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accordance acquired action actually additional allowed amended amount appears applied ARTICLE assessment assets authority bank basis bonds cash cent charged claim close collector Commissioner Committee Company compensation computing consideration considered constitute contract corporation cost court decision deduction depreciation derived determined difference distribution dividend dollars earnings effect entire excess exemption expenses fact filed follows fund gain Government gross income held husband included Income Tax Unit individual interest Internal Revenue inventory invested capital issued loss March market value meaning necessary operating opinion organized paid partnership payment period presented prior profits profits tax provides purchase question reason received Regulations 45 rendered representing respect result Revenue Act rule salary SECTION securities shares sold statute stockholders subsequent surplus sustained taxable taxpayer tion trade transaction Treasury trust wife
Σελίδα 62 - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
Σελίδα 375 - ... (a) In the case of a corporation or partnership: (1) Actual cash paid in, (2) the actual cash value of tangible property paid in other than cash...
Σελίδα 11 - In cases where receivers, trustees in bankruptcy, or assignees are operating the property or business of corporations, such receivers, trustees, or assignees shall make returns for such corporations in the same manner and form as corporations are required to make returns. Any tax due on the basis of such returns made by receivers, trustees, or assignees shall be collected in the same manner as if collected from the corporations of whose business or property they have custody and control.
Σελίδα 104 - Income which is credited to the account of or set apart for a taxpayer and which may be drawn upon by him at any time is subject to tax for the year during which so credited or set apart, although not then actually reduced to possession.
Σελίδα 229 - ... but the fact that the gains and profits are in any case permitted to accumulate and become surplus shall not be construed as evidence of a purpose to escape the said tax in such case unless the Secretary of the Treasury shall certify that in his opinion such accumulation is unreasonable for the purposes of the business.
Σελίδα 95 - In any case in which a tax is assessed upon the basis of a consolidated return, the total tax shall be computed in the first instance as a unit and shall then be assessed upon the respective affiliated corporations in such proportions as may be agreed upon among them, or, in the absence of any such agreement, then on the basis of the net income properly assignable to each.
Σελίδα 70 - ... in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income, the computation shall be made in accordance with such method as in the opinion of the Commissioner does clearly reflect the income.
Σελίδα 257 - Columbia, shall be subject to pay annually a special excise tax with respect to the carrying on or doing business by such corporation, joint stock company or association, or insurance company, equivalent to one per centum upon the entire net income over and above five thousand dollars received by it from all sources during such year...