Federal Income, Estate and Gift Tax Laws, CorrelatedCallaghan and Company, 1944 - 1242 lappuses |
No grāmatas satura
1.–5. rezultāts no 100.
viii. lappuse
... capital changes . 744. Foreign corporations . SUPPLEMENT B - HIGHEST BRACKET AMOUNT AND INVESTED CAPITAL 750. Definitions . 751. Determination of property paid in for stock and of borrowed capital in connection with certain exchanges ...
... capital changes . 744. Foreign corporations . SUPPLEMENT B - HIGHEST BRACKET AMOUNT AND INVESTED CAPITAL 750. Definitions . 751. Determination of property paid in for stock and of borrowed capital in connection with certain exchanges ...
12. lappuse
... capital or Sec . 12 ( c ) , I. R. C. , supra , amended by Sec . 150 ( j ) , R. A. of 1942 , to read as above . Sec ... capital gain or loss from the sale or exchange of capital assets held for more than eighteen 6 months see section 117 ...
... capital or Sec . 12 ( c ) , I. R. C. , supra , amended by Sec . 150 ( j ) , R. A. of 1942 , to read as above . Sec ... capital gain or loss from the sale or exchange of capital assets held for more than eighteen 6 months see section 117 ...
13. lappuse
... capital gain or loss from the sale or exchange of capital assets held for more than eighteen months , see section 117 ( c ) . Taxable Years Beginning in 1939 $ 5,000,000 , 74 per centum in ad- dition of such excess . $ 3,591,000 upon ...
... capital gain or loss from the sale or exchange of capital assets held for more than eighteen months , see section 117 ( c ) . Taxable Years Beginning in 1939 $ 5,000,000 , 74 per centum in ad- dition of such excess . $ 3,591,000 upon ...
72. lappuse
... capital asset . For the purposes of this paragraph a corporation shall be deemed to be affiliated with the tax- payer only if : Taxable Years Beginning in 1940 Sec . 23. ( g. Taxable Years Beginning in 1943 Sec . 23. ( g ) Capital losses ...
... capital asset . For the purposes of this paragraph a corporation shall be deemed to be affiliated with the tax- payer only if : Taxable Years Beginning in 1940 Sec . 23. ( g. Taxable Years Beginning in 1943 Sec . 23. ( g ) Capital losses ...
73. lappuse
... Capital losses.— Sec . 23. ( g ) ( 1 ) Limitation.- Losses from sales or exchanges of capital assets shall be allowed only to the extent provided in section 117 . Sec . 23. ( g ) ( 2 ) Securities be- coming worthless . - If any securi ...
... Capital losses.— Sec . 23. ( g ) ( 1 ) Limitation.- Losses from sales or exchanges of capital assets shall be allowed only to the extent provided in section 117 . Sec . 23. ( g ) ( 2 ) Securities be- coming worthless . - If any securi ...
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Bieži izmantoti vārdi un frāzes
accrued Act makes amendment added to I. R. C. adjusted basis allowed amended by Sec amendment applicable amount applicable to taxable approval assessment basic surtax credit beginning after Dec Beginning before 1939 Beginning in 1943 capital gain centum chapter column Commissioner computed consent stock December 31 deduction deficiency dends determined distribution divi Eighth Edition erty estate or trust exceed excess exempt February 28 filed foreign corporation gain or loss gross income I. R. C. by Sec included income from sources interest language in italics ment month nonresident alien normal tax operating loss paragraph payer payment period personal holding companies poration preceding taxable prior provided in section purposes received respect Revenue Act sale or exchange Secretary section 23 shareholder spect Stat stock or securities stricken through type Subchapter subsection supra surtax net incomes tax imposed Taxable Years Beginning taxpayer term thereof tion trade or business United
Populāri fragmenti
299. lappuse - 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...
140. lappuse - 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...
281. lappuse - If a corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution and cancellation or redemption in whole or in part essentially equivalent to the distribution of a taxable dividend...
80. lappuse - 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...
314. lappuse - If, during the taxable year, the recognized gains upon sales or exchanges of property used in the trade or business, plus the recognized gains from the compulsory or involuntary conversion (as a result of 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) of property used in the trade or business and capital assets held for more than 6 months into other property or money, exceed the recognized losses from...
268. lappuse - 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.
424. lappuse - 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...
225. lappuse - 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.
227. lappuse - If the corporation receiving such other property or money does not distribute It in pursuance of the plan of reorganization, the gain, if any, to the corporation 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 so received, which is not so distributed.
502. lappuse - The income of a nonresident alien individual which consists exclusively of earnings derived from the operation of a ship or ships documented under the laws of a foreign country which grants an equivalent exemption to citizens of the United States and to corporations organized in the United States shall not be included in gross income and shall be exempt from taxation under this chapter.