United States Statutes at Large, Volumen53,Parte1U.S. Government Printing Office, 1939 |
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Página 11
... filing of his return for the preceding taxable year , has filed with the Commissioner his election to have it apply . ( 6 ) REGULATIONS AS TO CHANGE . - The change to such method shall be made in accordance with such regulations as the ...
... filing of his return for the preceding taxable year , has filed with the Commissioner his election to have it apply . ( 6 ) REGULATIONS AS TO CHANGE . - The change to such method shall be made in accordance with such regulations as the ...
Página 22
... filed by the corporation under subsection ( d ) , the specific amount stated in such consent . ( 5 ) PARTIAL DISTRIBUTION . - The term " partial distribution " means such part of an actual distribution , payable during the last month of ...
... filed by the corporation under subsection ( d ) , the specific amount stated in such consent . ( 5 ) PARTIAL DISTRIBUTION . - The term " partial distribution " means such part of an actual distribution , payable during the last month of ...
Página 23
... filed is accompanied by cash , or such other medium of payment as the Commissioner may by regula- tions authorize , in an amount equal to the amount that would be required by section 143 ( b ) or 144 to be deducted and withheld by the ...
... filed is accompanied by cash , or such other medium of payment as the Commissioner may by regula- tions authorize , in an amount equal to the amount that would be required by section 143 ( b ) or 144 to be deducted and withheld by the ...
Página 28
... filed shall prepare such copy . Such amount shall be collected and paid , without interest , in the same manner as the amount of tax due in excess of that shown by the taxpayer upon a return in the case of a mathematical error appearing ...
... filed shall prepare such copy . Such amount shall be collected and paid , without interest , in the same manner as the amount of tax due in excess of that shown by the taxpayer upon a return in the case of a mathematical error appearing ...
Página 29
United States. of returns filed or prepared pursuant to this subsection shall remain on file for a period of not less than two years from the date they are required to be filed , and may be destroyed at any time thereafter under the ...
United States. of returns filed or prepared pursuant to this subsection shall remain on file for a period of not less than two years from the date they are required to be filed , and may be destroyed at any time thereafter under 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...