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 1643
are the close of any taxable year beginning after extent thereof , and second , those acquired in December 31 , 1938 , of raw materials which the taxable year ; and " ( C ) Treat those included in the opening ( A ) used in a business ...
are the close of any taxable year beginning after extent thereof , and second , those acquired in December 31 , 1938 , of raw materials which the taxable year ; and " ( C ) Treat those included in the opening ( A ) used in a business ...
Page 1647
Such analysis used , and also as of the beginning of the shall include a description and the amount of each kind of raw materials . In the case preceding taxable year . In the case of of a taxpayer who claims that his principal a ...
Such analysis used , and also as of the beginning of the shall include a description and the amount of each kind of raw materials . In the case preceding taxable year . In the case of of a taxpayer who claims that his principal a ...
Page 2052
holder's hands , be determined by allocating stock dividends and stock rights acquired between the old stock and the new stock the adjusted basis of the old stock ; such alloca- in a taxable year beginning after Detion to be made under ...
holder's hands , be determined by allocating stock dividends and stock rights acquired between the old stock and the new stock the adjusted basis of the old stock ; such alloca- in a taxable year beginning after Detion to be made under ...
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Contents
UNITED STATES OF AMERICA | 1982 |
Containing documents of general applicability | 2160 |
OF | 2192 |
4 other sections not shown
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Common terms and phrases
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
Bibliographic information
| Title | 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, 1937 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, 1937, National Archives (U.S.) Book 2 of The Code of Federal Regulations of the United States of America: Having General Applicability and Legal Effect in Force June 1, 1938, United States. Division of the Federal Register |
| Contributor | National Archives (U.S.) |
| Publisher | U.S. Government Printing Office, 1939 |
| Original from | the University of California |
| Digitized | 1 Jul 2008 |
| Export Citation | BiBTeX EndNote RefMan |