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 1623
PART II - COMPUTATION OF NET INCOME Subpart C - Gross Income - Net Income commercial net income . This appears from the fact that ordinarily it is to be computed in accordance with the SEC . 21. Net income .— “ Net income " means method ...
PART II - COMPUTATION OF NET INCOME Subpart C - Gross Income - Net Income commercial net income . This appears from the fact that ordinarily it is to be computed in accordance with the SEC . 21. Net income .— “ Net income " means method ...
Page 1705
come to net income for the first preceding taxYEAR 1939 able year ( 1939 ) exceeds the basic surtax ( 4 ) Basic surtax credit --- $ 100,000 credit for such year , in which case it ( 5 ) Less adjusted net inoperates to reduce the amount ...
come to net income for the first preceding taxYEAR 1939 able year ( 1939 ) exceeds the basic surtax ( 4 ) Basic surtax credit --- $ 100,000 credit for such year , in which case it ( 5 ) Less adjusted net inoperates to reduce the amount ...
Page 1896
The | Less : Amount taxable at 6 percent , computations are as follows : portion of net income in excess of 10 percent and not in excess FIRST COMPUTATION of 15 percent of the adjusted declared value of the capital WITHOUT ALLOWING THE ...
The | Less : Amount taxable at 6 percent , computations are as follows : portion of net income in excess of 10 percent and not in excess FIRST COMPUTATION of 15 percent of the adjusted declared value of the capital WITHOUT ALLOWING THE ...
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Contents
UNITED STATES OF AMERICA | 1982 |
Containing documents of general applicability | 2160 |
OF | 2192 |
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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