Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932U.S. Government Printing Office, 1933 - 423 lappuses |
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1.–5. rezultāts no 100.
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... tion of timber____ *** 82 83 83 245. Determination of fair market value of timber ... 246. Determination of quantity of timber_ .. 86 247. Aggregating timber and land for purposes of valuation and accounting ---- 86 248. Timber ...
... tion of timber____ *** 82 83 83 245. Determination of fair market value of timber ... 246. Determination of quantity of timber_ .. 86 247. Aggregating timber and land for purposes of valuation and accounting ---- 86 248. Timber ...
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... tion 251___ 297 Section 252 . Citizens of possessions of United States .. 298 Article 1141 . Status of citizens of United States possession__ . 298 SUPPLEMENT K - CHINA TRADE ACT CORPORATIONS Section 261. Credit against net income ...
... tion 251___ 297 Section 252 . Citizens of possessions of United States .. 298 Article 1141 . Status of citizens of United States possession__ . 298 SUPPLEMENT K - CHINA TRADE ACT CORPORATIONS Section 261. Credit against net income ...
2. lappuse
... tion of the articles under Division III relating to Supplements A - D of the Act , to certain special classes of taxpayers is subject to the exceptions and additional provisions in Supplements E - K of the Act and in the articles under ...
... tion of the articles under Division III relating to Supplements A - D of the Act , to certain special classes of taxpayers is subject to the exceptions and additional provisions in Supplements E - K of the Act and in the articles under ...
3. lappuse
... tion 25 ; and ( b ) 8 per centum of the remainder of such excess amount . ART . 11. Income tax on individuals . - Title I of the Act , which in general is effective January 1 , 1932 ( see section 65 ) , imposes an income tax on ...
... tion 25 ; and ( b ) 8 per centum of the remainder of such excess amount . ART . 11. Income tax on individuals . - Title I of the Act , which in general is effective January 1 , 1932 ( see section 65 ) , imposes an income tax on ...
9. lappuse
... tion 104 . ART . 31. Income tax on corporations . - The Act imposes an income tax on all corporations not expressly exempt ( see section 103 ) at the rate of 134 per cent of the net income subject to tax . For rate of tax on ...
... tion 104 . ART . 31. Income tax on corporations . - The Act imposes an income tax on all corporations not expressly exempt ( see section 103 ) at the rate of 134 per cent of the net income subject to tax . For rate of tax on ...
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Bieži izmantoti vārdi un frāzes
acquired adjustment allocated applicable assessment basis beneficiary Board bonds capital net gain cent centum in addition claim collector Commissioner compensation computing net income cost December 31 deductible from gross deficiency depletion deposit determined distraint distribution District of Columbia dividends domestic corporation employees entitled exchange expenses fair market value February 28 fiduciary filed foreign corporation gain or loss gross income included in gross income from sources income tax incomes in excess insurance companies interest Internal Revenue inventory lessor liability Liberty bond Liberty loan ment method mineral nonresident alien individual normal tax obligations officer paid or accrued paragraph partnership payment period prescribed production profits provided in section purchased purpose reasonable refund resident respect return of income Revenue Act section 23 shareholder sold stock or securities surtax tax imposed taxable taxpayer thereof tion trade or business transfer trust instrument
Populāri fragmenti
11. lappuse - Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived...
138. lappuse - ... any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law...
166. lappuse - No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other property held primarily for sale, nor stocks, bonds, notes, choses in action, certificates of trust or beneficial interest, or other securities or evidences of indebtedness or interest) is exchanged solely for property of a like kind to be held either for productive use in trade or business or for investment.
164. lappuse - If property (as a result of its destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation, or the threat or imminence thereof...
170. lappuse - ... 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 stockholders or both are in control of the corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change in identity, form, or place of organization, however effected. (2) The term "a party to a reorganization...
194. lappuse - If a corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution and cancellation or redemption in whole or in part essentially equivalent to the distribution of a taxable dividend...
139. 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...
54. lappuse - In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute owner of the property and shall be allowed to the life tenant.
112. 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.
224. lappuse - ... paid by such foreign corporation to any foreign country or to any possession of the United States, upon or with respect to the accumulated profits of such foreign corporation from which such dividends were paid, which the amount of such dividends bears to the amount of such accumulated profits...