Federal Income, Estate, and Gift Tax Laws, Correlated: Being a Correlation of the Income, Estate, and Gift Tax Provisions of the Internal Revenue Code Currently in Effect During Each of the Years 1950, 1951, and 1952, with AmendmentsTax Law Publishing Company, 1953 - 640 páginas |
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Página 33
... Commissioner may pre- scribe ; and ( B ) Only if the taxpayer estab- lishes to the satisfaction of the Commissioner that the taxpayer has used no procedure other than that specified in subparagraphs ( B ) and ( C ) of paragraph ( 1 ) in ...
... Commissioner may pre- scribe ; and ( B ) Only if the taxpayer estab- lishes to the satisfaction of the Commissioner that the taxpayer has used no procedure other than that specified in subparagraphs ( B ) and ( C ) of paragraph ( 1 ) in ...
Página 34
... Commissioner with the approval of the Secretary may pre- scribe to have the provisions of this paragraph apply , and if it estab- lished to the satisfaction of the Commissioner , in accordance with such regulations , that such de ...
... Commissioner with the approval of the Secretary may pre- scribe to have the provisions of this paragraph apply , and if it estab- lished to the satisfaction of the Commissioner , in accordance with such regulations , that such de ...
Página 38
... Commissioner with the approval of the Secretary may prescribe , to have the provisions of this para- graph apply , and if it is estab- lished to the satisfaction of the Commissioner , in accordance with . such regulations , that such de ...
... Commissioner with the approval of the Secretary may prescribe , to have the provisions of this para- graph apply , and if it is estab- lished to the satisfaction of the Commissioner , in accordance with . such regulations , that such de ...
Página 50
... Commissioner ) a reasonable addition to a reserve for bad debts ; and when satisfied that a debt is recoverable only in part , the Commissioner may allow such debt , in an amount not in excess of the part charged off within the taxable ...
... Commissioner ) a reasonable addition to a reserve for bad debts ; and when satisfied that a debt is recoverable only in part , the Commissioner may allow such debt , in an amount not in excess of the part charged off within the taxable ...
Página 56
... Commissioner upon periodical examinations at not less than five - year intervals to be more than the amount reason- ably necessary to provide the re- maining unfunded cost of past and current service credits of all em- ployees under the ...
... Commissioner upon periodical examinations at not less than five - year intervals to be more than the amount reason- ably necessary to provide the re- maining unfunded cost of past and current service credits of all em- ployees under the ...
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Términos y frases comunes
acquiring corporation Act makes amendment added to I. R. C. adjusted basis allowed amended by Sec amendment applicable applicable to taxable assessment average base period Beginning in 1950 centum chapter Commissioner component corporation computed credit or refund decedent December 31 deduction deficiency defined in section determined distraint distribution dividends duction employee ending after June EPTA exceed excess profits credit exempt filed gross estate gross income I. R. C. by Sec included interest Internal Revenue Code June 30 liability March 31 ment months nonresident alien normal-tax number of days operating loss paid paragraph payer payment period net income poration prior profits net income provided in section purposes regulations prescribed respect Revenue Act sale or exchange Secretary section 23 shareholders spect spouse subchapter subparagraph subsection Supplement supra tax imposed Taxable Years Beginning taxable years ending taxpayer term thereof tion trade or business transaction transfer trust United
Pasajes populares
Página 195 - In the case of oil and gas wells the allowance for depletion under section 23 (m) shall be 27 '/2 per centum of the 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. Such allowance shall not exceed 50 per centum of the net Income of the taxpayer (computed without allowance for depletion) from the property, except that in no case shall the depletion allowance...
Página 154 - 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...
Página 21 - State, or any political subdivision thereof, or any agency or instrumentality of any one or more of the foregoing), of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived...
Página 503 - To the extent of the interest therein held as joint tenants by the decedent and any other person, or as tenants by the entirety by the decedent and spouse, or deposited, with any person carrying on the banking business, in their joint names and payable to either or the survivor, except such part thereof as may be shown to have originally belonged to such other person and never to have been received or acquired by the latter from the decedent for less than an adequate and full consideration in money...
Página 196 - The allowance for depletion under section 23 (m) shall be, in the case of coal mines, 5 per centum, in the case of metal mines, 15 per centum, and, in the case of sulphur mines or deposits, 23 per centum, of the 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.
Página 118 - ... it shall be unlawful for any person to print or publish in any manner whatever not provided by law any income return or any part thereof or source of income, profits, losses, or expenditures appearing in any income return...
Página 95 - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer ; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
Página 53 - In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation of improvements, according to the peculiar conditions in each case...
Página 154 - 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.
Página 576 - partnership" Includes a syndicate, group, pool, Joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate...