Personal Income Tax Regulations 38: With Appendix Containing Article XVI of Tax Law, Corrected to December 1, 1938. Issued Pursuant to Article XVI of the Tax Law |
Contents
occasioned by enactment of various amendments to the Personal | 12 |
but are required to be computed separately The tax on net capital | 19 |
Dividends from personal service corporations and certain limited companies | 25 |
37 other sections not shown
Common terms and phrases
accounting period aggregate amount received annuity apply assessed assets basic value basis beneficiary bonds business carried capital gain capital losses cash centum compensation computed corporation cost December 31 deductible from gross deducting and withholding depreciation dividends domiciled emergency tax entitled estate or trust estates and trusts excess expenses fair market value fiduciary fiscal gain or loss gross income included in gross income and net individual installment interest inventory ment months net capital gain nineteen hundred nonresident normal tax partnership payable payment penalties personal exemption personal services premiums prescribed profit property acquired purchase purposes real property receipt refund Renumbered Art reorganization resident respect return of income sale or exchange section 350 section three hundred share of stock shareholder sources stock or securities subdivision tax commission tax imposed tax law taxable income taxpayer thereof thousand dollars tion trade or business withholding agent York