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 2063
OR ATTEMPT TO DEFEAT OR EVADE TAX . shall , in addition to other penalties pro- ( d ) “ Net income " means ( 1 ) ... 21 of the Internal Revenue Code , or more than one year , or both , together with ( 2 ) in the case of an income - tax ...
OR ATTEMPT TO DEFEAT OR EVADE TAX . shall , in addition to other penalties pro- ( d ) “ Net income " means ( 1 ) ... 21 of the Internal Revenue Code , or more than one year , or both , together with ( 2 ) in the case of an income - tax ...
Page 2064
corporation's capital stock tax return Less : Amount taxable at 6 percent , and the adjusted declared value set forth portion of net income in excess of 10 percent and not in excess of in its excess - profits tax return , except 15 ...
corporation's capital stock tax return Less : Amount taxable at 6 percent , and the adjusted declared value set forth portion of net income in excess of 10 percent and not in excess of in its excess - profits tax return , except 15 ...
Page 3239
4899 Income tax , amendments relating to gain or loss on dis . May 9 position of installment obligations . 4900 Regulations governing inspection of income , excess - profits , May 11 and capital stock tax ...
4899 Income tax , amendments relating to gain or loss on dis . May 9 position of installment obligations . 4900 Regulations governing inspection of income , excess - profits , May 11 and capital stock tax ...
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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