Legislative Calendar, Volume 53, Part 1U.S. Government Printing Office, 1939 - United States |
From inside the book
Results 1-5 of 100
Page 26
... Secretary , to be made for a fractional part of a year , then the income shall be computed on the basis of the period for which separate return is made . ( c ) INCOME PLACED ON ANNUAL BASIS . - If a separate return is made ( except ...
... Secretary , to be made for a fractional part of a year , then the income shall be computed on the basis of the period for which separate return is made . ( c ) INCOME PLACED ON ANNUAL BASIS . - If a separate return is made ( except ...
Page 29
... Secretary and ap- proved by the President . ( 2 ) And all returns made under this chapter , subchapters A , B , and D of chapter 2 , subchapter B of chapter 3 , chapters 4 , 7 , 12 , and 21 , subchapter A of chapter 29 , and subchapters ...
... Secretary and ap- proved by the President . ( 2 ) And all returns made under this chapter , subchapters A , B , and D of chapter 2 , subchapter B of chapter 3 , chapters 4 , 7 , 12 , and 21 , subchapter A of chapter 29 , and subchapters ...
Page 50
... SECRETARY OF STATE . - The Secretary of State shall certify to the Secretary of the Treasury the names of the foreign countries which grant an equivalent exemption to the employees of the Government of the United States performing ...
... SECRETARY OF STATE . - The Secretary of State shall certify to the Secretary of the Treasury the names of the foreign countries which grant an equivalent exemption to the employees of the Government of the United States performing ...
Page 60
... Secretary may by regulations prescribe― ( 1 ) Every individual having a net income for the taxable year of $ 1,000 or over , if single , or if married and not living with hus- band or wife ; ( 2 ) Every individual having a net income ...
... Secretary may by regulations prescribe― ( 1 ) Every individual having a net income for the taxable year of $ 1,000 or over , if single , or if married and not living with hus- band or wife ; ( 2 ) Every individual having a net income ...
Page 65
... Secretary , by regu- lations prescribe . ( e ) DISTRIBUTIONS IN LIQUIDATION . - Every corporation shall , when required by the Commissioner , render a correct return , duly verified under oath , of its distributions in liquidation ...
... Secretary , by regu- lations prescribe . ( e ) DISTRIBUTIONS IN LIQUIDATION . - Every corporation shall , when required by the Commissioner , render a correct return , duly verified under oath , of its distributions in liquidation ...
Contents
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iii | |
lxxxi | |
cxcv | |
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Common terms and phrases
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 penalties 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
Popular passages
Page 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.
Page 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...
Page 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.
Page clxxv - In any court of the United States and in any court established by Act of Congress, any writing or record, whether in the form of an entry in a book or otherwise, made as a memorandum or record of any act, transaction, occurrence, or event, shall be admissible as evidence...
Page 137 - 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.
Page 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.
Page 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...
Page 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...
Page 41 - ... then the basis shall be the same as it would be in the hands of the transferor, increased in the amount of gain or decreased in the amount of loss recognized to the transferor upon such transfer under the law applicable to the year in which the transfer was made; (9) Tax-free distributions.
Page clxxiii - It has general jurisdiction of all "claims founded upon the Constitution of the United States or any law of Congress, except for pensions, or upon any regulation of an Executive Department, or upon any contract, expressed or implied, with the Government of the United States, or for damages, liquidated or unliquidated, in cases not sounding in tort, in respect of which claims the party would be entitled to redress against the United States, either in a court of law, equity, or admiralty, if the United...