Treasury Decisions Under Internal Revenue Laws of the United States, Volume 26U.S. Government Printing Office, 1925 |
From inside the book
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Page 18
... approval of the commissioner , be computed on the basis of such new accounting period , subject to the provisions of section 226. " As an The plaintiffs allege their accounts as executors were kept on the calendar- year basis , and upon ...
... approval of the commissioner , be computed on the basis of such new accounting period , subject to the provisions of section 226. " As an The plaintiffs allege their accounts as executors were kept on the calendar- year basis , and upon ...
Page 20
... approval of the commis- sioner , was permitted to change his accounting period , which adjustment necessitated a return for a period for less than one year . The filing of a return for a shorter period resulted in a subsequent saving in ...
... approval of the commis- sioner , was permitted to change his accounting period , which adjustment necessitated a return for a period for less than one year . The filing of a return for a shorter period resulted in a subsequent saving in ...
Page 56
... approval of the President of regula- tions on this subject . Other uses to which returns may be lawfully put , without action by the President , are not covered by these regu- lations . 2. The word " corporation " when used alone herein ...
... approval of the President of regula- tions on this subject . Other uses to which returns may be lawfully put , without action by the President , are not covered by these regu- lations . 2. The word " corporation " when used alone herein ...
Page 62
... approval of the wife's tax exemption by the Federal court , but specifically withholds judgment as to whether the 1917 amendments to the community property laws of California give her a vested interest . You are following an opinion of ...
... approval of the wife's tax exemption by the Federal court , but specifically withholds judgment as to whether the 1917 amendments to the community property laws of California give her a vested interest . You are following an opinion of ...
Page 75
... approval of this supplemental agreement , except with the approval of the Secretary of the Interior . Each citizen shall select from his allotment forty acres of land , or a quarter of a quarter section , as a homestead , which shall be ...
... approval of this supplemental agreement , except with the approval of the Secretary of the Interior . Each citizen shall select from his allotment forty acres of land , or a quarter of a quarter section , as a homestead , which shall be ...
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Common terms and phrases
A. W. MELLON addition agent alcohol alcohol by volume allowed amended amount application approval assessment authorized basis beverage bonded warehouse capital stock cent centum certificates claim collected collector of internal Commissioner of Internal community property computed copy court D. C. To Collectors decedent deduction depletion director distraint district dividends excess exemption export filed Form gross income imposed by section included income tax individual interest Internal Revenue internal-revenue intoxicating liquor issued liable Liberty Bond manufacturer ment national prohibition act net income nonresident alien officer oleomargarine paid partnership payment penalty period permit to purchase person plaintiff playing cards prescribed produced profits Prohibition Commissioner provided in section purposes pursuant received refund regulations revenue act Revised Statutes Secretary sell sold special tax stamp subdivision tax imposed tax-paid taxable taxpayer thereof tion TREASURY DEPARTMENT trust United vendor wine