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 |
From inside the book
Results 1-3 of 97
Page 1653
contribution of $ 5,000 , only $ 4,000 of subscriber ) obligations of the United which is deductible under section 23 ( q ) States issued after September 24 , 1917 , ( whether because of the 5 percent limi- the interest upon which is ...
contribution of $ 5,000 , only $ 4,000 of subscriber ) obligations of the United which is deductible under section 23 ( q ) States issued after September 24 , 1917 , ( whether because of the 5 percent limi- the interest upon which is ...
Page 1693
sales or exchanges of property made on of such an interest so acquired may not June 15 , 1938 , between A and the N Cor- set up the value of the expected future poration or AP and the N Corporation payments as corpus or principal and ...
sales or exchanges of property made on of such an interest so acquired may not June 15 , 1938 , between A and the N Cor- set up the value of the expected future poration or AP and the N Corporation payments as corpus or principal and ...
Page 1755
SEC . 105. Sale of oil or gas properties . - In The taxpayer shall submit with his rethe case of a bona fide sale of any oil or turn a statement fully explaining the gas property , or any interest therein ...
SEC . 105. Sale of oil or gas properties . - In The taxpayer shall submit with his rethe case of a bona fide sale of any oil or turn a statement fully explaining the gas property , or any interest therein ...
What people are saying - Write a review
We haven't found any reviews in the usual places.
Contents
UNITED STATES OF AMERICA | 1982 |
Containing documents of general applicability | 2160 |
OF | 2192 |
4 other sections not shown
Other editions - View all
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