Revenue Revision of 1942: Hearings Before the Committee on Ways and Means, House of Representatives, Seventy-seventh Congress, Second Session, on Revenue Revision of 1942, Volume 2
U.S. Government Printing Office, 1942
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additional allowed amendment amount apply average base basis believe bill billion bonds capital cents CHAIRMAN collection committee common companies consumer COOPER corporations cost course Cowdin deduction dividends dollars earnings effect estimated excess excess-profits tax excise taxes exemption fact Federal figures further gains give going Government gross important imposed included income tax increase individual industry interest Internal Revenue Code invested KNUTSON less loss manufacturers matter mean months normal operation paid Paul payments percent period present production profits proposed provision purchase question raise reason received recommend referred represent respect result returns revenue ROBERTSON sales tax savings Secretary MORGENTHAU securities shares statement suggested taxable taxation taxpayers thing tion Treasury United
Página 197 - capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
Página 178 - The amount of all such items shall be included in the gross income for the taxable year in which received by the taxpayer, unless under methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly accounted for as of a different period...
Página 184 - To the extent of the amount receivable by the executor as insurance under policies taken out by the decedent upon his own life; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries as insurance under policies taken out by the decedent upon his own life.
Página 551 - STOCK AND SECURITIES TRANSACTIONS. — Except in the case of regular dealers in stock or securities, gains from the sale or exchange of stock or securities.
Página 182 - For the purpose of the tax the value of the net estate shall be determined, in the case of a citizen or resident of the United States by deducting from the value of the gross estate — "(d) Transfers for public, charitable, and religious uses.
Página 284 - That for the purpose of the tax the value of the net estate shall be determined — "(a) In the case of a resident, by deducting from the value of the gross estate...
Página 285 - ... the value of such property in determining the value of the gift, or the gross estate of such prior decedent, and only to the extent that the value of such property is included in the decedent's gross estate...
Página 419 - ... the vendee shall, in lieu of the vendor, pay so much of the tax as is not so permitted to be added to the contract price. If a contract...
Página 413 - ... duty or to a duty based upon or regulated in any manner by the value thereof...
Página 419 - AGREEMENTS. (a) AUTHORIZATION. — The Commissioner (or any officer or employee of the Bureau of Internal Revenue, including the field service, authorized in writing by the Commissioner) is authorized to enter into an agreement in writing with any person relating to the liability of such person (or of the person or estate for whom he acts) in respect of any internal revenue tax for any taxable period.