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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Results 1-3 of 45
Page 72
... earnings exceed such preexisting deficit. I. T. 3067, C. B. 1937-1, 91, revoked. Further consideration has been given to I. T. 3067, C. B. 1937-1, 91, which involved the question whether a corporation upon its liquidation in 1936 is ...
... earnings exceed such preexisting deficit. I. T. 3067, C. B. 1937-1, 91, revoked. Further consideration has been given to I. T. 3067, C. B. 1937-1, 91, which involved the question whether a corporation upon its liquidation in 1936 is ...
Page 117
... earnings or profits accumulated after February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close of the taxable year without diminution by reason of nny distributions made dor- ing the taxable ...
... earnings or profits accumulated after February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close of the taxable year without diminution by reason of nny distributions made dor- ing the taxable ...
Page 158
... earnings and one-half of his wife's earnings, less than bO percent of their respective income was derived from sources within a possession of the United States and that, therefore, neither the husband nor the wife qualified for ...
... earnings and one-half of his wife's earnings, less than bO percent of their respective income was derived from sources within a possession of the United States and that, therefore, neither the husband nor the wife qualified for ...
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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