The Code of Federal Regulations of the United States of America: Having General Applicability and Legal Effect in Force June 1, 1938, Volume 26Division of the Federal Register, the National Archives, 1944 - Administrative law |
Common terms and phrases
adjusted basis affiliated group allocated allowed amended by sec amount annuity applicable basic surtax credit beginning after December bonds capital assets capital gains centum cluded Commissioner computed consolidated return convention cost decedent December 31 depletion depreciation determined distribution dividends duction earnings and profits earnings or profits employees erty estate or trust excess profits tax exempt fair market value February 28 filed foreign corporation gain or loss gross income income from sources income tax interest Internal Revenue Code inventory liability liquidation ment months net operating loss normal tax obligations paragraph partnership payment percent period poration preceding taxable premium prescribed prior provided in section provisions of section purposes received regulations resident respect Revenue Act sales or exchanges section 117 section 23 share shareholders spect stock or securities Subchapter tax imposed taxable year beginning taxpayer thereof tion trade or business trust instrument United