Page:United States Statutes at Large Volume 44 Part 2.djvu/1614

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cxviii mnnx. Income Ra¢•••••Ac¢ oj'1926- P•e•· Income Tzu, gg, Revenueetctcf 1956—— Pan. U CD Du . gain or lot, on of roperty; meaning of terms; "capital gain;" "cap· acquired by t alter Becember ital loss" ......... - ........... 19 81, 1920 on value in hand of the "deduction;" _ "erdinary deduc- donor, etc- ,,,.., 1 .u.......... 14 tions;" "cap1talnetgains;" "capi~ by irusttrutsfe, sameassin hands of 14 H net 1oest'i£- .. - ; ............ 19 grantor ...,.. - .... ; .......... 0 nary ne come" .......... 19

e¤cepted ...... 14 "c:Irita! assets? property not in-

market value, before ,_December uded;— determination of period 31) LW}---;- :-;-4 r-L-L`; - .... 14 »- for wgigh distributed stock was 1 lz is rl; i --_;_-;-_·-_-·--___—_ 9 eeeegpuaeu o*·dcath;‘ at ma; tex lwied ’¤¤ 2%% sein, in linihcf ·= .... s 2-- -¤-/- ----*--—--- - 14 I ' ¤¤ 0 6T acquired upon an exchange, the same than 8 c0?D0¤\¢i0¤ ----..----.. 20 if as on the propeety exganged-- 15 Gapifgicggt l0¤¤&- --5]--% ---------- gg 04,1,,,, pu-gy nod co e on an en .-..-.--.- ti0¤g_gT_) __________ T __if§???: 15 application s or trusts; 2 acquired by reorganization after €°P°”· N ums -—·-—-~——————— 0 December 31,. 1917, same as in <>****'**°d‘{¤°°¤;*i,P*°Vi•§(§*¤;¤¤ ---- 5 —--——- Z 20 hand. of tm@&'_ _·_ -_____ _ _ _ 15 !.i1€8.11lI1g 0 OBYH 1100111% 38 CQHI Ihgr glr lggoflbyhggléz ;ile%1;| for pc!sOD&l services 20 ° 1,,,,,; ° ‘* ”“‘° ““‘ - exceptions-ZTZZZZZZIZZZZZZZZZZZ zo dig. '3`1`;"1`g·j;;,'£,{ EQSQQ lb allsglance, if combined with cap- 20 S**•*·*****’*°** *** ***2**** —---·- ; *5 `1}»12Z2§£é d1a1.1es.;;¤;§.;;;;i 21 Mqmmd by immhmtuy’ atl.? mn "earned net income " minimum and version,ssmeas prope y cou- » . · 2 vorud _______________________ 15 maximum-_ --.-.-.--- 1;--:-_-- 21 acquiring iizklgiggj C!‘¢d13£lI;>;:·?;fl&{I:>gl§1putl¤gllldwld- 21 . B ' ' ' ' ' ' ' ' ' • `pceed oi me asnthat stock ,... 16 g¤g;¤¤ 0* %r$¤¤~¤w§—i--&{-.a- 21 mmm berm umn 1, ima, cm **0**** um_j**_**__**jj’*j****j ____ ** __*[*_j 21 for e(::p»¢m¤§s:v2i»1:u°Zci5£,`é£5]`ii¤&é 16 ·*¤g¤ **1-1* *g;°$*},°0<;,*0¤***·¤¤¤¤=~¤*· 21 lil ` ents• ne , -.--.. - -...--- ¤£:e:°:“a°0vm" 16 nonresident alien in contiguous coun- 2 B, 1913, i market value at time "’Y» *9* P°"°°°‘“ .°°"“‘?°”» mt of discovery. maximum _ 16 €X6%dlIlg $4,mm .-...- - .-.-... - 21 dh. V · `“`'‘' ° ' ' 16 additional if exceedin family ex-

 .?;‘.Y‘,"»,2 ..‘..,.1*”"'*"£,"`?.1‘.’i‘1;,;.;1;;.;, ;g·gg;>¤ ··=¤ ¤4»<>$¤: ·=»=¤·»¤1¤2 21

jnaqnqof. gaxpaygp _______ _ ____ 16 . ¤ AE-: ······*·····‘ *]‘ ‘ mj net 1q•2»;2e••q¤1mz1c¤ or ..-..-.. -- 17 ““'“" ,},'@‘,,,__f’fiif’f_t‘f_§ ____ Q ____ j 21 um*t;?:¤·|·°¤:i:‘iW¤°N» 10**** not 17 maximum {lromtzale of mines, oil or 23 ···¤¤¤¤¤······- 1~~--»· NZZZZZZZZZ 17 2.2 2..£T.2t"3s§a.€d-· mg 2ag‘ea,;.1,u~; depletion; oil and gsmwells. ...--- 17 mg ’ \ _ 23 ccrpuratim ncdmden, ' ‘ _ _ .-....... 17 · `‘'`'`'`' ",'°`,,0"` `"' ' 1¤¢e2·»ue¤-sm ¢$=TT€¤» ..·..... 17 " °“§‘$3¥‘E‘j.€‘}’Z'f‘f‘f‘{ ..... ‘{ ‘f'€‘f‘?.Pf‘T 23 amount ¤¢»,l¤»•¤m¤u!¤i¤s.i¤¤>¤m¤ for from sales on installment pm, etc., .¤°°‘2.2"f2??2°¤Z;?*¤k;*;’e‘*"‘sa " °'*’°‘“.;’“;‘,..;§ ’°""’°¥°’¥’a.;a· 33 . 2 .° ¤¤¤¤ gross income e · sources nc u - » Xue:-T~ 17 salarietsd ofcothe éreezdergf judicia} . V ` J · 111 8 VGYDIDGD 0 CH1 ID scconchyear; if . exceeding net employees --...---.------.--- 23 { -----; .............. profegsiogs, gada, businesses, rents, 24 ct ct ................. lVl en e .--.----........ ap _ _ Mio third year ...... - ..... 17 received in taxbble year-- .--..-.--. 24 sito losses of income for excluded; income from life insurance 1 unrinder Act qi 1921 or Act 18 gziurns tof premiums 24 · ,'-·-A-..--.a'-a.· ----...·- - ° OH 8 G---L ....... if diiier from 18 valyife df giH§é·btgqb;ub§¥ic-E--- 24 , . i , .,1, _ .. ---. ---l;`-L'- .... interest on e . ga ons; bencdte or 18 i 1¤edera1dbc;_rds,'etc.;’1imitat1c¤l; 24 gui; j¤gu;·ance' pan;] _ neoine * oreign vernmen · iiscdi year of from investments min United tax aolne c dar 18 Stateet:e¢;urities, etcuii - { .j- E - - 24 year end!] _, ~ cceeding--- paymen or perse nu cs, appaesuenq ‘ to pmeersnips. .... 18 etc .......... - ......-......... 24 credit or refund, of tax paid under public utility mcelpts by States, ’ Act cf‘1924-:1--1-;`--.‘--‘ -.--- 19 etc., égerated under contracts; capital gaineandlossee described- -.-- 19 restri one- -.--.... - --------- 25