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REVENUE ACT OF 1939
INTERNAL REVENUE CODE SECTIONS
2 other sections not shown
added by Sec adjusted basis adjusted declared value adjusted net income allocated allowed amends Sec apply assumption or acquisition beginning after December capital gain carry-over cents centum certificates CHANGES BY REVENUE Commissioner computed December 31 determining distribution domestic corporation earchange excess excess profits tax exempt EXPLANATORY DIGEST February 28 fiduciary filed foreign corporation gain or loss GAYLAMOUNT gross income included income tax indebtedness insurance company interest Internal Revenue Code inventory italics added June 30 lien long-term capital loss Matter in italics nonresident aliens normal-tax net income º º º old stock PAMPHLET BINDER paragraph payment period personal holding companies preceding taxable property acquired provided in section purpose rates refund regulations prescribed Revenue Act Revenue Code relating sales or exchanges section 13 shareholders short-term capital loss stock or securities subsection surtax tax imposed taxable years beginning taxpayer tion trade or business transferor trust United voting stock