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 |
No grāmatas satura
1.–5. rezultāts no 100.
4. lappuse
... paragraph ( 1 ) or this paragraph . The preceding sentence shall not apply in the case of such a transfer if such contract or interest therein has a basis for determining gain or loss in the hands of a transferee determined in whole or ...
... paragraph ( 1 ) or this paragraph . The preceding sentence shall not apply in the case of such a transfer if such contract or interest therein has a basis for determining gain or loss in the hands of a transferee determined in whole or ...
5. lappuse
... paragraph , the con- sideration for such annuity being considered the amount contributed by the employee . In all other cases , if the em- ployee's rights under the contract are nonforfeitable except for failure to pay future premiums ...
... paragraph , the con- sideration for such annuity being considered the amount contributed by the employee . In all other cases , if the em- ployee's rights under the contract are nonforfeitable except for failure to pay future premiums ...
7. lappuse
... paragraph : ( A ) Definition of Bad Debt . - The term " bad debt " means a debt on account of worthlessness or partial worthlessness of which a deduction was allowed for a prior taxable year . ( B ) Definition of Prior Tax . - The term ...
... paragraph : ( A ) Definition of Bad Debt . - The term " bad debt " means a debt on account of worthlessness or partial worthlessness of which a deduction was allowed for a prior taxable year . ( B ) Definition of Prior Tax . - The term ...
8. lappuse
... paragraph ; * * * ( 13 ) ADDITIONAL ALLOWANCE FOR MILITARY AND NAVAL PER- SONNEL . In the case of compensation received during any tax- able year and before the termination of the present war as pro- claimed by the President , by a ...
... paragraph ; * * * ( 13 ) ADDITIONAL ALLOWANCE FOR MILITARY AND NAVAL PER- SONNEL . In the case of compensation received during any tax- able year and before the termination of the present war as pro- claimed by the President , by a ...
9. lappuse
... paragraph ( 2 ) , uses the method described in paragraph ( 1 ) for any taxable year , then such method shall be used in all subsequent taxable years unless- ( A ) With the approval of the Commissioner a change to a different method is ...
... paragraph ( 2 ) , uses the method described in paragraph ( 1 ) for any taxable year , then such method shall be used in all subsequent taxable years unless- ( A ) With the approval of the Commissioner a change to a different method is ...
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Bieži izmantoti vārdi un frāzes
acquired adjusted basis adjusted gross income amended amortization applicable approval assessment beneficiary bond capital assets centum certificate chapter claim collected collector Commissioner computed corporation credit or refund decedent December 31 deficiency defined in section determined distraint distribution district dividend election emergency facility employee estate or trust estimated tax exceed excess expiration extent February 28 fiduciary filed foreign personal holding gain or loss gross income income tax installment interest internal revenue June 29 liability ment months net income nonresident alien obligations operating loss overpayment paragraph partnership payment payroll period penalties personal holding company prior taxable proceeding profits provided in section purposes regulations prescribed respect Revenue Act sale or exchange Secretary section 23 shareholder specified standard deduction Stat stock or securities subchapter subparagraph Supplement surtax Tax Court tax imposed taxable year beginning taxpayer term thereof tion trade or business United wages withholding exemptions
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...