General Revenue Revision. Hearings..., Eighty-fifth Congress, Second Session, on Topics Pertaining to the General Revision of the Internal Revenue Code, Pt. 2, 2. daļa
U.S. Government Printing Office, 1958 - 1145 lappuses
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additional allowance amended American amount appear applied Association banks basis believe benefit bill capital cash CHAIRMAN co-op coal committee Congress continue cooperative corporation cost Court credit unions deduction depletion deposits distribution dividends earnings economic effect employees equal estate tax exemption expenses fact farm farmers Federal finance funds gains give Government grain gross House important included income tax increase individual industry interest Internal Revenue Code investment legislation less limited loan loss Means method million mining mutual operating organization paid patronage patrons payment percent percentage period permitted persons plans present president problem production profits proposed purchase question reason received record Representatives reserves respect result retirement savings Service shale statement supply taxable taxation taxpayer tion United
1385. lappuse - At the election of the taxpayer, expenditures paid or incurred during the taxable year for the purpose of ascertaining the existence, location, extent, or quality of any deposit of ore or other mineral...
1468. lappuse - As used in this paragraph the term "gross income from the property" means the gross income from mining. The term "mining", as used herein, shall be considered to include not merely the extraction of the ores or minerals from the ground but also the ordinary treatment processes normally applied by mine owners or operators in order to obtain the commercially marketable mineral product or products.
1479. lappuse - The amount of all Items of gross income In respect of a decedent which are not properly includible in respect of the taxable period in which falls the date of his death...
1732. lappuse - Every credit union is a cooperative institution organized "for the purpose of promoting thrift among its members and creating a source of credit for provident or productive purposes.
1897. lappuse - For purposes of this subchapter shares of stock owned and held by a nonresident not a citizen of the United States shall be deemed property within the United States only if issued by a domestic corporation.
1411. lappuse - In the case of oil and gas wells the allowance for depletion under section 23 (m) shall be 27 y2 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.
1612. lappuse - ... so long as that purpose is the equivalent of business activity or is followed by the carrying on of business by the corporation, the corporation remains a separate taxable entity.
1369. lappuse - Members of family (A) In general. An individual shall be considered as owning the stock owned, directly or indirectly, by or for (i) His spouse (other than a spouse who is legally separated from the individual under a decree of divorce or separate maintenance ) , and...