Co říkají ostatní - Napsat recenzi
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accordance acquired actually addition adjusted allowed amended amount applicable assessment assets bank basis benefit Board bonds capital centum citizen claim collected collector Commissioner computed cost deduction deficiency depletion depreciation derived determined distribution dividends entitled example excess exchange exempt expenses extent fair market value fiduciary filed foreign corporation Form gain or loss gross income held included income from sources income tax individual insurance companies interest issued less liability limitation liquidation loss means net income nonresident alien notice obligations operating organized paid paragraph partnership payment percent period person possession prescribed prior production provided in section purchased reasonable received regulations relating reserve resident respect Revenue Act shareholders shares specific stock or securities surtax tax imposed taxable taxpayer term thereof tion trade or business transfer trust United
Strana 20 - gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service 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...
Strana 485 - ... any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law...
Strana 256 - ... (3) PERCENTAGE DEPLETION FOR OIL AND GAS WELLS. — In the case of oil and gas wells the allowance for depletion under section 23 (m) shall be 27% 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.
Strana 180 - ... (2) In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.
Strana 206 - Amount realized. — The amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair market value of the property (other than money) received.
Strana 156 - Secretary or his delegate may distribute, apportion, or allocate gross income, deductions, credits, or allowances between or among such organizations, trades, or businesses. if he determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such organizations, trades, or businesses.
Strana 172 - Maryland. (2) CORPORATIONS. — Returns of corporations shall be made to the collector of the district in which is located the principal place of business or principal office or agency of the corporation, or, if it has no principal place of business or principal office or agency in the United States, then to the collector at Baltimore, Maryland.
Strana 186 - Fraternal beneficiary societies, orders, or associations, (A) operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system...
Strana 462 - 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 Act, a trust or estate or a corporation ; and the term " partner " includes a member in such a syndicate, group, pool, joint venture, or organization.