Comparison of the Revenue Acts of 1934 and 1936U.S. Government Printing Office, 1936 - 290 sider |
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... Revenue Act of 1934 , as amended up to June 22 , 1936 , and the text of the Revenue Act of 1936 . Titles I and IA ( the income tax ) of the 1936 act did not amend , or repeal and reenact the corresponding titles of the 1934 act , as ...
... Revenue Act of 1934 , as amended up to June 22 , 1936 , and the text of the Revenue Act of 1936 . Titles I and IA ( the income tax ) of the 1936 act did not amend , or repeal and reenact the corresponding titles of the 1934 act , as ...
Side 1
... Revenue Act of 1934 ( Public No. 216 , 73d Congress [ H. R. 7835 ] ) Approved May 10 , 1934 , 11:40 a . m . Revenue Act of 1935 ( Public No. 740 , 74th Congress [ H. R. 12395 ] ) Approved June 22 , 1936 , 9 p . m . AN ACT To provide revenue ...
... Revenue Act of 1934 ( Public No. 216 , 73d Congress [ H. R. 7835 ] ) Approved May 10 , 1934 , 11:40 a . m . Revenue Act of 1935 ( Public No. 740 , 74th Congress [ H. R. 12395 ] ) Approved June 22 , 1936 , 9 p . m . AN ACT To provide revenue ...
Side 11
... Revenue Act of 1935 , approved August 30 , 1935 , amended this and the subsequent brackets of the surtax under the 1934 Act . Section 107 of the 1935 Act provided that these amendments should apply only in the case of taxable years ...
... Revenue Act of 1935 , approved August 30 , 1935 , amended this and the subsequent brackets of the surtax under the 1934 Act . Section 107 of the 1935 Act provided that these amendments should apply only in the case of taxable years ...
Side 16
... Revenue Act of 1935 , approved August 30 , 1935 , amended the above subsection of the 1934 Act . Section 107 of the 1935 Act provided that the amendment should apply only in the case of taxable years beginning after December 31 , 1935 ...
... Revenue Act of 1935 , approved August 30 , 1935 , amended the above subsection of the 1934 Act . Section 107 of the 1935 Act provided that the amendment should apply only in the case of taxable years beginning after December 31 , 1935 ...
Side 27
... Revenue Act of 1928 or the Revenue Act of 1932 or the Revenue Act of 1934 which under such section was apportioned to any taxable year beginning after De- cember 31 , 1933 1935 , shall be allowed as a deduction in the years to which so ...
... Revenue Act of 1928 or the Revenue Act of 1932 or the Revenue Act of 1934 which under such section was apportioned to any taxable year beginning after De- cember 31 , 1933 1935 , shall be allowed as a deduction in the years to which so ...
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Vanlige uttrykk og setninger
adjusted net income Agricultural Adjustment Act allowed amended amount apply approved August 30 basis Board centum in addition claim claimant collected collector Commissioner computed court credit or refund decedent December 31 deduction deficiency determined distraint distribution District of Columbia enactment estates in excess excess-profits taxes exempt Federal excise tax fiduciary filed foreign corporation gifts in excess gross estate gross income imposed by section income from sources incomes in excess interest June 30 ment net estates net gifts nonresident alien normal tax NOTE.-Section overpayment paragraph payment period person petition place of business prior processing tax producer provided in section provisions of law purposes read as follows received regulations prescribed respect Revenue Act Secretary section 23 section 601 shareholder stock or securities subdivision subsection surtax net incomes tax imposed taxable years beginning taxpayer thereof tion trade or business Treasury trust United
Populære avsnitt
Side 67 - ... a transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change in identity, form, or place of organization, however effected. (2) The term "a party to a reorganization...
Side 38 - BASIS. (a) DEALERS IN PERSONAL PROPERTY. — Under regulations prescribed by the Commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes of personal property on the installment plan may return as income therefrom in any taxable year that proportion of the installment payments actually received in that year which the gross profit realized or to be realized when payment is completed, bears to the total contract price.
Side 65 - If an exchange would be within the provisions of subsection (b), (1), (2), (3), or (5) of this section if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or money...
Side 106 - ... (b) Nonresident aliens. — All persons, in whatever capacity acting, including lessees or mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the United States, having the control, receipt, custody, disposal, or payment of interest (except interest on deposits with persons carrying on the banking business paid to persons not engaged in business in the United States and not having an office or place of business (therein...
Side 22 - Interest. — All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the interest upon which is wholly exempt from taxation under this title.
Side 37 - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
Side 289 - partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term "partner" includes a member in such a syndicate, group, pool, joint venture, or organization.
Side 79 - IN LIQUIDATION. — Amounts distributed in complete liquidation of a corporation shall be treated as in full payment in exchange for the stock, and amounts distributed in partial liquidation of a corporation shall be treated as in part or full payment in exchange for the stock.
Side 92 - States, there shall be deducted (for the purpose of computing the net income therefrom) the expenses, losses, and other deductions properly apportioned or allocated thereto and a ratable part of other expenses, losses, or other deductions which cannot definitely be allocated to some item or class of gross income.
Side 24 - A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business, including a reasonable allowance for obsolescence.