Comparison of the Revenue Acts of 1934 and 1936

U.S. Government Printing Office, 1936 - 290 páginas
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Net income
Credits against net income Sec 164 Different taxable years
Employees trusts Sec 166 Revocable trusts Sec 167 Income for benefit of grantor
Taxes of foreign countries and possessions of United States Sec 169 Common trust funds
SUPPLEMENT FPARTNERSHIPS Sec 181 Partnership not taxable Sec 182 Tax of partners Sec 183 Computation of partnership income Sec 184 Cre...
Earned income Sec 186 Taxes of foreign countries and possessions of United States Sec 187 Partnership returns Sec 188 Different taxable years of pa...
Tax on life insurance companies
Gross income of life insurance companies Sec 203 Net income of life insurance companies
Insurance companies other than life or mutual
Sec 207 Mutual insurance companies other than life
SUPPLEMENT HNONRESIDENT ALIEN INDIVIDUALS Sec 211 Tax on nonresident alien individuals
212 Gross income Sec 212 213 Deductions
214 Credits against net income
215 Allowance of deductions and credits Sec 215 216 Credits against tax Sec 216 217 Returns Sec 217 218 Payment of
Gross income Tax on foreign corporations Sec 232 Deductions
Allowance of deductions and credits Sec 234 Credits against tax Sec 235 Returns
Payment of tax Sec 237 Foreign insurance companies Sec 238 Affiliation SUPPLEMENT JPOSSESSIONS OF THE UNITED STATES
Income from sources within possessions of United States Sec 252 Citizens of possessions of United States SUPPLEMENT KCHINA TRADE ACT CO...
263 Credits against the
264 Affiliation Sec 264 265 Income of shareholders SUPPLEMENT LASSESSMENT AND COLLECTION OF DEFICIENCIES Sec 271 Definition ...
Jeopardy assessments
Bankruptcy and receiverships

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Página 67 - ... 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...
Página 38 - 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 65 - If an exchange would be within the provisions of subsection (b), (1), (2), (3), or (5) of this section if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or money...
Página 106 - ... (b) Nonresident aliens. — All persons, in whatever capacity acting, including lessees or mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the United States, having the control, receipt, custody, disposal, or payment of interest (except interest on deposits with persons carrying on the banking business paid to persons not engaged in business in the United States and not having an office or place of business (therein...
Página 22 - Interest. — All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the interest upon which is wholly exempt from taxation under this title.
Página 37 - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
Página 289 - partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term "partner" includes a member in such a syndicate, group, pool, joint venture, or organization.
Página 79 - 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 92 - States, there shall be deducted (for the purpose of computing the net income therefrom) the expenses, losses, and other deductions properly apportioned or allocated thereto and a ratable part of other expenses, losses, or other deductions which cannot definitely be allocated to some item or class of gross income.
Página 24 - A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business, including a reasonable allowance for obsolescence.

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