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accordance acquired addition allowed amended amount Appeals apply approval assessment association authorized basis benefit Board bond calendar capital centum claim collected collector Commissioner computed corporation court decedent decision deduction deficiency demand determined distributed district dividends division earnings effect enactment entitled exceed excess exchange exempt expenses expiration fiduciary filed final follows foreign gain gift gross income held individual interest Internal Revenue issued less liability limitation loss mailed manner manufacturer means ment month net income notice operation organized otherwise paid paragraph payment penalty period person petition portion possession prescribed prior proceeding profits provided in section received refund regulations relating rendered resident respect Revenue Act rules Secretary securities share sold sources stamp Statutes subdivision tax imposed taxable taxpayer term thereof tion trade transfer trust United unless
Página 14 - ... traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business; and 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 56 - Distributions in liquidation. — Amounts distributed in complete liquidation of a corporation shall be treated as in full payment in exchange for the stock, and amounts distributed in partial liquidation of a corporation shall be treated as in part or full payment in exchange for the stock.
Página 179 - To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke...
Página 225 - Members of Congress who are members of the Commission shall serve without compensation in addition to that received for their services as Members of Congress; but they shall be reimbursed for travel, subsistence, and other necessary expenses incurred by them in the performance of the duties vested in the Commission.
Página 34 - ... 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...
Página 43 - 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 title...
Página 42 - Benevolent life insurance associations of a purely local character, mutual ditch or irrigation' companies, mutual or cooperative telephone companies, or like organizations; but only if 85 per centum or more of the income consists of amounts collected from members for the sole purpose of meeting losses and expenses; (11) Farmers...
Página 39 - 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...