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 77
... received in that year which the total or gross profit (that is, sales less cost of goods sold) realized or to be realized when the property is paid for, bears to the total contract price. Thus, the income of a dealer in personal ...
... received in that year which the total or gross profit (that is, sales less cost of goods sold) realized or to be realized when the property is paid for, bears to the total contract price. Thus, the income of a dealer in personal ...
Page 96
... received one- half of their combined income. Thus, a husband and wife in a non- community property State may not split their income if they lile separate returns. Section 51 (b) of the Code itself indicates that a wife does not "receive ...
... received one- half of their combined income. Thus, a husband and wife in a non- community property State may not split their income if they lile separate returns. Section 51 (b) of the Code itself indicates that a wife does not "receive ...
Page 118
... received in such taxable year is excludable from his gross income. Advice is requested as to the application of section 116(a) (2) of the Internal Revenue Code (as amended by sec. 204 of the Technical Changes Act of 1953, Public Law 287 ...
... received in such taxable year is excludable from his gross income. Advice is requested as to the application of section 116(a) (2) of the Internal Revenue Code (as amended by sec. 204 of the Technical Changes Act of 1953, Public Law 287 ...
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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