Statistics of Income, Մաս 2

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U.S. Government Printing Office, 1951
Volumes for 1934-53 issued in 2 pts.: pt. 1. Individual income tax returns, estate tax returns, gift tax returns (varies); pt. 2. Corporation income tax returns and personal holding company returns. 1954- issued in 4 pts.: Corporation income tax returns; Estate tax returns; Fiduciary income tax returns; Individual income tax returns.
 

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Common terms and phrases

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Էջ 55 - A corporation entitled to the benefits of section 931, by reason of receiving a large percentage of its gross income from sources within a possession of the United States...
Էջ 469 - Gains and losses from involuntary conversion and from the sale or exchange of certain property used in the trade or business — (1) Definition of property used in the trade or business. For the purposes of this subsection, the term "property used In the trade or business...
Էջ 469 - As used in this subsection, the term "security" means any bond, debenture, note, or certificate or other evidence of indebtedness, issued by any corporation (Including one Issued by a government or political subdivision thereof) , with Interest coupons or in registered form...
Էջ 55 - Effective foreign tax rate. For purposes of this section, the term "effective foreign tax rate" means— (1) With respect to a single controlled foreign corporation, the percentage which — (A) The income, war profits, or excess profits taxes paid or accrued to foreign countries or possessions of the United States by...
Էջ 34 - Stock possessing at least 80 percent of the voting power of all classes of stock and at least 80 percent of each class of the nonvoting stock of each of the...
Էջ 469 - Property Used in the Trade or Business. — "(1) DEFINITION OF PROPERTY USED IN THE TRADE OR BUSINESS. — For the purposes of this subsection, the term 'property used in the trade or business...
Էջ 469 - In the case of any loss claimed to have been sustained from any sale or other disposition of shares of stock or securities where it appears that, within a period beginning 30 days before the date of such sale or disposition and ending 30 days after such date, the taxpayer has acquired (by purchase or by an exchange...
Էջ 470 - All Interest paid or accrued within the taxable year on Indebtedness, except on Indebtedness Incurred or continued to purchase or carry obligations (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 the taxes Imposed by this chapter.
Էջ 471 - ... that the carry-back in the case of the first preceding taxable year shall be the excess, if any, of the amount of such net operating loss...
Էջ 66 - January 1, 1934, if such amounts are reasonable with reference to the size and terms of such indebtedness; (c) Dividends paid after the close of the taxable year and before the 15th day of the third month following the close of the taxable year, if claimed under this subsection in the return, but only to the extent to which such dividends...

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