Comparison of the Revenue Acts of 1936 and 1938, Volume 36U.S. Government Printing Office, 1938 - 336 páginas |
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Outras edições - Ver tudo
Palavras e frases frequentes
1936 Act relating 50 per centum adjusted net income Agricultural Adjustment Act allowed amended amount apply approval assessment basic surtax credit basis Board capital gain centum in addition claim collected Commissioner computed credit or refund December 31 deduction deficiency defined in section determined distraint distribution dividends paid credit enactment exempt expiration fair market value fatty acids February 28 Federal excise tax fiduciary filed foreign corporation foreign personal holding gain or loss gross income imposed by section included income from sources incomes in excess individual interest June 30 ment months nonresident alien normal tax NOTE.-Section palm oil paragraph payment period personal holding company portion prior provided in section purposes read as follows received regulations prescribed respect Revenue Act Secretary section 23 shareholder specified stock or securities subsection surtax net incomes tax imposed taxable year beginning taxpayer term thereof tion trade or business United
Passagens conhecidas
Página 20 - Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived...
Página 106 - 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 138 - Income accumulated or held for future distributions under the terms of the will or trust; (2) Income which is to be distributed currently by the fiduciary to the beneficiaries, and income collected by a guardian of an Infant which is to be held or distributed as the court may direct; (3) Income received by estates of deceased persons during the period of administration or settlement of the estate; and (4) Income which, hi the discretion of the fiduciary, may be either distributed to the beneficiaries...
Página 84 - ... 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 98 - ... (c) 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 83 - 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 148 - That every partnership shall make a return for each taxable year, stating specifically the items of its gross income and the deductions allowed by this title, and shall include in the return the names and addresses of the individuals who would be entitled to share in the net income if distributed and the amount of the distributive share of each individual. The return shall be sworn to by any one of the partners.
Página 51 - 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 330 - 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 29 - A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business, including a reasonable allowance for obsolescence.