid or accrued within the taxable year on Indebtedness, except on Indebtedness Incurred or continued to purchase or carry obligations (other than obligations of the United States Issued after September 24, 1917. and originally subscribed for by the taxpayer) the interest upon which Is wholly exempt from the taxes Imposed by this chapter.
1758 페이지 - No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock or securities in such corporation, and immediately after the exchange such person or persons are in control of the corporation...
1794 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. Such allowance shall not exceed 50 per centum of the net income of the taxpayer (computed without allowance for depletion) from the property, except that In no case shall the depletion allowance...
1855 페이지 - There shall be allowed as an additional deduction In computing the net Income of the estate or trust the amount of the Income of the estate or trust for Its taxable year which Is to be distributed currently...
1768 페이지 - 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) is compulsorily or involuntarily converted into property similar or related in service or use to the property...
1898 페이지 - No assessment of a deficiency In respect of the tax Imposed by this title and no distraint or proceeding In court for Its collection shall be made, begun, or prosecuted until such notice has been mailed to the taxpayer, nor until the expiration of such ninety-day period nor, If a petition has been filed with the Board, until the decision of the Board has become final.