Individual Income Tax Provisions of the Internal Revenue Code (second Edition), Applicable to Taxable Years Beginning in 1944 Or Later: Compile for the Use of ... by Members of Its Staff |
No grāmatas satura
119. lappuse
... 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 ...
... 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 ...
Lietotāju komentāri - Rakstīt atsauksmi
Ierastajās vietās neesam atraduši nevienu atsauksmi.
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Bieži izmantoti vārdi un frāzes
acquired additional adjusted allowed amended amount applicable approval assessment authorized basis beginning beneficiary benefit bond capital centum certificate chapter claim close collected collector Commissioner computed consent considered contract corporation decedent decision deduction deficiency defined described determined distribution district dividend effect election employee exceed excess exchange excluded exemption expiration extent filed foreign gain gross income held included individual installment interest internal revenue less liability limitation loss manner means ment months notice obligations officer operating otherwise paid paragraph payment penalties performed period person personal holding company preceding prescribed prior proceeding profits provided in section reason received refund regulations relating respect Secretary section 23 securities share shareholder sources specified Stat subchapter subparagraph subsection Supplement surtax Tax Court tax imposed taxable taxpayer term thereof tion trade United unless wages withholding
Populāri fragmenti
23. lappuse - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate...
45. lappuse - ... shall be the same as it would be in the hands of the transferor, increased in the amount of gain or decreased in the amount of loss recognized to the transferor upon such transfer under the law applicable to the year in which the transfer was made.
31. lappuse - ... 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...
35. lappuse - 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 of the corporation...
106. lappuse - ... engaged in trade or business within the United States and not having an office or place of business therein, from sources within the United States as interest (except interest on deposits with persons carrying on the banking business), dividends, rents, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable annual or periodical gains, profits, and income...
38. lappuse - Is subject to a liability, shall be disregarded, or (D) a transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the transferor or its...
111. lappuse - Notwithstanding the provisions of section 3653 (a) the making of such assessment or the beginning of such proceeding or distraint during the time such prohibition is in force may be enjoined by a proceeding in the proper court.
44. lappuse - 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.
35. lappuse - No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization...
37. lappuse - ... 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.