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acquiring agency alien allowed amended amount apply assets authority bank basis beginning benefits capital computed considered contained contract contributions corporation cost court deduction described determined distribution dividends earnings effect election employee example exchange excluded exempt expenses Federal filed follows foreign Form fund gain gross income held holds imposed income tax individual interest Internal Revenue Internal Revenue Code inventories investment issue limited loss meaning ment method operating organization paid paragraph partnership payment percent performed period portion prior profits provides pursuant qualify reason received records regulations relating requested respect result retirement Revenue Code rules securities share sources taxable taxpayer term tion trade or business transfer treated trust United vides wages
Page 320 - Generally such relationship exists when the person for whom services are performed has the right to control and direct the individual who performs the services, not only as to the result to be accomplished by the work but also as to the details and means by which that result is accomplished. That is, an employee is subject to the will and control of the employer not only as to what shall be done but how it shall be done.
Page 435 - The makers of our Constitution undertook to secure conditions favorable to the pursuit of happiness. They recognized the significance of man's spiritual nature, of his feelings and of his intellect. They knew that only a part of the pain, pleasure and satisfactions of life are to be found in material things. They sought to protect Americans in their beliefs, their thoughts, their emotions and their sensations.
Page 394 - Each agency, in accordance with published rules, shall make available for public inspection and copying— "(A) final opinions, including concurring and dissenting opinions, as well as orders, made in the adjudication of cases; "(B) those statements of policy and interpretations which have been adopted by the agency and are not published in the Federal Register...
Page 394 - Columbia, has jurisdiction to enjoin the agency from withholding agency records and to order the production of any agency records improperly withheld from the complainant.
Page 22 - For purposes of this subtitle, the term "dividend" means any distribution of property made by a corporation to Its shareholders — (1) Out of Its earnings and profits accumulated after February 28, 1913, or (2) Out of Its earnings and profits of the taxable year (computed as of the close of the taxable year without diminution by reason of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution was made.
Page 220 - States of a nonresident alien individual as consists of earnings derived from the operation of a ship or ships documented, or of aircraft registered, under the laws of a foreign country which grants an equivalent exemption to citizens of the United States nonresident in that foreign country and to corporations organized in the United States shall not be included in gross income.
Page 203 - ... engaged in trade or business within the United States and not having an office or place of business therein, from sources within the United States as interest (except interest on deposits with persons carrying on the banking business), dividends, rents, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable annual or periodical gains, profits, and income...
Page 141 - The amount of any item of gross income shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under the method of accounting used in computing taxable income, such amount is to be properly accounted for as of a different period.
Page 251 - ... (A) the estate of the decedent, if the right to receive the amount is acquired by the decedent's estate from the decedent; (B) the person who, by reason of the death of the decedent, acquires the right to receive the amount, if the right to receive the amount is not acquired by the decedent's estate from the decedent; or...
Page 292 - That whensoever the Death of a Person shall be caused by wrongful Act, Neglect, or Default, and the Act, Neglect, or Default is such as would (if Death had not ensued) have entitled the Party injured to maintain an Action and recover Damages in respect thereof...