Income Tax Procedure ...Ronald Press Company, 1927 Editions for 1922-25 include federal capital stock tax, federal estate tax, and supplement to Excess profits tax procedure, 1921. |
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Palavras e frases frequentes
accounting period accrued agent allowed Appeal 1 B. T. A. applied assets bank bonds cent Chapter claim Co.'s Appeal collector community property compensation computed consolidated return contract cost court December 31 DECISION deduction determined distribution dividends domestic corporation earned income earned income credit employees excess exchange fair market value February 28 Federal filed fiscal foreign corporation Former Procedure gain or loss gift gross income held husband included Income Tax Procedure individual installment interest inventory Liberty bonds March method net income nonresident alien normal tax organized ownership certificates partnership payment personal exemption prior profits purchase purpose realized receipt REGULATION reorganization resident Revenue Act RULING Section 213 securities separate returns sold stockholders surtax tax-free covenant taxable income taxes paid taxpayer thereof tion trade or business transaction Treasury treasury stock trust United wife withholding
Passagens conhecidas
Página 411 - 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 704 - There shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income of the estate or trust for its taxable year which is to be distributed currently...
Página 722 - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate...
Página 386 - ... to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess of the sum of such money and the fair market value of such other property.
Página 529 - 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 36 - 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 18 - Fraternal beneficiary societies, orders, or associations, (A) operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system...
Página 749 - The cost of incidental repairs which neither materially add to the value of the property nor appreciably prolong its life, but keep it in an ordinarily efficient operating condition...
Página 554 - 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 46 - Except as provided in paragraph (2), in the judicial district where the plaintiff resides; "(2) In the case of a civil action by a corporation under paragraph (1) of subsection (a) of section 1346, in the judicial district m which is located the principal place of business...