Federal Register - February 1, 1940
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Source: Federal Register
348
FEDER AL REGISTER, Thursday, February Tt 1940
FEDERALHEG!STER
Utjirra 193y "
ing the period and inserting in lieu Sec. 3. Classification of provisions.
19.3-1 Division of regulations.
thereof the following:
Sec. 4. Special classes of taxpayers.
or in such other food or grocery prod 19.4-1 Application of regulations to soecial classes of taxpayers.
ucts, as, in the judgment of the Corpora tion, will effectuate the food distribution STJBPART B. GENERAL PR O V ISIO N S
plan.
Rates of Tax In testimony whereof, I have hereunto w i
19.11-2
Citizens or residents of the of the Department of Agriculture to be I
United States liable to tax affixed hereto, in the City of Washington, 19.11-3 Who is a citizen.
this 31st day of January 1940.
Sec. 12. Surtax on individuals.
Published daily, except Sundays, Mondays, and days following legal holidays by the Division of the Federal Register, The National Archives, pursuant to the authority con tained in the Federal Register Act, approved July 26, 1935 49 Stat. 500, under regula tions prescribed by the Administrative Com seal H. A. W allace, mittee, approved by the President.
Secretary of Agriculture.
The Administrative Committee consists of the Archivist or Acting Archivist, an officer Effective Date, February 14, 1940.
of the Department of Justice designated by the Attorney General, and the Public Printer F. R. Doc. 40-480; Filed, January 31, 1940;
or Acting Public Printer.
12:31 p. m.J
The dally issue of the F ederal R egister will be furnished by mail to subscribers, free of postage, for $1.25 per month or $12.50 per year; single copies 10 cents each; payable in TITLE 9ANIMALS AND ANIMAL
advance. Remit money order payable to the Superintendent of Documents directly to the PRODUCTS
Government Printing Office, Washington, D. C.
CHAPTER IIAGRICULTURAL
MARKETING SERVICE
CONTENTSContinued
N otice U nder P ackers and S tockyards
A ct 1
Securities and Exchange CommissionContinued.
Page J anuary 31, 1940.
Marion-Reserve Power Co., and To Mr. G eorge H. T urner, Utility Service Co., hearing.
427
doing business as Yuma Livestock Philadelphia Co., effectiveness Auction, Yuma, Colo.
of declaration_____________
426
Whereas, the Yuma Livestock Auction, Public Service Co. of Oklahoma, 427 at Yuma, Colorado, was posted on Sept.
h earin g__________________
28, 1937, as a stockyard subject to the United Fuel Co., et al., interest provisions of the Packers and Stockpayments approved, e tc .__
425
yards Act, 1921; and Whereas, it now appears that the of food order stamps as the Corporation Yuma Livestock Auction is not being may require or there has been turned in operated as a stockyard within the to the issuing officer the covers of the meaning of that term as defined in said
initial book or series of books together Act:
Now, therefore, notice is hereby given with the proper certification of the holder provided for thereon. If the Corporation that tiie Yuma Livestock Auction, at requires the return of the covers of books Yuma, Colorado, no longer comes with of food order stamps, except as herein in the foregoing definition and the pro after provided no holder shall be eligible visions of Title HI of said Act.
to receive further books unless he has seal G rover B. H ill , in like manner, with like certification - Assistant Secretary of Agriculture.
turned in the covers of all books pre Filed, January 31, 1940;
viously issued, except the last book or F. R. Doc. 40-479;
12:31 p. m.
series of books immediately preceding.
3 Section 300 c of the Regula tions and Conditions Governing the Issu TITLE 26INTERNAL REVENUE
ance of Food Order Stamps Establishing the Eligibility of the Holders Thereof to CHAPTER IBUREAU OF INTERNAL
Receive Agricultural Commodities or the REVENUE
Products Thereof and Providing for the Regulations 103
Payment of Claims Made by Retailers of Such Commodities and Products I ncome T ax U nder the I nternal R evenue C ode made and prescribed by the Secretary of Agriculture on April 21, 1939, as C ontents amended, and Section 100 c of the SUBPART A. INTROD UCTORY PR O V ISIO N S
Regulations and Conditions Governing Section 1. Application of chapter.
the Issuance of Food Order Stamps to 19.1-1 Scope of regulations.
Persons in Low Income Groups in Sec. 2. Cross reference.
Shawnee, Oklahoma, Establishing the Eligibility of the Holders Thereof to Re 1 Modifies list posted stockyards 9 CFR
ceive Agricultural Commodities or the 204.1.
19.11 to 19.3801 e1 issued un Products Thereof and Providing for the derSections the authority contained in sections 62 and Payment of Claims Made by Retailers of 3791 of the Internal Revenue Code 53 Stat.
Such Commodities and Products made 32, 467. In such sections the numbers to the and prescribed by the Acting Secretary right of the decimal point are keyed to num of sections 1 to 373, inclusive, 500 to 511, of Agriculture on October 14, 1939, as bers inclusive, 3797, and 3801 of the Internal Reve amended, are hereby amended by striknue Code 53 Stat., Part 1.
19.12F Surtax.
19.12-2 Computation of surtax Se! ? - T ftx n corporations in general, S 19.13-1 Tax on corporations in general
J g g 8 yearS
19.13-2
19.13-3
Tax under general ruleTaxab!e years beginning in 1939
A1.r.I?atlv,e 4 tax corporations with net incomes slightly more than $25,000Taxable y e S
beginning 1939.
Corporations in bankruptcy or receivership, joint-stock land banks, and rental housing cor porationsTaxable years be ginning in 1939.
19.13-5 Tax on corporations in general Taxable years beginning after December 31, 1939.
19.13-6 Tax under general ruleTaxable years beginning after Decem ber 31, 1939.
19.13-7 Alternative tax corporations uu4.-?lormaax net incomes slightly more than $25,000_
Taxable years beginning after December 31, 1939.
SEsiQ4i Z f X2 5 Special cl?sses of corporations.
19.14-1 Tax on special corporations_
taxable years beginning in 19.13-4
19.142 Tax on special corporations_
Taxable years beginning after December 31, 1939
Sec. 15. Corporate taxes effective for two taxable years.
19.15-1 Purpose and effect of section 15.
Computation of Net Income Sec . 21. Net income.
1921
1 Meaning of net income.
Sec 22 a. Gross income: General definition.
19.22 a1 What included in gross in come.
19.22 a -2 Compensation for personal services.
19.22 a -3 Compensation paid o th e r than in cash.
19.22 a -4 Compensation paid in notes.
19.22 a5 Gross income from business.
19.22 a6 State contracts.
19.22 a-7 Gross income of farmers.
19.22 a -8 Sale of stock and rights.
19.22 a -9 Sale of patents and copy rights.
19.22 a-10 Sale of good will.
19.22 a - ll Sale of real property inlots.
19.22 a-12 Annuities and insurance policies.
19.22 aT-13 Improvements by lessees.
19.22 a-14 Cancellation of indebted ness.
19.22 a-15 Creation of sinking fund by corporation.
19.22 a -16 Acquisition or disposition by corporation of its own capital stock.
19.22 a -17 Contributions to corpora tion by shareholders.
19.22 a-18 Sale and purchase by cor poration of its bonds.
19.22 a-19 Sale of capital assets by cor poration.
19.22 a-20 Income to lessor corpora tion from leased property.
19.22 a-21 Gross income of corporation in liquidation.4
S ec . 22 b . Gross income : Exclusions from gross income.
19.22 b - l Exemptions Exclusions from gross income.
