General Revenue Revision: Topics 1-19. June 16-18, 23, July 8-9, 14-16, and 21, 1953. xi, 663 ppU.S. Government Printing Office, 1953 - 2950 pages |
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Common terms and phrases
accumulation administrative amendment American amount annuity apply assets Association average basis benefits bill bonds Bureau capital CHAIRMAN cigars commercial Commissioner committee Congress corporation cost decedent deduction depletion allowance deposits discrimination dividends employees estate tax excise tax excise-tax exclusion exemption FORAND gasoline gift gift tax Government gross income gypsum imposed included income tax income-tax increased individual industry interest Internal Revenue Code Internal Revenue Service investment kyanite legislation magnesite manufacturer ment million minerals naphthas National old-age and survivors operation paid payment pension plans percent percentage depletion person present problem production proposed purchase purpose reason received refund regulations represent reserves restricted retirement result retirement income Revenue Act ruling section 102 self-employed slate slate industry social security sold statement statute talc Tax Court taxation taxpayer Thank tion Treasury Department treasury stock trust United
Popular passages
Page 1582 - Nevertheless, in the most advanced countries, the following will be pretty generally applicable : . 1. Abolition of property in land and application of all rents of land to public purposes. 2. A heavy progressive or graduated income tax. 3. Abolition of all right of inheritance. 4. Confiscation of the property of all emigrants and rebels. 5. Centralization of credit in the hands of the state, by means of a national bank with state capital and an exclusive monopoly.
Page 1788 - ... then the amount the collection of which is stayed by the bond will be paid on notice and demand at any time after the expiration of such period, together with interest thereon at the rate of 6 per centum per annum from the date of the jeopardy notice and demand to the date of notice and demand under this subsection.
Page 1786 - No assessment of a deficiency in respect of the tax imposed by this title and no distraint or proceeding in court for its collection shall be made, begun, or prosecuted until such notice has been mailed to the taxpayer, nor until the expiration of such ninety-day period, nor, if a petition has been filed with the Board, until the decision of the Board has become final.
Page 1896 - Council for Professional Development, the recognized accrediting body of the engineering profession, composed of representatives of the American Society of Civil Engineers, the American Institute of Mining and Metallurgical Engineers, the American Society of Mechanical Engineers...
Page 2142 - The fact that the earnings or profits of a corporation are permitted to accumulate beyond the reasonable needs of the business shall be determinative of the purpose to avoid surtax upon shareholders unless the corporation by the clear preponderance of the evidence shall prove to the contrary.
Page 1574 - 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.
Page 2137 - Section 533 provides that the fact that the earnings and profits of a corporation are permitted to accumulate beyond the reasonable needs of the business "shall be determinative of the purpose to avoid the income tax with respect to shareholders," unless the corporation by the preponderance of the evidence shall prove to the contrary.
Page 1614 - ... (2) Receivable by other beneficiaries To the extent of the amount receivable by all other beneficiaries as insurance under policies on the life of the decedent with respect to which the decedent possessed at his death any of the incidents of ownership, exercisable either alone or in conjunction with any other person.
Page 1829 - 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 1789 - Appeals within the time prescribed in such subsection, no credit or refund in respect of the tax for the taxable year in respect of which the Commissioner has determined the deficiency shall be allowed or made and no suit by the taxpayer for the recovery of any part of such tax shall be instituted in any court...