Report of the Joint Committee on Internal Revenue Taxation, 1-3. sējumiU.S. Government Printing Office, 1927 |
No grāmatas satura
1.–5. rezultāts no 100.
11. lappuse
... received ) of a corporation which permits its gains and profits to accumulate for the purpose of preventing the imposition of the surtax upon its stockholders . It is further provided that " the fact that any corporation is a mere ...
... received ) of a corporation which permits its gains and profits to accumulate for the purpose of preventing the imposition of the surtax upon its stockholders . It is further provided that " the fact that any corporation is a mere ...
12. lappuse
... received in that year which the total profit realized or to be realized when the payment is completed bears to the total contract price . " The regulations , based on the law and its legislative history , provide that in the period ...
... received in that year which the total profit realized or to be realized when the payment is completed bears to the total contract price . " The regulations , based on the law and its legislative history , provide that in the period ...
13. lappuse
... received by the vendor have no fair market value , the pay- ments in cash or other property having a fair market value shall be applied against and reduce the basis of the property sold , and , if in excess of such basis , shall be ...
... received by the vendor have no fair market value , the pay- ments in cash or other property having a fair market value shall be applied against and reduce the basis of the property sold , and , if in excess of such basis , shall be ...
16. lappuse
... received about it . Properly employed , it serves a useful purpose , particularly in cases of colorable transfers . Nevertheless , it deprives the transferee of important advantages which he would have as a defendant in the Federal ...
... received about it . Properly employed , it serves a useful purpose , particularly in cases of colorable transfers . Nevertheless , it deprives the transferee of important advantages which he would have as a defendant in the Federal ...
28. lappuse
... received advice from an employee of one branch of the Government which is not sustained by another branch of the same bureau . Under a consolidated plan of organization as herein pro- posed there would be assigned to each office a ...
... received advice from an employee of one branch of the Government which is not sustained by another branch of the same bureau . Under a consolidated plan of organization as herein pro- posed there would be assigned to each office a ...
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additional tax administration affiliated allowed amortization Amount involved approval arising assets attorney audit basis beneficiary Board of Tax Bureau of Internal capital gains capital net gain cent centum claims closed collection Commissioner computed consolidated return counsel counsel's office court December 31 decision deduction depreciation determined distraint distributed dividends division dollars earned income excess-profits taxes exemption fiduciary filed fiscal gain or loss Government gross income included Income Tax Unit individual installment interest Internal Revenue internal-revenue inventories invested capital issues June 30 law and fact ment method month nonresident alien normal tax offers in compromise paid partnership payment pending period petitions prior profits provided in section provisions questions received recommended refund result Revenue Act revenue agents section 280 section are mainly statute statute of limitations surtax Tax Appeals tax imposed tax liability taxable taxation taxpayer tion Total transfer United States attorney
Populāri fragmenti
25. lappuse - 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...
24. 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...
70. lappuse - The amount so added to any tax shall be collected at the same time and in the same manner and as a part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected In the same manner as the tax.
12. lappuse - 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...
17. lappuse - BASIS. (a) DEALERS IN PERSONAL PROPERTY. — Under regulations prescribed by the Commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes of personal property on the installment plan may return as income therefrom in any taxable year that proportion of the installment payments actually received in that year which the gross profit realized or to be realized when payment is completed, bears to the total contract price.
49. lappuse - The net income of the estate or trust shall be computed in the same manner and on the same basis as in the case of an individual...
38. lappuse - Including — (A) interest on deposits with persons carrying on the banking business paid to persons not engaged In business within the United States and not having an office or place of business therein...
21. lappuse - ... (2) In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.
72. lappuse - The amounts of the following liabilities shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same provisions and limitations...
32. lappuse - ... (6) TAX-FREE EXCHANGES GENERALLY. — If the property was acquired, after February 28, 1913, upon an exchange described in section 112 (b) to (e), inclusive, the basis shall be the same as in the case of the property exchanged, decreased in the amount of any money received by the taxpayer and increased in the amount of gain or decreased in the amount of loss to the taxpayer that was recognized upon such exchange under the law applicable to the year in which the exchange was made.