The Public Statutes at Large of the United States of America, Հատոր 53,Մաս 1U.S. Government Printing Office, 1939 |
From inside the book
Արդյունքներ 86–ի 1-ից 3-ը:
Էջ 24
... period is other than a fiscal year as defined in section 48 or if the taxpayer has no annual accounting period or does not keep books , the net income shall be computed on the basis of the calendar year . For use of inventories , see ...
... period is other than a fiscal year as defined in section 48 or if the taxpayer has no annual accounting period or does not keep books , the net income shall be computed on the basis of the calendar year . For use of inventories , see ...
Էջ 26
... PERIOD . If a taxpayer changes his accounting period from fiscal year to cal- endar year , from calendar year to fiscal year , or from one fiscal year to another , the net income shall , with the approval of the Commis- sioner , be ...
... PERIOD . If a taxpayer changes his accounting period from fiscal year to cal- endar year , from calendar year to fiscal year , or from one fiscal year to another , the net income shall , with the approval of the Commis- sioner , be ...
Էջ 90
... PERIOD OF LIMITATION . - The period of limitation for assess- ment of any such liability of a transferee or fiduciary shall be as follows : ( 1 ) In the case of the liability of an initial transferee of the property of the taxpayer ...
... PERIOD OF LIMITATION . - The period of limitation for assess- ment of any such liability of a transferee or fiduciary shall be as follows : ( 1 ) In the case of the liability of an initial transferee of the property of the taxpayer ...
Բովանդակություն
CHAPTER 9EMPLOYMENT TAXES SUBCHAPTER AEMPLOYMENT BY OTHERS THAN CARRIERS Sec 1400 Rate of tax PART ITAX ON E... | 175 |
Adjustment of tax PART IIIGENERAL PROVISIONS Sec 1420 Collection and payment of taxes Sec 1421 Overpayments and underpayments Sec 14... | 176 |
Sale of stamps by postmasters Sec 1424 Expenditures incurred by Post Office Department Sec 1425 Penalties relating to stamps and other collection ... | 177 |
26 այլ բաժինները չեն ցուցադրվում
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affixed agents alcohol allowed amended amount applicable approval assessment authorized bankruptcy Board brandy certificate chapter cigars or cigarettes claim collected collector corporation court creditors CROSS REFERENCE dealer debtor debtor in possession deduction deemed deficiency distilled spirits distillery distraint District of Columbia dividends duties of Commissioner employee excess exempt export filed foreign forfeiture gift taxes gross income imposed by section interest internal revenue July 13 July 20 June 26 liability liquor malt malt liquors manufacturer net estates net income notice officer oleomargarine package paid paragraph penalty petition powers and duties proceeding produced provided in section purposes refund regulations prescribed respect rules and regulations Secretary snuff sold special tax stamps Stat subchapter subsection surtax tax imposed taxable taxpayer therein thereof tion Title tobacco TRANSFER OF DUTIES transfer of powers Treasury trustee United white phosphorus wine