Codification of Internal Revenue Laws, ... Published Pursuant to Section 1203(c) Revenue Act of 1926. 75-2 |
From inside the book
Results 1-5 of 100
Page 20
... authorized to distribute , apportion , or allocate gross income or deduc- tions between or among such organizations , trades , or businesses , if he determines that such distribution , apportionment , or allocation is necessary in order ...
... authorized to distribute , apportion , or allocate gross income or deduc- tions between or among such organizations , trades , or businesses , if he determines that such distribution , apportionment , or allocation is necessary in order ...
Page 22
... authorized agent or by the guardian or other person charged with the care of the person or property of such taxpayer . ( d ) FIDUCIARIES.- For returns to be made by fiduciaries , see section 142 . SEC . 52. CORPORATION RETURNS . ( a ) ...
... authorized agent or by the guardian or other person charged with the care of the person or property of such taxpayer . ( d ) FIDUCIARIES.- For returns to be made by fiduciaries , see section 142 . SEC . 52. CORPORATION RETURNS . ( a ) ...
Page 24
... authorized in rules and regulations promulgated by the President . Whenever a return is open to the inspection of ... authorized to investigate returns by a resolution of the Senate or House , or a joint committee so authorized by ...
... authorized in rules and regulations promulgated by the President . Whenever a return is open to the inspection of ... authorized to investigate returns by a resolution of the Senate or House , or a joint committee so authorized by ...
Page 25
... authorized in paragraph 2 of subsection ( b ) , or when called upon to testify in any judicial or administrative proceeding to which the State or political subdivision , or such State or local official , body , or commission , as such ...
... authorized in paragraph 2 of subsection ( b ) , or when called upon to testify in any judicial or administrative proceeding to which the State or political subdivision , or such State or local official , body , or commission , as such ...
Page 33
... authorized the distribution of all the assets of such corporation in complete cancellation or redemption of all its stock , shall be considered an adoption of a plan of liquidation , even though no time for the completion of the ...
... authorized the distribution of all the assets of such corporation in complete cancellation or redemption of all its stock , shall be considered an adoption of a plan of liquidation , even though no time for the completion of the ...
Contents
27 | |
29 | |
31 | |
32 | |
35 | |
39 | |
40 | |
42 | |
62 | |
63 | |
64 | |
66 | |
67 | |
68 | |
69 | |
70 | |
44 | |
46 | |
49 | |
51 | |
53 | |
55 | |
56 | |
57 | |
58 | |
59 | |
60 | |
61 | |
71 | |
72 | |
73 | |
74 | |
75 | |
77 | |
78 | |
79 | |
80 | |
81 | |
82 | |
Common terms and phrases
Administrator affixed agents alcohol allowed amended amount applicable approval assessment authorized Board bonded warehouse brandy centum in addition chapter claim collected collector corporation court CROSS REFERENCE dealer deduction deemed deficiency distilled spirits distillery distraint District of Columbia duties of Commissioner employee excess exempt export filed foreign forfeiture gift taxes gross income imposed by section imprisoned interest internal revenue Internal Revenue Code internal-revenue July 13 July 20 June 26 June 30 liability liquor malt malt liquors manufacturer net estates officer oleomargarine package paid paragraph penalty period powers and duties produced provided in section purpose refund regulations prescribed respect Revenue Act rules and regulations Secretary sell snuff sold special tax stamps Stat Statutes subchapter subsection tax imposed taxable taxpayer therein thereof tion Title tobacco TRANSFER OF DUTIES transfer of powers Treasury trust United white phosphorus wine
Popular passages
Page 40 - ... (B) as paid-in surplus or as a contribution to capital, then the basis shall be the same as it would be in the hands of the transferor, increased in the amount of gain or decreased in the amount of loss recognized to the transferor upon such transfer under the law applicable to the year in which the transfer was made.
Page 12 - Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived...
Page 49 - capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
Page 60 - ... any person who willfully attempts in any manner to evade or defeat any tax imposed by this chapter or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than five years, or both, together with the costs of prosecution.
Page 222 - person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
Page 186 - ... tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than one year, or both, together with the costs of prosecution.
Page 281 - Any person who willfully fails to pay, collect, or truthfully account for and pay over, any tax imposed by Titles IV, V, VI, VII, VIII, and IX, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty of the amount of the tax evaded, or not paid, collected or accounted for and paid over, to be assessed and collected in the same manner as taxes are assessed and collected.
Page 117 - ... under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death...
Page 38 - ... (2) If the corporation receiving such other property or money does not distribute it in pursuance of the plan of reorganization, the gain, if any, to the corporation shall be recognized, but in an amount not in excess of the sum of such money and the fair market value of such other property so received, which is not so distributed.
Page 419 - ... whether made upon or shown by the books of the association, company, or corporation, or by any assignment in blank, or by any delivery, or by any paper or agreement or memorandum or other evidence of transfer or sale...