 | Administrative law - 1939 - 1522 pages
...than the construction or acquisition of new vessels, the portion thereof which represents gain, if percent of which has been recovered when the thermometer reads 464° F. (240° C.) when subjected will be included in the gross income for such taxable year, except for the purpose of the declared... | |
 | United States - 1941 - 1300 pages
...control of the taxpayer, the entire construction is not completed with reasonable dispatch, if otherwise taxable income under the law applicable to the taxable...which such gain was realized, shall be included in the gross income for such taxable year, except for the purpose of the declared value excess-profits tax... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...control of the taxpayer, the entire construction is not completed with reasonable dispatch, if otherwise taxable income under the law applicable to the taxable...which such gain was realized, shall be included in the gross income for such taxable year, except for OF THE INTERNAL REVENUE CODE § 113 (a) (2) the purpose... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 pages
...control of the taxpayer, the entire construction is not completed with reasonable dispatch, if otherwise taxable income under the law applicable to the taxable...which such gain was realized, shall be included in the gross income for such taxable year, except for the purpose of the declared value excess-profits tax... | |
 | Administrative law - 1981 - 584 pages
...Administration must, within six months from the date of the construction contract, or within the period of any extension, be completed to the extent of not less...such fund is withdrawn for purposes other than— (i) The construction, reconstruction, reconditioning, or acquisition of a new vessel; or (ii) The liquidation... | |
 | Administrative law - 1990 - 744 pages
...Administration must, within six months from the date of the construction contract, or within the period of any extension, be completed to the extent of not less...taxable year for income or excess-profits tax purposes, util) A portion of such fund is withdrawn for purposes other than— §2.1-24 (1) The construction,... | |
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... appropriate documents in substantiation of the statement, to the Administration. The Administration will notify the Commissioner of Internal Revenue of any extension granted. In case an application for extension is denied, the taxpayer will be liable... 
