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Sec No Amended
EXPLANATION OF THE SECOND REVENUE
Rates General Provisions
13 other sections not shown
adjusted basis adjusted excess profits aggregate amortization deduction amount equal applicable average base period average earnings method beginning after December calendar cents centum in addition Code is amended Commissioner component corporation daily invested capital December 31 defense tax determined distribution domestic corporations earnings and profits election emergency facility equity invested capital estate tax excess profits credit excess profits tax floor stocks tax foreign corporations gift tax gross income highest bracket amount inadmissible assets included income tax incomes in excess increase Internal Revenue Code invested capital method June 30 lieu malt liquors military service month nonresident alien normal-tax net income number of days paragraph payment period net income personal exemption personal service corporation prior profits net income Rate Law respect Second Revenue Act shareholders subchapter subsection surtax net incomes tax computed tax for five tax imposed tax rate 210 taxable year beginning taxpayer thereof tion transfer transferor United