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 72
... dividends paid credit under section 2,7 (i) of the Revenue Act of 1936 where its operating deficit at the beginning of the year 1936 exceeded its earnings and profits for that year to the date of liquidation. Section 27 (f) of the 1936 ...
... dividends paid credit under section 2,7 (i) of the Revenue Act of 1936 where its operating deficit at the beginning of the year 1936 exceeded its earnings and profits for that year to the date of liquidation. Section 27 (f) of the 1936 ...
Page 137
... dividends. — For the purpose of withholding of United States tax in the case of dividends every nonresident alien (including a nonresident alien individual, fiduciary, and partnership) whose address is in Belgium shall be deemed by ...
... dividends. — For the purpose of withholding of United States tax in the case of dividends every nonresident alien (including a nonresident alien individual, fiduciary, and partnership) whose address is in Belgium shall be deemed by ...
Page 191
... dividends actually paid in the East may not have any relation to dividend-paying capacity, pecifically, the dividends paid by a closely held family company may be measured by the income needs of the stockholders or by their desire to ...
... dividends actually paid in the East may not have any relation to dividend-paying capacity, pecifically, the dividends paid by a closely held family company may be measured by the income needs of the stockholders or by their desire to ...
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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