Treasury Decisions Under Internal Revenue Laws of the United States, Volume 34

Front Cover
U.S. Government Printing Office, 1939 - Taxation

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Page 101 - partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term "partner" includes a member in such a syndicate, group, pool, joint venture, or organization.
Page 385 - INCOME. The net income of the estate or trust shall be computed in the same manner and on the same basis as in the case of an individual...
Page 130 - Stock owned, directly or indirectly, by or for a corporation, partnership, estate, or trust shall be considered as being owned proportionately by its shareholders, partners, or beneficiaries.
Page 266 - domestic" when applied to a corporation or partnership means created or organized in the United, States or under the law of the United States or of any State or Territory. (5) The term "foreign" when applied to a corporation or partnership means a corporation or partnership which is not domestic. (6) The term "fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person. (7) The term " withholding agent " means...
Page 443 - ... income, profits, losses, or expenditures appearing in any income return ; and any offense against the foregoing provision shall be a misdemeanor and be punished by a fine not exceeding $1,000 or by imprisonment not exceeding one year, or both, at the discretion of the court; and if the offender be an officer or employee of the United States he shall be dismissed from office or discharged from employment.
Page 123 - Is personal holding company Income as defined In section 403; * * * and (2) STOCK OWNERSHIP REQUIREMENT.— At any time during the last half of the taxable year more than 50 per centum In value of Its outstanding stock Is owned. • directly or Indirectly, by or for not more than five Individuals. (b) EXCEPTIONS.— The term 'personal holdIng company...
Page 242 - That upon the reimportation of articles once exported, of the growth, product, or manufacture of the United States, upon which no internal tax has been assessed or paid, or upon which such tax has been paid and refunded by allowance or drawback, there shall be levied, collected, and paid a duty equal to the tax imposed by the internalrevenue laws upon such articles...
Page 165 - RULES AND REGULATIONS. The Commissioner, with the approval of the Secretary, shall prescribe and publish all needful rules and regulations for the enforcement of this title.
Page 338 - It shall be unlawful for any person who has been convicted of •a crime of violence or is a fugutive * from justice to receive any firearm or ammunition which has been shipped or transported in interstate or foreign commerce...
Page 296 - If the tax is not paid when due, there shall be added as part of the tax interest at the rate of 1 per centum a month from the time when the tax became due until paid.

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