The Public Statutes at Large of the United States of America, Volume 44, Part 2U.S. Government Printing Office, 1927 - Law |
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Page 9
... Commissioner of " Commissioner . " Internal Revenue . 99 ( 8 ) The term " collector means collector of internal revenue . The term " taxpayer ( 9 ) imposed by this Act . 99 " Collector . " means any person subject to a tax " Taxpayer ...
... Commissioner of " Commissioner . " Internal Revenue . 99 ( 8 ) The term " collector means collector of internal revenue . The term " taxpayer ( 9 ) imposed by this Act . 99 " Collector . " means any person subject to a tax " Taxpayer ...
Page 14
... Commissioner as of the date or approximate date at which , according to the best information that the Commissioner is able to obtain , such property was acquired by such donor or last preceding owner ; donor . Trust property ac- quired ...
... Commissioner as of the date or approximate date at which , according to the best information that the Commissioner is able to obtain , such property was acquired by such donor or last preceding owner ; donor . Trust property ac- quired ...
Page 17
... Commissioner , with the approval of the Secretary , may prescribe as conforming as nearly as may be to the best accounting practice in the trade or business and as most clearly reflecting the income . NET LOSSES " " means INCOME TAX ...
... Commissioner , with the approval of the Secretary , may prescribe as conforming as nearly as may be to the best accounting practice in the trade or business and as most clearly reflecting the income . NET LOSSES " " means INCOME TAX ...
Page 23
... Commissioner , be computed on the basis of such new accounting period , subject to the provisions of section 226 . From sales of per- Casual sales of per- ( d ) Under regulations prescribed by the Commissioner with the sonal property on ...
... Commissioner , be computed on the basis of such new accounting period , subject to the provisions of section 226 . From sales of per- Casual sales of per- ( d ) Under regulations prescribed by the Commissioner with the sonal property on ...
Page 27
... 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 to be charged off in part ; ing . Basis for determin- Ante , p . 26 ...
... 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 to be charged off in part ; ing . Basis for determin- Ante , p . 26 ...
Contents
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675 | |
1403 | |
xliv | |
clxxxviii | |
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Common terms and phrases
Act approved Act entitled Act Granting America in Congress amount appropriation approved March April 13 assessment Board bridge and approaches buildings Bureau centum CHAP Classification Act Commission Commissioner compensation Congress assembled consent of Congress construct a bridge contingent expenses corporation cost County court December 15 deduction Department distraint District of Columbia employees enacted entitled An Act equipment exceed exceeding February 26 filed fiscal year 1926 fund Granting the consent hereby authorized House of Representatives income Indian Interior June 15 June 30 lands maintenance March 23 ment Mississippi River National naval navigation Navy net income Numbered officers Ohio River paid payment personal services Post Provided further Public purchase purposes rates regulations repair Revenue Act River Salaries Secretary Secretary of War Senate and House South Platte River Street subdivision subsistence supplies tax imposed taxable taxpayer thereof thereto tion Treasury United