Internal revenue bulletin: Cumulative bulletin, Part 1Dept. of the Treasury, Internal Revenue Service; for sale by the Supt. of Docs., U.S. Govt. Print. Off., 1954 A consolidation of all items of a permanent nature published in the weekly Internal revenue bulletin, ISSN 0020-5761, as well as a cumulative list of announcements relating to decisions of the Tax Court. |
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Page 175
... SUBCHAPTER A NET INCOME REGULATIONS 118, SECTION 39.504-1 : Undistrib- T. D. 6058 uted subchapter A net income. (Also Section 29.504-1, Regulations 111.) TITLE 26— INTERNAL REVENUE.— CHAPTER I, SUBCHAPTER A, PART 29 AND PART 39 ...
... SUBCHAPTER A NET INCOME REGULATIONS 118, SECTION 39.504-1 : Undistrib- T. D. 6058 uted subchapter A net income. (Also Section 29.504-1, Regulations 111.) TITLE 26— INTERNAL REVENUE.— CHAPTER I, SUBCHAPTER A, PART 29 AND PART 39 ...
Page 176
... subsection : "(e) The amount by which the undistributed subchapter A net income determined without reference to this subsection exceeds the amount which could be distributed on the last day of the taxable year as a dividend (1) without ...
... subsection : "(e) The amount by which the undistributed subchapter A net income determined without reference to this subsection exceeds the amount which could be distributed on the last day of the taxable year as a dividend (1) without ...
Page 345
... subsection (e) and inserting In lieu thereof " ; or" ; and (2) by adding at the end thereof a new subsection as follows ... subchapter, 10 per centum." SEC. 302. TAX ON MECHANICAL PENCILS, FOUNTAIN AND BALL- POINT PENS, AND MECHANICAL ...
... subsection (e) and inserting In lieu thereof " ; or" ; and (2) by adding at the end thereof a new subsection as follows ... subchapter, 10 per centum." SEC. 302. TAX ON MECHANICAL PENCILS, FOUNTAIN AND BALL- POINT PENS, AND MECHANICAL ...
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admissions Advice is requested alcohol amounts paid applicable April assets Belgium bond bottling centum Code provides COLEMAN ANDREWS computing constitute corporation Court credit or refund decedent deductions distilled spirits distribution District Director dividends earnings effect employees estate tax ethyl acetate exchange excise tax exemption Federal income tax filed firearms Form gift tax gross income held hereby amended imposed by section income tax purposes inserting in lieu Internal Revenue Bulletin Internal Revenue Code Internal Revenue Service issued liability liens lieu thereof manufacturer meaning of section ment nonresident alien operated organization partner partnership payment percent person prior provisions of section purchase pursuant received REGULATIONS 118 respect retail Revenue Ruling section 101 sold Stat SUBCHAPTER supra tax imposed tax return taxable taxpayer tion trade or business transaction transfer transportation Treasury Decision trust warehouse wine