United States Statutes at Large, Volumen53,Parte1U.S. Government Printing Office, 1939 |
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Resultados 1-5 de 86
Página 10
... contract , but if such amounts ( when added to amounts received before the taxable year under such contract ) exceed the aggregate premiums or consideration paid ( whether or not paid during the taxable year ) then the excess shall be ...
... contract , but if such amounts ( when added to amounts received before the taxable year under such contract ) exceed the aggregate premiums or consideration paid ( whether or not paid during the taxable year ) then the excess shall be ...
Página 37
... contract pro- viding for payment in installments ) the taxation of that portion of any installment payment representing gain or profit in the year in which such payment is received . SEC . 112. RECOGNITION OF GAIN OR LOSS . ( a ) ...
... contract pro- viding for payment in installments ) the taxation of that portion of any installment payment representing gain or profit in the year in which such payment is received . SEC . 112. RECOGNITION OF GAIN OR LOSS . ( a ) ...
Página 42
... contract or option to acquire which ) resulted in the nondeductibility ( under section 118 of this chapter or corresponding provisions of prior income tax laws , relating to wash sales ) of the loss from the sale or other disposition of ...
... contract or option to acquire which ) resulted in the nondeductibility ( under section 118 of this chapter or corresponding provisions of prior income tax laws , relating to wash sales ) of the loss from the sale or other disposition of ...
Página 49
... contract with any person , the object and purpose of which is to acquire , construct , operate , or maintain a public utility- ( 1 ) If by the terms of such contract the tax imposed by this chapter is to be paid out of the proceeds from ...
... contract with any person , the object and purpose of which is to acquire , construct , operate , or maintain a public utility- ( 1 ) If by the terms of such contract the tax imposed by this chapter is to be paid out of the proceeds from ...
Página 50
United States. ( 2 ) If by the terms of such contract no part of the proceeds from the operation of the bridge for the taxable year would , irrespective of the tax imposed by this chapter , accrue directly to or for the use of or be ...
United States. ( 2 ) If by the terms of such contract no part of the proceeds from the operation of the bridge for the taxable year would , irrespective of the tax imposed by this chapter , accrue directly to or for the use of or be ...
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Términos y frases comunes
affixed agents alcohol allowed amended amount applicable approval assessment bankruptcy Board bonded warehouse brandy centum in addition chapter claim collected collector computed corporation court creditors CROSS REFERENCE dealer debtor debtor in possession deduction deficiency distilled spirits distillery distraint distribution District of Columbia dividends duties of Commissioner employee excess exempt export filed foreign forfeiture gift taxes gross income interest internal revenue July 13 July 20 June 26 liability liquor malt liquors manufacturer net estates notice officer oleomargarine package paid paragraph penalty period personal holding company petition powers and duties proceeding produced provided in section purposes received refund regulations prescribed respect Revenue Act Secretary shareholder sold special tax stamps Stat stock or securities subchapter subsection surtax net incomes tax imposed taxable taxpayer therein thereof tion Title tobacco TRANSFER OF DUTIES Treasury trust United white phosphorus wine
Pasajes populares
Página 12 - ... rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity.
Página 50 - capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
Página 145 - person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
Página 46 - ... 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.
Página 30 - ... or to permit 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...
Página 37 - Amount realized. — The amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair market value of the property (other than money) received.
Página 24 - 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.
Página 37 - 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...
Página 37 - 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.
Página 14 - 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. In the case of property held in trust the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance with the pertinent provisions of the instrument creating the trust, or, in the absence of such provisions, on the basis of the trust income...