Codification of Internal Revenue Laws Submitted to ... by Its Staff: Published Pursuant to Section 1203(c), Revenue Act of 19261933 - 225 páginas |
Dentro del libro
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Página 375
... court decisions and Treasury rulings , and each provision involved was discussed with the official charged with its administration . The final step was to arrange the code in a way that appeared best adapted to the needs of the ...
... court decisions and Treasury rulings , and each provision involved was discussed with the official charged with its administration . The final step was to arrange the code in a way that appeared best adapted to the needs of the ...
Página 392
... courts of the United States taking office after June 6 , 1932 , the compensation received as such shall be included in gross income ; and all Acts fixing the compensation of such Presidents and judges are amended accordingly . 3 ( b ) ...
... courts of the United States taking office after June 6 , 1932 , the compensation received as such shall be included in gross income ; and all Acts fixing the compensation of such Presidents and judges are amended accordingly . 3 ( b ) ...
Página 398
... court ; and if the offender be an officer or em- ployee of the United States he shall be dismissed from office or discharged from employment . ( R. S. 3167 as amended by Feb. 24 , 1919 , c . 18 , § 1317 , 40 Stat . 1146 and reenacted in ...
... court ; and if the offender be an officer or em- ployee of the United States he shall be dismissed from office or discharged from employment . ( R. S. 3167 as amended by Feb. 24 , 1919 , c . 18 , § 1317 , 40 Stat . 1146 and reenacted in ...
Página 412
... court brought to enforce payment of taxes made due and payable by virtue of the provisions of this section the finding of the Commis- sioner , made as herein provided , whether made after notice to the taxpayer or not , shall be for all ...
... court brought to enforce payment of taxes made due and payable by virtue of the provisions of this section the finding of the Commis- sioner , made as herein provided , whether made after notice to the taxpayer or not , shall be for all ...
Página 413
... court may direct ; ( 3 ) Income received by estates of deceased persons dur- ing the period of administration or settlement of the estate ; and ( 4 ) Income which , in the discretion of the fiduciary , may be either distributed to the ...
... court may direct ; ( 3 ) Income received by estates of deceased persons dur- ing the period of administration or settlement of the estate ; and ( 4 ) Income which , in the discretion of the fiduciary , may be either distributed to the ...
Términos y frases comunes
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Pasajes populares
Página 389 - ... traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business; and 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.
Página 388 - 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...
Página 398 - 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 433 - The tax shall apply whether the transfer is in trust or otherwise, whether the gift is direct or indirect, and whether the property is real or personal, tangible or intangible; but, in the case of a nonresident not a citizen of the United States, shall apply to a transfer only if the property is situated within the United States.
Página 398 - ... a transfer by a corporation of all or a part of Its assets to another corporation If immediately after the transfer the transferor or Its stockholders or both are in control of the corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change In Identity, for. or place of organization, however effected. (2) The term "a party to a reorganization...
Página 426 - ... under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death...
Página 394 - ... it shall be unlawful for any person to print or publish in any manner whatever not provided by law any income return or any part thereof or source of income, profits, losses, or expenditures appearing in any income return...
Página 485 - If any clause, sentence, paragraph, or part of this Act shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder thereof, but shall be confined in its operation to the clause, sentence, paragraph, or part thereof directly involved in the controversy in which such judgment shall have been rendered.
Página 389 - Debts ascertained to be worthless and charged off within the taxable year (or, in the discretion of the Commissioner, a reasonable addition to a reserve for bad debts) ; and when satisfied that a debt is recoverable only in part, the Commissioner may allow such debt, in an amount not in excess of the part charged off within the taxable year, as a deduction.
Página 404 - States as provided in subsection (a) (2) of this section; (3) Compensation for labor or personal services performed without the United States; (4) Rentals or royalties from property located without the United States or from any interest in such property including rentals or royalties for the use of or for the privilege of using without the United States...