Treasury Decisions Under Internal Revenue Laws of the United States, Volume 36U.S. Government Printing Office, 1942 - Taxation |
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Page 5023
... basis from the Superintendent of Documents , Government Printing Office , Washington , D. C. ( For prices , see announcement on back of title page . ) Discontinuance of the publication of Internal Revenue Treasury decisions in the ...
... basis from the Superintendent of Documents , Government Printing Office , Washington , D. C. ( For prices , see announcement on back of title page . ) Discontinuance of the publication of Internal Revenue Treasury decisions in the ...
Page 20
... basis , entered into a contract which was ( as of the date entered into ) within the scope of T. D. 4909 , such contract being completed on November 1 , 1940. Pursuant to such prime contract , the X Corporation , on June 1 , 1939 ...
... basis , entered into a contract which was ( as of the date entered into ) within the scope of T. D. 4909 , such contract being completed on November 1 , 1940. Pursuant to such prime contract , the X Corporation , on June 1 , 1939 ...
Page 23
... basis of the vessel and ( 2 ) the amount of gain which would be recognized to the taxpayer without regard to this subsection . ( d ) The basis for determining gain or loss and for depreciation , for the purpose of Federal income or ...
... basis of the vessel and ( 2 ) the amount of gain which would be recognized to the taxpayer without regard to this subsection . ( d ) The basis for determining gain or loss and for depreciation , for the purpose of Federal income or ...
Page 30
... basis as it may deem to be fair and reasonable in each case . ( b ) With respect to transactions involving the purchase of securities with cash on deposit in the fund , " market value " shall be the gross price paid ( adjusted for ...
... basis as it may deem to be fair and reasonable in each case . ( b ) With respect to transactions involving the purchase of securities with cash on deposit in the fund , " market value " shall be the gross price paid ( adjusted for ...
Page 31
... basis for tax purposes , and any other data affecting the determination of the realized gain . Deposit of an amount equal to the net proceeds of the sale or loss must be made within the period specified in section 32.15 of these ...
... basis for tax purposes , and any other data affecting the determination of the realized gain . Deposit of an amount equal to the net proceeds of the sale or loss must be made within the period specified in section 32.15 of these ...
Common terms and phrases
77th Congress adjusted amended as follows amended by T. D. amended to read applicable approved average base period beginning after December brandy calendar centum Code 53 Stat Code of Federal Collectors of Internal Commissioner of Internal December 31 deductions denatured alcohol determined distilled spirits distillery district supervisor dividends earnings and profits excess profits credit excess profits tax exchange Federal Register Federal Regulations filed gallons gross income HELVERING highest bracket amount income tax inserting in lieu internal revenue bonded Internal Revenue Code lieu thereof OFFICE OF COMMISSIONER operating loss paid paragraph percent period net income pineapple wine prior profits net income provided in section read as follows redistillation respect Revenue Act revenue bonded warehouse Revenue Code 53 section 711 September 20 storekeeper-gauger subchapter subsection tank tank trucks tax imposed taxable year beginning taxpayer thereof the following tion title 26 transferor transferred Treasury decision vessel wine withdrawn
Popular passages
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 260 - 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 229 - 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 13 - ... 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 9 - 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 108 - 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 9 - insurance" refers to life insurance of every description, including death benefits paid by fraternal beneficial societies, operating under the lodge system.
Page 5028 - 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.
Page 69 - All provisions of law (including penalties) applicable in respect of the taxes...