Federal Income and Estate Tax Laws, Correlated: Being a Correlation of the Income Tax Acts of 1924, 1926, 1928, 1932, 1934 and 1936, with Amendments, and the Estate Tax Acts of 1916, 1917, 1918, 1921, 1924 and 1926, with Amendments. Also Containing the Gift Tax Acts of 1924 and 1932, with Amendments, the Excess Profits and Capital Stock Taxes Imposed Since 1933, with Amendments, the Provisions of the Act of 1936 with Reference to Unjust Enrichment and Refunds of Processing Taxes, and the Revised Statutes Applicable to Federal TaxationCallaghan, 1936 - 516 sider |
Innhold
TITLE IINCOME | 2 |
SUBTITLE BGENERAL PROVISIONS | 3 |
25Credits | 5 |
Opphavsrett | |
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acquired addition adjusted basis alien individual allocated allowed amended apply approval assessment basis beneficiary benefit calendar centum in addi cess cluded collected collector Commis Commissioner computed December 31 deduction deficiency dends depletion determined distraint distributed District of Columbia dividends ductions erty estate or trust exceed excess-profits taxes exchange exempt fair market value February 28 fiduciary filed fiscal foreign corporation gain or loss grantor gross income included income from sources incomes in ex incomes in excess installment insurance company interest ment nonresident alien normal tax paragraph partnership payer payment period poration prior prop provided in section purpose quired refund regulations prescribed respect Revenue Act scribed Secretary section 23 share shareholder sion sioner stock or securities subdivision subsection surtax net incomes tax imposed taxable taxpayer thereof tion trade or business transfer United vided vidual war-profits Wash Sales withholding