Comparison of the Revenue Acts of 1936 and 1938, Volume 36U.S. Government Printing Office, 1938 - 336 pages |
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Common terms and phrases
1938 Act relating 50 per centum adjusted net income Agricultural Adjustment Act allowed amended amount apply approval assessment basic surtax credit basis Board capital gain centum in addition claim collected Commissioner computed credit or refund December 31 deduction deficiency defined in section determined distraint distribution enactment exceed expiration fair market value fatty acids February 28 Federal excise tax fiduciary filed foreign corporation foreign personal holding gain or loss gross income imposed by section included income from sources incomes in excess individual interest June 30 liability ment months nonresident alien normal tax NOTE.-Section overpayment palm oil paragraph payment period personal holding company portion prior provided in section purposes reads as follows received regulations prescribed respect Revenue Act sale or exchange Secretary section 23 shareholder specified stock or securities subsection surtax net incomes tax imposed taxable year beginning taxpayer term thereof tion trade or business United
Popular passages
Page 21 - All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered; traveling expenses...