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 2061
For each of property , paid in for stock or shares , year ending June 30 , beginning with the year ending June 30 , 1939 , there shall be ( B ) paid - in surplus and contributions to imposed upon every domestic corporation capital ...
For each of property , paid in for stock or shares , year ending June 30 , beginning with the year ending June 30 , 1939 , there shall be ( B ) paid - in surplus and contributions to imposed upon every domestic corporation capital ...
Page 2078
was declared in the return for the declaration year to the close of the last incomeCROSS REFERENCE : For regulations governtax taxable year ending with or prior to the ing inspection of returns , see Part 458 . close of the year for ...
was declared in the return for the declaration year to the close of the last incomeCROSS REFERENCE : For regulations governtax taxable year ending with or prior to the ing inspection of returns , see Part 458 . close of the year for ...
Page 2081
If , bankruptcy or receivership terminates is 30 , 1939 , is a declaration year , the computaunder this subsection , the year ending June not necessarily a declaration year , since tion , under paragraph ( 1 ) of subsection ( b ) ...
If , bankruptcy or receivership terminates is 30 , 1939 , is a declaration year , the computaunder this subsection , the year ending June not necessarily a declaration year , since tion , under paragraph ( 1 ) of subsection ( b ) ...
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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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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