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 1809
Section limitation in section 117 ( d ) such losses 117 ( d ) ( 2 ) provides a further limitation may not be ... ( other than a corporation ) or loss taken into account ; net loss carry- having in any taxable year ( beginning over .
Section limitation in section 117 ( d ) such losses 117 ( d ) ( 2 ) provides a further limitation may not be ... ( other than a corporation ) or loss taken into account ; net loss carry- having in any taxable year ( beginning over .
Page 1810
Long - Term Capital Gains and Losses Amount taken into account Asset Gain Loss Holding period Percentage under section 117 ( b ) Gain Loss $ 12,000 6,000 Months 19 40 25 23 6633 50 50 6638 $ 8,000 3,000 $ 1,000 9,000 $ 5C0 6,000 ...
Long - Term Capital Gains and Losses Amount taken into account Asset Gain Loss Holding period Percentage under section 117 ( b ) Gain Loss $ 12,000 6,000 Months 19 40 25 23 6633 50 50 6638 $ 8,000 3,000 $ 1,000 9,000 $ 5C0 6,000 ...
Page 1867
com( b ) As a part of his long - term capital gains the case of an individual , except as provided or losses , his distributive share of the net in subsections ( b ) and ( c ) . long - term capital gain or loss of the partner- ( 6 ) ...
com( b ) As a part of his long - term capital gains the case of an individual , except as provided or losses , his distributive share of the net in subsections ( b ) and ( c ) . long - term capital gain or loss of the partner- ( 6 ) ...
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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 |