The Code of Federal Regulations of the United States of America Having General Applicability and Legal Effect in Force June 1, 1938: 1st Ed., Published by the Division of the Federal Register, the National Archives, Pursuant to Section 11 of the Federal Register Act as Amended June 19, 1937U.S. Government Printing Office, 1939 - Administrative law |
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Page 1599
TITLE 26 — INTERNAL REVENUE CHAPTER I - BUREAU OF INTERNAL REVENUE DEPARTMENT OF THE TREASURY NOTE : T.D. 4884 , Feb. 11 , 1939 , T.D. 4885 , Feb. 11 , 1939 , T.D. 4889 , Mar. 8 , 1939 , and T.D. 4896 , Apr. 17 , 1939 ; 4 F.R. 883 ...
TITLE 26 — INTERNAL REVENUE CHAPTER I - BUREAU OF INTERNAL REVENUE DEPARTMENT OF THE TREASURY NOTE : T.D. 4884 , Feb. 11 , 1939 , T.D. 4885 , Feb. 11 , 1939 , T.D. 4889 , Mar. 8 , 1939 , and T.D. 4896 , Apr. 17 , 1939 ; 4 F.R. 883 ...
Page 2058
Effective as of the date any fiduciary capacity for any person . of the enactment of the Internal Revenue Code , section 3604 of such Code is amended by striking out “ Nothing in this section shall ( 11 ) Secretary .
Effective as of the date any fiduciary capacity for any person . of the enactment of the Internal Revenue Code , section 3604 of such Code is amended by striking out “ Nothing in this section shall ( 11 ) Secretary .
Page 2146
CASE OF CHANGE IN LAW . and produce books as required under sec- SECTION 3791 OF THE INTERNAL REVENUE tion 3615 , neglects to appear or to produce CODE , IN PART said books - he shall be fined not exceeding SEC . 3791.
CASE OF CHANGE IN LAW . and produce books as required under sec- SECTION 3791 OF THE INTERNAL REVENUE tion 3615 , neglects to appear or to produce CODE , IN PART said books - he shall be fined not exceeding SEC . 3791.
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Contents
UNITED STATES OF AMERICA | 1982 |
Containing documents of general applicability | 2160 |
OF | 2192 |
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accordance acquired addition adjusted alien allowed amended amount applicable assessment authorized basis beginning bond capital centum claim close collection collector Commissioner complete computed considered contract corporation cost deductions deficiency determined distribution dividends earnings employees ending example excess exchange exemption expenses Federal filed foreign Form gain or loss gross income holding imposed income tax individual interest Internal Revenue Internal Revenue Code issued less liability limited liquidation loss manufacturer means ment method net income nonresident operating organized paid paragraph partnership payment percent performed period person poration portion prescribed prior production profits purchased reason received refund regulations relating resident respect Revenue Act rule securities shareholder shares sources subcontract surtax taxable taxpayer term thereof tion trade trust United