Cumulative Bulletin ... Income Tax Rulings, Τόμοι 4-5U.S. Government Printing Office, 1921 |
Άλλες εκδόσεις - Προβολή όλων
Συχνά εμφανιζόμενοι όροι και φράσεις
accrued actual cash value actually allowed amended returns amount appears ARTICLE assessment assets attorney bank basis bonds capital stock cash cent charged claim for refund Commissioner of Internal Committee community property compensation computing consideration the appeal constitute contract cost court December 31 deducted from gross depletion depreciation determined dividends dollars earnings entitled excess profits tax excise tax exemption fact filed funds gross income held husband and wife included Income Tax Unit inheritance tax interest Internal Revenue inventory invested capital issued lease liability loss March ment mineral net income nonresident alien operating opinion organized par value partnership payment period plaintiff plaintiff in error prior provides provisions of section purchase purpose question received Regulations 45 Revenue Act salaries SECTION 252 shares sold statute stockholders surplus sustained tax return taxable taxpayer thereof tion trade or business transaction Treasury Decision trustees