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 1633
included in gross income will be deter- death of the insured and interest payments on such amounts and other than amounts mined as in paragraph ( b ) of this section , received as annuities ) under a life insurance except that the ...
included in gross income will be deter- death of the insured and interest payments on such amounts and other than amounts mined as in paragraph ( b ) of this section , received as annuities ) under a life insurance except that the ...
Page 1779
If addition other property ( not permitted to the property so acquired consisted in part of be received without the recognition of the type of property permitted by section 112 ( b ) to be received ...
If addition other property ( not permitted to the property so acquired consisted in part of be received without the recognition of the type of property permitted by section 112 ( b ) to be received ...
Page 1952
or an ferred ( adjusted to the date of the scribed in section 371 ( a ) , or an exexchange ) , decreased by the amount of change of property for property as money received and increased by the described in section 371 ( b ) , amount of ...
or an ferred ( adjusted to the date of the scribed in section 371 ( a ) , or an exexchange ) , decreased by the amount of change of property for property as money received and increased by the described in section 371 ( b ) , amount of ...
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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