United States Statutes at Large, Volum 53,Del 1U.S. Government Printing Office, 1939 |
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Side 11
... taxpayer , inventories shall be taken by such taxpayer upon such basis as the Commissioner , with the approval of the Secretary , may prescribe as conforming as nearly as may be to the best accounting practice in the trade or business ...
... taxpayer , inventories shall be taken by such taxpayer upon such basis as the Commissioner , with the approval of the Secretary , may prescribe as conforming as nearly as may be to the best accounting practice in the trade or business ...
Side 12
... taxpayer has not taken or is not taking title or in which he has no equity . ( 2 ) CORPORATE CHARITABLE CONTRIBUTIONS . - No deduction shall be allowable under paragraph ( 1 ) to a corporation for any con- tribution or gift which would ...
... taxpayer has not taken or is not taking title or in which he has no equity . ( 2 ) CORPORATE CHARITABLE CONTRIBUTIONS . - No deduction shall be allowable under paragraph ( 1 ) to a corporation for any con- tribution or gift which would ...
Side 13
... taxpayer has acquired substantially identical property , see section 118 . ( k ) BAD DEBTS . ( 1 ) GENERAL RULE . - Debts ascertained to be worthless and charged off within the taxable year ( or , in the discretion of the Commissioner ...
... taxpayer has acquired substantially identical property , see section 118 . ( k ) BAD DEBTS . ( 1 ) GENERAL RULE . - Debts ascertained to be worthless and charged off within the taxable year ( or , in the discretion of the Commissioner ...
Side 15
... taxpayer's net income as computed without the benefit of this subsection . Such contributions or gifts shall be allowable as deductions only if verified under rules and regulations prescribed by the Commissioner , with the approval of ...
... taxpayer's net income as computed without the benefit of this subsection . Such contributions or gifts shall be allowable as deductions only if verified under rules and regulations prescribed by the Commissioner , with the approval of ...
Side 16
... taxpayer , when the taxpayer is directly or indirectly a beneficiary under such policy ; or ( 5 ) Any amount otherwise allowable as a deduction which is allocable to one or more classes of income other than interest ( whether or not any ...
... taxpayer , when the taxpayer is directly or indirectly a beneficiary under such policy ; or ( 5 ) Any amount otherwise allowable as a deduction which is allocable to one or more classes of income other than interest ( whether or not any ...
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Populære avsnitt
Side 12 - ... rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity.
Side 50 - 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...
Side 145 - 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.
Side 46 - ... gross income from the property during the taxable year, excluding from such gross income an amount equal to any rents or royalties paid or incurred by the taxpayer in respect of the property.
Side 30 - ... or to permit any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law...
Side 37 - Amount realized. — The amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair market value of the property (other than money) received.
Side 24 - 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 37 - No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock or securities in such corporation, and immediately after the exchange such person or persons are in control of the corporation...
Side 37 - No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization.
Side 14 - In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute owner of the property and shall be allowed to the life tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance with the pertinent provisions of the instrument creating the trust, or, in the absence of such provisions, on the basis of the trust income...