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 1912
a has able under this section in respect of a tax ( 2 ) In the case of the liability of a imposed by this title , if mailed to the per- transferee of a transferee of the propson subject to the liability at his last known address , shall ...
a has able under this section in respect of a tax ( 2 ) In the case of the liability of a imposed by this title , if mailed to the per- transferee of a transferee of the propson subject to the liability at his last known address , shall ...
Page 2044
SUMPTION OF LIABILITIES OR THE AC- 20.75 Place of filing returns . 20.76 Effective date . QUISITION OF PROPERTY SUBJECT TO A LIABILITY Recognition of Gain or Loss and the Sec . Basis of Property Acquired in Certain 20.1 General .
SUMPTION OF LIABILITIES OR THE AC- 20.75 Place of filing returns . 20.76 Effective date . QUISITION OF PROPERTY SUBJECT TO A LIABILITY Recognition of Gain or Loss and the Sec . Basis of Property Acquired in Certain 20.1 General .
Page 2046
transferee assumes a liability of a transferor , Aling a claim for refund for such taxable or where the property of a transferor is trans- year , or within one year from the date of enferred subject to a liability , then for the actment ...
transferee assumes a liability of a transferor , Aling a claim for refund for such taxable or where the property of a transferor is trans- year , or within one year from the date of enferred subject to a liability , then for the actment ...
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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 |