The Code of Federal Regulations of the United States of America: Having General Applicability and Legal Effect in Force June 1, 1938, Volume 7, Issue 1Division of the Federal Register, the National Archives, 1989 - Administrative law |
Contents
Employees trusts | 376 |
Trusts in the income | 384 |
SUBPART YInsurance | 391 |
2 other sections not shown
Common terms and phrases
accordance acquired addition adjusted affiliated allowed amended amount applicable assessment authorized basis Board bonds capital centum citizen claim collection collector Commissioner computed considered consolidated return contract corporation cost death decedent deduction deficiency determined distribution dividends earnings effect enactment example excess exchange executor exemption expenses extent Federal fiduciary filed foreign corporation Form gain or loss gift gross estate gross income held included individual interest issued less liability limitation loss means net income notice organized paid paragraph partnership payment percent period person prescribed prior profits provided in section purchase reason received referred refund regulations relating resident respect Revenue Act rule securities share shareholders source citations specified Stat statutory and source surtax tax imposed taxable taxpayer term thereof tion trade transfer trust United