The Code of Federal Regulations of the United States of America Having General Applicability and Legal Effect in Force June 1, 1938: 1st Ed., Published by the Division of the Federal Register, the National Archives, Pursuant to Section 11 of the Federal Register Act as Amended June 19, 1937, Book 2U.S. Government Printing Office, 1939 |
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Page 1653
... determination , the amount ul- timately determined to be payable , and a copy of the findings by the company indicating the basis of the determina- tion , shall be forwarded to the contractor over the signature of the president , ex ...
... determination , the amount ul- timately determined to be payable , and a copy of the findings by the company indicating the basis of the determina- tion , shall be forwarded to the contractor over the signature of the president , ex ...
Page 1780
... determined by the method prescribed under " Fat Method I - Offi- cial " beginning on page 202 of " Official and Tentative Methods of Analysis of the Association of Official Agricultural Chemists , " 5th Ed . , 1940 . ( b ) Wherever the ...
... determined by the method prescribed under " Fat Method I - Offi- cial " beginning on page 202 of " Official and Tentative Methods of Analysis of the Association of Official Agricultural Chemists , " 5th Ed . , 1940 . ( b ) Wherever the ...
Page 1871
... determined subject to the quali- fications prescribed in subparagraph ( 11 ) of this paragraph . CODIFICATION : § 23.31 ( a ) ( 1 ) was amended as follows , by Treasury Decision 5340 , Mar. 14 , 1944 , 9 F.R. 2843 : The word " and " at ...
... determined subject to the quali- fications prescribed in subparagraph ( 11 ) of this paragraph . CODIFICATION : § 23.31 ( a ) ( 1 ) was amended as follows , by Treasury Decision 5340 , Mar. 14 , 1944 , 9 F.R. 2843 : The word " and " at ...
Page 1895
... determined as of the last day of the taxable year . ( 2 ) Definition . For the purposes of this subsection , the term " blind individual " means an individual whose central visual acuity does not exceed 20/200 in the better eye with ...
... determined as of the last day of the taxable year . ( 2 ) Definition . For the purposes of this subsection , the term " blind individual " means an individual whose central visual acuity does not exceed 20/200 in the better eye with ...
Page 1896
... determined without regard to the standard deduction . For the purposes of this para- graph the determination of whether an indi- vidual is married and living with his spouse shall be made as of the last day of the taxable year , unless ...
... determined without regard to the standard deduction . For the purposes of this para- graph the determination of whether an indi- vidual is married and living with his spouse shall be made as of the last day of the taxable year , unless ...
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Common terms and phrases
78th Congress adjusted gross income allowed Amdt amended by T.D. amended to read amount applicable approval authorized basis beginning after December calendar chapter chocolate liquor claim CODIFICATION collector Commissioner computed contract corporation course signals December 31 deduction determined effective election employee estimated tax excess profits tax Federal filed following statutory quotation Form Form W-2 gross income housing Income Tax Insert following statutory Internal Revenue Code January lieu thereof loan manufacturer March 14 ment month natural gas net income paid paragraph payment payroll period percent person prescribed prior pursuant quotation immediately preceding radio range station Red civil airway refund regulations respect to taxable Revenue Act section 112 sentence spect Stat statutory quotation immediately Subchapter Subpart surtax tax imposed taxable years beginning taxpayer timber tion Title Treasury Decision United vessel Victory tax wages withholding exemption
Popular passages
Page 2153 - partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term "partner" includes a member in such a syndicate, group, pool, joint venture, or organization.
Page 1948 - The allowance for depletion under section 23 (m) shall be, in the case of coal mines, 5 per centum, in the case of metal mines, 15 per centum, and, in the case of sulphur mines or deposits, 23 per centum, of the gross income from the property during the taxable year, excluding from such gross income an amount equal to any rents or royalties paid or incurred by the taxpayer in respect of the property.
Page 2118 - person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
Page 2144 - ... market, any agricultural or horticultural commodity! but only if such service is performed as an incident to ordinary farming operations or, in the case of fruits and vegetables, as an incident to the preparation of such fruits or vegetables for market. The provisions of this paragraph shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery...
Page 1951 - In the case of a taxpayer engaged in a trade or business in which both personal services and capital are material income-producing factors...
Page 2109 - Commissioner or notice from the collector, be due and payable to the collector before the expiration of the period for filing the return. If the tax is not paid when due, there shall be added as part of the tax interest at the rate of 1 per centum a month from the time when the tax became due until paid.
Page 2179 - Whenever In the judgment of the Commissioner necessary he may require any person, by notice served upon him, to make a return, render under oath such statements, or keep such records as the Commissioner deems sufficient to show whether or not such person is liable to tax.
Page 1744 - That no merchandise shall be transported by water, or by land and water, on penalty of forfeiture thereof, between points in the United States, including Districts, Territories, and possessions thereof embraced within the coastwise laws, either directly or via a foreign port, or for any part of the transportation, in any other vessel than a vessel built in and documented under the laws of the United States...
Page 2143 - Wages. — For purposes of this chapter, the term 'wages' means all remuneration (other than fees paid to a public official) for services performed by an employee for his employer, including the cash value of all remuneration paid in any medium other than cash; except that such term shall not include remuneration paid...
Page 2118 - Whoever shall make or cause to be made or present or cause to be presented, for payment or approval, to or by any person or officer in the civil, military, or naval service of the United States...