 | 1939 - 1522 lapas
...rules or regulations to be prescribed jointly by the Commission and the Secretary of the Treasury. (c) the employer; (11) Dispute as to the liability of the employer to pay such remuneration, which If the taxpayer so elects In his Income-tax return for the taxable year In which the gain was realized,... | |
 | United States - 1983 - 1442 lapas
...(c) Recognition of gain for taxation where proceeds of sale or indemnity for loss deposited in fund In the case of the sale or actual or constructive...construction reserve fund established under subsection (b) of this section, then— (1) if the taxpayer so elects in his incometax return for the taxable year... | |
 | 1941 - 1300 lapas
...rules or regulations to be prescribed jointly by the Commission and the Secretary of the Treasury. (c) In the case of the sale or actual or constructive...construction reserve fund established under subsection (6) , then, if the taxpayer so elects in his income-tax return for the taxable year in which the gain... | |
 | United States. Congress. House. Committee on Merchant Marine and Fisheries - 1943 - 58 lapas
...or regulations to be prescribed jointly by the Commission and the Secretary of the Treasury. " '(c) In the case of the sale or actual or constructive...reserve fund established under subsection (b), then, if the taxpayer so elects in his income-tax return for the taxable year in which the gain was realized,... | |
 | United States. Congress. House. Committee on Merchant Marine and Fisheries - 1943 - 264 lapas
...prescribed jointly by the Commission and the Secretary of the Treasury. "(c) In the case of the sale * * * of a vessel, if the taxpayer deposits an amount equal to the net proceeds of the sale * * * in a construction reserve fund established under subsection (b), then * * *." [Italics added.]... | |
 | United States. Congress. House. Merchant Marine and Fisheries - 1943 - 266 lapas
...prescribed jointly by the Commission and the Secretary of the Treasury. "(c) In the case of the sale * * * of a vessel, if the taxpayer deposits an amount equal to the net proceeds of the sale * * * in a construction reserve fund established under subsection (b),then * * *." [Italics added.]... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 lapas
...rules or regulations to be prescribed jointly by the Commission and the Secretary of the Treasury. "(c) In the case of the sale or actual or constructive...reserve fund established under subsection (b), then, if the taxpayer so elects in his income-tax return for the taxable year in which the gain was realized,... | |
 | United States. Congress. House. Committee on Interstate and Foreign Commerce - 1947 - 1714 lapas
...157. "New vessel" defined. — „ ,. _fu<i : in me cas11 or me sale or actual or ciiiistruciive uiuu loss of a vessel, if the taxpayer deposits an amount...to the net indemnity with respect to the loss in a "instruction reserve fund established under subsection (b). then, if the taxpayer so elects in his... | |
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In the case of the sale or actual or constructive total loss of a vessel, if the taxpayer deposits an amount equal to the net proceeds of the sale or to the net indemnity with respect to the loss in a construction reserve fund established under subsection... 
