United States Statutes at Large, Volumen53,Parte1U.S. Government Printing Office, 1939 |
Dentro del libro
Resultados 1-5 de 100
Página 13
... DETERMINING Loss . - The basis for determining the amount of deduction for losses sustained , to be allowed under sub- section ( e ) or ( f ) , and for bad debts , to be allowed under subsec- tion ( k ) , shall be the adjusted basis ...
... DETERMINING Loss . - The basis for determining the amount of deduction for losses sustained , to be allowed under sub- section ( e ) or ( f ) , and for bad debts , to be allowed under subsec- tion ( k ) , shall be the adjusted basis ...
Página 29
... determined by the Commissioner shall constitute public records ; but , except as hereinafter provided in this section , they shall be open to inspection only upon order of the President and under rules and regulations prescribed by the ...
... determined by the Commissioner shall constitute public records ; but , except as hereinafter provided in this section , they shall be open to inspection only upon order of the President and under rules and regulations prescribed by the ...
Página 30
... determine . ( C ) Any relevant or useful information thus obtained may be submitted by the committee obtaining it to ... determine , in the office of the collector in each internal revenue district and in such other places as he may ...
... determine . ( C ) Any relevant or useful information thus obtained may be submitted by the committee obtaining it to ... determine , in the office of the collector in each internal revenue district and in such other places as he may ...
Página 31
... determined as the tax by the taxpayer as is attributable to the short - term or long - term capital gain derived by the taxpayer from the receipt by him of property other than money upon the complete liquidation ( as defined in section ...
... determined as the tax by the taxpayer as is attributable to the short - term or long - term capital gain derived by the taxpayer from the receipt by him of property other than money upon the complete liquidation ( as defined in section ...
Página 37
... determined under this section shall be recognized for the purposes of this chapter , shall be determined under the provisions of section 112 . ( d ) INSTALLMENT SALES . - Nothing in this section shall be con- strued to prevent ( in the ...
... determined under this section shall be recognized for the purposes of this chapter , shall be determined under the provisions of section 112 . ( d ) INSTALLMENT SALES . - Nothing in this section shall be con- strued to prevent ( in the ...
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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...