Individual Income Tax Provisions of the Internal Revenue Code: Applicable to Taxable Years Beginning in 1944 Or LaterU.S. Government Printing Office, 1944 - 312 lappuses |
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Bieži izmantoti vārdi un frāzes
acquired additional adjusted allowed amended amount applicable approval assessment authorized basis beginning benefit bond capital centum certificate chapter claim close collection collector Commissioner computed considered contract corporation death decedent decision deduction deficiency defined deposit determined distribution district dividend earnings effect election employee exceed excess exchange exemption expiration extent filed foreign gain gross income held holding company included income tax individual interest internal revenue liability limitation loss manner means ment months notice obligations officer operating otherwise paid paragraph payment penalty performed period person personal holding portion preceding prescribed prior proceeding profits provided in section purchase reason received regulations relating respect Secretary securities shareholder sources specified Stat subchapter subsection suit Supplement Tax Court tax imposed taxable taxpayer term thereof tion transfer trust United unless wages withholding
Populāri fragmenti
229. lappuse - Corporations organized for the exclusive purpose of holding title to property, collecting income therefrom, and turning over the entire amount thereof, less expenses, to an organization which itself is exempt from the tax imposed by this chapter...
106. 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...
24. lappuse - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate...
58. 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.
39. 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...
238. lappuse - ... reasonably required and actually expended for the support during the settlement of the estate of those dependent upon the decedent, as are allowed by the laws of the jurisdiction, whether within or without the United States, under which the estate is being administered...
116. 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...
51. 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...
50. 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.
240. lappuse - September 1, 1944), to or for the use of the United States, any State, Territory, any political subdivision thereof, or the District of Columbia, for exclusively public purposes, or to or for the use of any corporation organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes...