Treasury Decisions Under Internal Revenue Laws of the United States, Հատոր 18

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Էջ 116 - If any clause, sentence, paragraph, or part of this Act shall, for any reason, be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder thereof, but shall be confined in its operation to the clause, sentence, paragraph, or part thereof directly involved in the controversy in which such judgment shall have been rendered.
Էջ 128 - Includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid...
Էջ 200 - Corporations organized for the exclusive purpose of holding title to property, collecting income therefrom, and turning over the entire amount thereof, less expenses, to an organization which itself is exempt from the tax imposed by this title...
Էջ 128 - Income received by estates of deceased persons during the period of administration or settlement of the estate; and (4) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries or accumulated.
Էջ 149 - The former section declares that "the value of the gross estate of the decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated — (a) To the extent of the interest therein of the decedent at the time of his death.
Էջ 100 - An act defining butter, also imposing a tax upon and regulating the manufacture, sale, importation, and exportation of oleomargarine...
Էջ 282 - ... organized and operated exclusively for the mutual benefit of their members, nor to any corporation or association organized and operated exclusively for religious, charitable, scientific, or educational purposes, no part of the net income of which inures to the benefit of any private stockholder or individual...
Էջ 111 - When construing and enforcing the provisions of this Act, the act, omission, or failure of any...
Էջ 119 - Persons making contracts of sale of cotton for future delivery, and persons who act in the capacity of a clearing house or association for such transactions. (a) All persons who make contracts of sale of cotton for future delivery at, on, or in any exchange, board of trade, or similar institution or place of business...
Էջ 114 - ... evidencing the same, at or prior to the time the same is signed, the phrase "Subject to Internal Revenue Code, section 4863.

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