United States Statutes at Large, Том 53,Део 1U.S. Government Printing Office, 1939 |
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Страница 9
... section 104 . ( 2 ) Corporations organized under the China Trade Act , 1922 , ( 42 Stat . 849 ( U. S. C. , Title 15 ... provided in section 231 ( a ) . ( f ) INSURANCE COMPANIES . - In the case of insurance companies , the tax shall be ...
... section 104 . ( 2 ) Corporations organized under the China Trade Act , 1922 , ( 42 Stat . 849 ( U. S. C. , Title 15 ... provided in section 231 ( a ) . ( f ) INSURANCE COMPANIES . - In the case of insurance companies , the tax shall be ...
Страница 20
... provided in section 28 , and reduced by the amount of the credit provided in section 26 ( a ) , relating to interest on certain obligations of the United States and Gov- ernment corporations ; ( 2 ) The net operating loss credit provided in ...
... provided in section 28 , and reduced by the amount of the credit provided in section 26 ( a ) , relating to interest on certain obligations of the United States and Gov- ernment corporations ; ( 2 ) The net operating loss credit provided in ...
Страница 24
... provided in section 131 . SEC . 32. TAXES WITHHELD AT SOURCE . The amount of tax withheld at the source under section 143 or 144 shall be allowed as a credit against the tax . SEC . 33. CREDIT FOR OVERPAYMENTS . For credit against the ...
... provided in section 131 . SEC . 32. TAXES WITHHELD AT SOURCE . The amount of tax withheld at the source under section 143 or 144 shall be allowed as a credit against the tax . SEC . 33. CREDIT FOR OVERPAYMENTS . For credit against the ...
Страница 37
... provided in section 113 ( b ) for determining gain , and the loss shall be the excess of the adjusted basis provided in such section for determining loss over the amount realized . ( b ) AMOUNT REALIZED . - The amount realized from the ...
... provided in section 113 ( b ) for determining gain , and the loss shall be the excess of the adjusted basis provided in such section for determining loss over the amount realized . ( b ) AMOUNT REALIZED . - The amount realized from the ...
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... section with respect to such property . ( 18 ) PROPERTY RECEIVED IN CERTAIN ... provided . ( 1 ) GENERAL RULE . - Proper adjustment in respect of the prop ... provided for in the foregoing subparagraphs ) for the amount of distributions ...
... section with respect to such property . ( 18 ) PROPERTY RECEIVED IN CERTAIN ... provided . ( 1 ) GENERAL RULE . - Proper adjustment in respect of the prop ... provided for in the foregoing subparagraphs ) for the amount of distributions ...
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affixed agents alcohol allowed amended amount applicable approval assessment bankruptcy Board bonded warehouse brandy centum in addition chapter claim collected collector computed corporation court creditors CROSS REFERENCE dealer debtor debtor in possession deduction deficiency distilled spirits distillery distraint distribution District of Columbia dividends duties of Commissioner employee excess exempt export filed foreign forfeiture gift taxes gross income interest internal revenue July 13 July 20 June 26 liability liquor malt liquors manufacturer net estates notice officer oleomargarine package paid paragraph penalties period personal holding company petition powers and duties proceeding produced provided in section purposes received refund regulations prescribed respect Revenue Act Secretary shareholder sold special tax stamps Stat stock or securities subchapter subsection surtax net incomes tax imposed taxable taxpayer therein thereof tion Title tobacco TRANSFER OF DUTIES Treasury trust United white phosphorus wine
Популарни одломци
Страница 12 - ... rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity.
Страница 469 - partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation ; and the term "partner" includes a member in such a syndicate, group, pool, joint venture, or organization.
Страница 50 - capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
Страница 193 - 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.
Страница 185 - Compensation shall not be denied in such State to any otherwise eligible individual for refusing to accept new work under any of the following conditions: (A) If the position offered is vacant due directly to a strike, lockout, or other labor dispute; (B) if the wages, hours, or other conditions of the work offered are substantially less favorable to the individual than those prevailing for similar work in the locality...
Страница 14 - 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 income...
Страница 100 - 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, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess of the sum of such money and the fair market value of such other property.
Страница 46 - The allowance for depletion under section 23 (m) shall be, in the case of coal mines, 5 per centum, in the case of metal mines, 15 per centum, and, in the case of sulphur mines or deposits, 23 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.
Страница 30 - ... or to permit any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law...
Страница 16 - 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...