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accordance added adjusted alcohol allowable amended applicable approved authorized base period basis bonded bonded warehouse brandy calendar chapter claim Code of Federal Collectors Commissioner of Internal computed consolidated contained contract contributions copy corporation December 31 deductions denatured alcohol deposit determined distilled spirits distillery district supervisor earnings effect example excess profits tax exchange exemption Federal Regulations filed foreign Form gain gross income highest bracket amount income tax interest Internal Revenue Code invested capital issued January less loss March means months obligations OFFICE operating paid paragraph payment percent person prescribed prior production profits net income proof Public read as follows received Register Regulations relating respect Revenue Act Secretary spirits Stat striking subsection tank taxable year beginning taxpayer term thereof tion title 26 transferred Treasury United vessel wine withdrawn
Page 477 - persons in military service" and the term "persons in the military service of the United States", as used in this Act, shall include the following persons and no others: All members of the Army of the United States, the United States Navy, the Marine Corps, the Coast Guard, and all officers of the Public Health Service detailed by proper authority for duty either with the Army or the Navy. The term "military service...
Page 259 - An obligation of the United States or any of its possessions, or of a State or Territory, or any political subdivision thereof, or of the District of Columbia, issued on or after March 1, 1941, on a discount basis and payable without interest at a fixed maturity date not exceeding one year from the date of issue. §1.1221-1 Meaning of terms. (a) The term "capital assets" includes all classes of property not specifically excluded by section 1221.
Page 227 - DEPENDENTS. — $400 for each person (other than husband or wife) dependent upon and receiving his chief support from the taxpayer if such dependent person is under eighteen years of age or is incapable of self-support because mentally or physically defective.
Page 35 - In the case of a foreign corporation engaged in trade or business within the United States or having an office or place of business therein.
Page 11 - ... the calendar year, or the fiscal year ending during such calendar year, upon the basis of which the net income is computed under this Part. "Taxable year...
Page 5 - employee" shall not include any individual while such individual is engaged in the physical operations consisting of the mining of coal, the preparation of coal, the handling (other than movement by rail with standard railroad locomotives) of coal not beyond the mine tipple, or the loading of coal at the tipple. Sixth. The term "representative...
Page 106 - Any person may be compelled to appear and depose and to produce documentary evidence in the same manner as witnesses may be compelled to appear and testify and produce documentary evidence before the commission as hereinbefore provided.
Page 5 - insurance" refers to life insurance of every description, including death benefits paid by fraternal beneficial societies, operating under the lodge system.
Page 5026 - employer" shall not include any company by reason of its being engaged in the mining of coal, the supplying of coal to an employer where delivery is not beyond the mine tipple, and the operation of equipment or facilities therefor, or in any of such activities. • • • (b) The term "carrier" means an express company, sleeping-car company, or carrier by railroad, subject to part i of the Interstate Commerce Act.