The Code of Federal Regulations of the United States of America: Having General Applicability and Legal Effect in Force June 1, 1938, Volumes 21-29Division of the Federal Register, the National Archives, 1941 - Administrative law |
Contents
made for each complete shipment to | 1666 |
mentioned herein to import into the United 172 11 | 1667 |
accordance with directions issued to their | 1671 |
12 other sections not shown
Common terms and phrases
adjusted basis Administrator allowed amended by A.O. amortization amount applicable approval assessment beginning after December bonds capital gains capital loss centum Commissioner computed cost December 31 deduction depletion depreciation determined distribution dividends earnings and profits earnings or profits effective employees erty excess exchange exempt fair market value February 28 fiduciary filed foreign corporation Form funds gain or loss grantor gross income home owner included income from sources income tax indebtedness interest Internal Revenue Code inventory liability liquidation loan ment mortgage mortgagor nonresident alien operating loss paragraph payment percent period person poration prescribed prior provided in section purchase purpose quired received reconditioning regulations respect Revenue Act section 112 section 23 share shareholders short-term capital specified Stat stock or securities surtax net incomes tax imposed taxable year beginning taxpayer term thereof tion trade or business trust United