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 80–ի 1-ից 3-ը:
Էջ 51
... term " short - term capital loss " means loss from the sale or exchange of a capital asset held for not more than 18 months , if and to the extent such loss is taken into account in computing net income ; ( 4 ) LONG - TERM CAPITAL GAIN ...
... term " short - term capital loss " means loss from the sale or exchange of a capital asset held for not more than 18 months , if and to the extent such loss is taken into account in computing net income ; ( 4 ) LONG - TERM CAPITAL GAIN ...
Էջ 469
... term " partner " includes a member in such a syndicate , group , pool , joint venture , or organization . ( 3 ) CORPORATION . - The term " corporation " includes associa- tions , joint - stock companies , and insurance companies . ( 4 ) ...
... term " partner " includes a member in such a syndicate , group , pool , joint venture , or organization . ( 3 ) CORPORATION . - The term " corporation " includes associa- tions , joint - stock companies , and insurance companies . ( 4 ) ...
Էջ cxlvi
... term " person " includes an individual , partnership , association , or corporation . ( 2 ) The term " interstate or foreign commerce " means commerce between any State , Territory , or possession ( including the Philippine Islands but ...
... term " person " includes an individual , partnership , association , or corporation . ( 2 ) The term " interstate or foreign commerce " means commerce between any State , Territory , or possession ( including the Philippine Islands but ...
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
Այլ խմբագրություններ - View all
Common terms and phrases
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