The Code of Federal Regulations of the United States of America: Having General Applicability and Legal Effect in Force June 1, 1938, Volumes 26-50Division of the Federal Register, the National Archives, 1939 - Administrative law |
Contents
CODE OF FEDERAL REGULATIONS | 1591 |
Text of supplemental documents issued by Federal agencies continued | 1599 |
Published by | 2639 |
1 other sections not shown
Common terms and phrases
53 Stat adjusted adjusted basis affiliated group allowed amount applicable assessment assets basis bond bottled in bond calendar capital gain capital stock centum claim collector Commissioner computed consolidated return contract or subcontract cost December 31 deductions deficiency dends determined distribution dividends dividends paid earnings or profits employees excess profit exchange exemption expenses fair market value February 28 Federal fiduciary filed foreign corporation foreign personal holding gain or loss gross income income from sources income tax income-tax interest Internal Revenue Code inventory June 30 liability liquidation manufacturer ment paragraph partnership payment percent period personal holding company poration prescribed prior provided in section provisions of section purchased purpose received refund regulations respect Revenue Act section 112 section 23 shareholder shares spect stock or securities Subpart tax imposed taxable year beginning taxpayer term thereof tion trade or business trust United