Codification of Internal Revenue Laws Submitted to ... by Its Staff: Published Pursuant to Section 1203(c), Revenue Act of 1926 |
From inside the book
Results 1-5 of 89
Page 383
... Agents . 31. Storekeeper - gaugers . 32. Internal Revenue Inspectors . 33. Miscellaneous Provisions . SUBTITLE E - THE JOINT COMMITTEE ON INTERNAL REVENUE TAXATION 34. Organization and Membership . 35. Powers and Duties . XIII ERRATA ...
... Agents . 31. Storekeeper - gaugers . 32. Internal Revenue Inspectors . 33. Miscellaneous Provisions . SUBTITLE E - THE JOINT COMMITTEE ON INTERNAL REVENUE TAXATION 34. Organization and Membership . 35. Powers and Duties . XIII ERRATA ...
Page 389
... Agents .. 1040 31. Storekeeper - gaugers . 1070 32. Internal Revenue Inspectors . 1090 33. Miscellaneous Provisions .. 1120 1134 1140 SUBTITLE E. - THE JOINT COMMITTEE ON INTERNAL REVENUE TAXATION 1150 1360 1420 34. Organization and ...
... Agents .. 1040 31. Storekeeper - gaugers . 1070 32. Internal Revenue Inspectors . 1090 33. Miscellaneous Provisions .. 1120 1134 1140 SUBTITLE E. - THE JOINT COMMITTEE ON INTERNAL REVENUE TAXATION 1150 1360 1420 34. Organization and ...
Page 397
... agent or by the guardian or other person charged with the care of the person or property of such taxpayer . ( d ) ... agents as it may designate or appoint , to inspect any or all of the returns at such times and in such manner as it ...
... agent or by the guardian or other person charged with the care of the person or property of such taxpayer . ( d ) ... agents as it may designate or appoint , to inspect any or all of the returns at such times and in such manner as it ...
Page 411
... agent the Commissioner may authorize such deduction and withholding to be at the rate of 2 per centum , or , if the liability assumed by the obligor does not exceed 2 per centum of the interest , then at the rate of 8 per centum . ( 2 ) ...
... agent the Commissioner may authorize such deduction and withholding to be at the rate of 2 per centum , or , if the liability assumed by the obligor does not exceed 2 per centum of the interest , then at the rate of 8 per centum . ( 2 ) ...
Page 412
... agent in charge a certificate that he has complied with all the obligations imposed upon him by the income , war - profits , and excess - profits tax laws . ( f ) Addition to tax . - If a taxpayer violates or attempts to violate this ...
... agent in charge a certificate that he has complied with all the obligations imposed upon him by the income , war - profits , and excess - profits tax laws . ( f ) Addition to tax . - If a taxpayer violates or attempts to violate this ...
Common terms and phrases
20 Stat 39 Stat 44 Stat affixed agents allowed amended by Feb amended by Mar amount applicable approval assessment Board bonded warehouse centum in addition chapter cigars or cigarettes collected corporation court dealer decedent deduction deficiency deputy collector distilled spirits distraint district duties of Commissioner excess exempt export fermented fiduciary filed fined not less forfeiture gallons gift tax gifts gross income internal revenue laws July 13 July 20 June 13 June 30 liability liquor malt liquors manufacturer ment months net estates net income notice and demand officer oleomargarine paid payment penalty person powers and duties provided in section purpose refund removed required by law respect Revenue Act Secretary sold special tax stamps storekeeper-gauger subchapter subsection Superseded by U. S. C. tax imposed taxable taxpayer thereof tion Title 26 transfer of powers United United States Code white phosphorus wines
Popular passages
Page 389 - ... traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business; and rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity.
Page 388 - Gross Income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property ; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income...
Page 398 - If an exchange would be within the provisions of subsection (b) (1), (2), (3), or (5) of this section if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or money...
Page 433 - The tax shall apply whether the transfer is in trust or otherwise, whether the gift is direct or indirect, and whether the property is real or personal, tangible or intangible; but, in the case of a nonresident not a citizen of the United States, shall apply to a transfer only if the property is situated within the United States.
Page 398 - ... a transfer by a corporation of all or a part of Its assets to another corporation If immediately after the transfer the transferor or Its stockholders or both are in control of the corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change In Identity, for. or place of organization, however effected. (2) The term "a party to a reorganization...
Page 426 - ... under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death...
Page 394 - ... it shall be unlawful for any person to print or publish in any manner whatever not provided by law any income return or any part thereof or source of income, profits, losses, or expenditures appearing in any income return...
Page 485 - If any clause, sentence, paragraph, or part of this Act shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder thereof, but shall be confined in its operation to the clause, sentence, paragraph, or part thereof directly involved in the controversy in which such judgment shall have been rendered.
Page 389 - Debts ascertained to be worthless and charged off within the taxable year (or, in the discretion of the Commissioner, a reasonable addition to a reserve for bad debts) ; and when satisfied that a debt is recoverable only in part, the Commissioner may allow such debt, in an amount not in excess of the part charged off within the taxable year, as a deduction.
Page 404 - States as provided in subsection (a) (2) of this section; (3) Compensation for labor or personal services performed without the United States; (4) Rentals or royalties from property located without the United States or from any interest in such property including rentals or royalties for the use of or for the privilege of using without the United States...