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 Amendments |
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Página 576
... association " means a domestic building and loan association , a domestic savings and loan association , and a Federal savings and loan association , substantially all the business of which is confined to making loans to members .
... association " means a domestic building and loan association , a domestic savings and loan association , and a Federal savings and loan association , substantially all the business of which is confined to making loans to members .
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1951 Beginning able acquiring added addition adjusted allowed amendment amount applicable approval assessment assets average base period basis Beginning in 1950 Board bond capital centum chapter claim close collected Commissioner computed considered corporation decedent December deduction deficiency defined Definition described determined distribution dividends effect election employee exceed excess profits exchange exempt extent filed foreign gain gift gross income included individual interest January limitation loss manner means ment months net income notice operating organization paid paragraph payment person portion preceding prescribed prior provided in section received reference refund regulations relating respect rule Secretary section 23 securities shareholders sources spouse subchapter subparagraph subsection Supplement supra surtax tax imposed Taxable Years Beginning taxable years ending Taxable Years Taxable taxpayer term thereof tion trade transaction transfer trust United
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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...
Información bibliográfica
| Título | 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 Amendments |
| Autores | United States, Walter Elbert Barton |
| Edición | 11 |
| Editor | Tax Law Publishing Company, 1953 |
| Largo | 640 páginas |
| Exportar cita | BiBTeX EndNote RefMan |