The Public Statutes at Large of the United States of America, Volume 44, Part 2U.S. Government Printing Office, 1927 - Law |
From inside the book
Results 1-5 of 100
Page 11
... determined under section 202 , but shall be recognized only to the extent provided in section 203. In the case of ... determining the taxability of subsequent distributions by the corporation . Partial liquidation . 1 . Distributions not ...
... determined under section 202 , but shall be recognized only to the extent provided in section 203. In the case of ... determining the taxability of subsequent distributions by the corporation . Partial liquidation . 1 . Distributions not ...
Page 12
... determined under this section shall be recognized for the purposes of this title , shall be determined under the provisions of section 203 . ( e ) Nothing in this section shall be construed to prevent ( in the case of property sold ...
... determined under this section shall be recognized for the purposes of this title , shall be determined under the provisions of section 203 . ( e ) Nothing in this section shall be construed to prevent ( in the case of property sold ...
Page 14
... determining the taxability of subsequent distributions by the corporation . Reorganization . Corporation acts con ... Determining gain or BASIS FOR DETERMINING GAIN OR LOSS , DEPLETION , AND DEPRECIATION loss . On cost value on acquired ...
... determining the taxability of subsequent distributions by the corporation . Reorganization . Corporation acts con ... Determining gain or BASIS FOR DETERMINING GAIN OR LOSS , DEPLETION , AND DEPRECIATION loss . On cost value on acquired ...
Page 16
... Determination of of such property as of March 1 , 1913 , whichever is greater . In value . Depletion , exhaus tion , etc. , allowed . Mines discovered by taxpayer after Febru- ary 28 , 1913 . allowance . determining the fair market ...
... Determination of of such property as of March 1 , 1913 , whichever is greater . In value . Depletion , exhaus tion , etc. , allowed . Mines discovered by taxpayer after Febru- ary 28 , 1913 . allowance . determining the fair market ...
Page 18
... determined under the law applicable to the first calendar year , which the portion of such period falling within such calendar year is of the entire period ; and ( 2 ) the same proportion of a net loss for the entire period , determined ...
... determined under the law applicable to the first calendar year , which the portion of such period falling within such calendar year is of the entire period ; and ( 2 ) the same proportion of a net loss for the entire period , determined ...
Contents
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26 | |
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397 | |
403 | |
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415 | |
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531 | |
207 | |
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635 | |
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654 | |
661 | |
668 | |
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