Federal Income and Estate Tax Laws: Correlated and Annotated, Being a Compilation and Annotation of All Federal Income and Estate Tax Laws Since the Organization of the Federal Government and a Correlation of Such Laws Since the Sixteenth AmendmentJ. Byrne, 1925 - 549 страница |
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Страница 46
... regulations pre- panies subject to the tax im- scribed by the Commissioner posed by section 243 59 or 246,60 with the approval of the Secre- under regulations prescribed by tary . the Commissioner with the ap- proval of the Secretary ...
... regulations pre- panies subject to the tax im- scribed by the Commissioner posed by section 243 59 or 246,60 with the approval of the Secre- under regulations prescribed by tary . the Commissioner with the ap- proval of the Secretary ...
Страница 56
... regulations to be prescribed by the Commissioner with the approval of the Secre- tary , and shall be separately shown in the return of the part- nership or estate or trust , and shall be taxed to the member or beneficiary or to the ...
... regulations to be prescribed by the Commissioner with the approval of the Secre- tary , and shall be separately shown in the return of the part- nership or estate or trust , and shall be taxed to the member or beneficiary or to the ...
Страница 60
... regulations prescribed by the Commissioner with the approval of the Secre- tary , be made in a similar manner to that provided in section 1200 . SEC . 1204. The interest provided in section 1019 of this Act shall not be allowed in ...
... regulations prescribed by the Commissioner with the approval of the Secre- tary , be made in a similar manner to that provided in section 1200 . SEC . 1204. The interest provided in section 1019 of this Act shall not be allowed in ...
Страница 73
... regulations made by the Com- missioner of Internal Revenue , with the approval of the Secre- tary of the Treasury , make his return upon the basis upon which his accounts are kept , in which case the tax shall be com- puted upon his ...
... regulations made by the Com- missioner of Internal Revenue , with the approval of the Secre- tary of the Treasury , make his return upon the basis upon which his accounts are kept , in which case the tax shall be com- puted upon his ...
Страница 86
... regulations to be prescribed by the Commissioner with the approval of the Secretary ) an amount which bears the same re- lation to the amount of the tax as the amount which ( but for the imposition of the tax imposed by this title ) ...
... regulations to be prescribed by the Commissioner with the approval of the Secretary ) an amount which bears the same re- lation to the amount of the tax as the amount which ( but for the imposition of the tax imposed by this title ) ...
Чести термини и фразе
accrued affirming Id amended approval ascer assessed basis benefit bonds calendar capital stock centum cluding collected collector Commis Commissioner of Internal company or association computed decedent deduction dends distraint distribution district dividends duction estate or trust estate tax exempt fair market value filed fiscal gain gross estate gross income imposed by section income exceeds income tax insurance company interest Internal Revenue joint-stock company Lederer levied loss March McCoach ment net estate net income exceeds nineteen hundred nonresident alien normal tax pany paragraph partnership payable payment penalty period person Phellis Philippine Islands poration Porto Rico premiums prescribed prior provided in section purpose quired received refund Revenue Act Second Cir Secretary shares sion sioner sources stockholders subdivision tax imposed tax paid taxable taxpayer term thereof tion total net income trade or business United vided war-profits withholding
Популарни одломци
Страница 74 - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
Страница 190 - 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...
Страница 20 - 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 (as defined in section 368 (c) ) of the corporation. For purposes of this section, stock or securities issued for services shall not be considered as issued in return for property.
Страница 94 - ... 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 82 - ... 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 from any source whatever.
Страница 138 - ... or is to be used exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals or for the establishment, acquisition, maintenance or operation of a public cemetery not operated for profit...
Страница 98 - 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.
Страница 497 - ... it shall be unlawful for any person to print or publish in any manner whatever not provided by law any income return or any part thereof or source of income, profits, losses, or expenditures appearing in any income return...
Страница 262 - ... in the case of collections of items (not payable in the United States) of interest upon the bonds of foreign countries and interest upon the bonds of and dividends from foreign corporations by...
Страница 42 - Whenever in the opinion of the Commissioner the use of inventories is necessary In order clearly to determine the Income of any taxpayer, inventories shall be taken by such taxpayer upon such basis as the Commissioner, with the approval of the Secretary, may prescribe as conforming as nearly as may be to the best accounting practice In the trade or business and as most clearly reflecting the income.