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SCOPE OF REGULATIONS
Normal tax on corporations
59 other sections not shown
Other editions - View all
adjusted basis adjusted net income amount applicable assessment assets beneficiary bonds business therein capital centum citizen collector Commissioner common carrier computed cost December 31 depletion depreciation distribution dividends paid credit domestic corporation earnings or profits engaged in trade estate or trust excess excess-profits taxes exchange exempt expenses fair market value February 28 fiduciary filed foreign corporation foreign country gain or loss grantor gross income imposed by section income from sources income tax insurance companies interest inventory liability liquidation mineral nonresident alien individual normal tax obligations office or place paragraph partnership payment percent person place of business preferred stock prescribed prior provided in section provisions of section purchased purpose received regulations reorganization resident respect return of income Revenue Act section 23 shareholders stock or securities surtax net incomes tax imposed taxpayer thereof tion trade or business transfer trust instrument United