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 1857
The same considera- maining portion of such interest will be tions apply to trusts . * † allowed as a credit for the purpose of the normal tax to the estate or trust . Where Sec . 163. Credits against net income .
The same considera- maining portion of such interest will be tions apply to trusts . * † allowed as a credit for the purpose of the normal tax to the estate or trust . Where Sec . 163. Credits against net income .
Page 1858
A “ trust forming purposes other than for the exclusive part of a stock bonus , pension , or profit- benefit of his employees . The diversion sharing plan " is a trust formed and of substantial amounts of trust funds availed of solely ...
A “ trust forming purposes other than for the exclusive part of a stock bonus , pension , or profit- benefit of his employees . The diversion sharing plan " is a trust formed and of substantial amounts of trust funds availed of solely ...
Page 1977
aries of such a trust generally do no more acteristic of both associations and corthan accept the benefits thereof and are porations . This trust form also affords not the voluntary planners or creators the advantages of capacity , as a ...
aries of such a trust generally do no more acteristic of both associations and corthan accept the benefits thereof and are porations . This trust form also affords not the voluntary planners or creators the advantages of capacity , as a ...
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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 |