例句與造句

1. (a ) In defining " gross income " as broadly as it did in ?22 ( a ) of the Internal Revenue Code of 1939, as amended, Congress intended to tax all gains except those specifically exempted.
2. Section 121 of the Revenue Act of 1942 enacted section 23 ( a ) ( 2 ) of the Internal Revenue Code of 1939 . That provision, effective retroactively for tax years that began after December 31, 1938, allowed a section 212 of the Internal Revenue Code of 1986.
3. (Note : The " Glenshaw Glass " case was an interpretation of the definition of " gross income " in section 22 of the Internal Revenue Code of 1939 . The successor to section 22 of the 1939 Code is section 61 of the current Internal Revenue Code of 1986, as amended .)
4. Held : Under the Internal Revenue Code of 1939, as amended, the resulting gain to the employee was taxable as income received at the time he exercised the option and purchased the stock, and his taxable gain should be measured as of the time when the options were exercised and not as of the time when they were granted . pp . 244 250.
5. In 1939, Congress enacted section 1117 ( g ) ( entitled " Proceeding Frivolous " ) of the Internal Revenue Code of 1939, giving the Board of Tax Appeals ( now called the United States Tax Court ) the power to impose a civil monetary penalty of up to $ 500 against any party who instituted a proceeding " merely for delay " before the Board of Tax Appeals.
6. It's difficult to find internal revenue code of 1939 in a sentence. 用internal revenue code of 1939造句挺難的
7. Section 23 ( a ) ( 2 ) of the Internal Revenue Code of 1939, the predecessor to section 212 of the current Internal Revenue Code of 1986, was enacted as part of the Revenue Act of 1942, effective retroactively for tax years that began after December 31, 1938, in the wake of the United States Supreme Court decision in the case of " Higgins v . Commissioner ".
8. Congress nullified the effect of section 22 of the Revenue Act of 1932 ( as interpreted by the Court in " Bruun " ) by enacting the Revenue Act of 1942, section 115 of which included an amendment of section 22 of the Internal Revenue Code of 1939 . The effect of that amendment to the 1939 Code was carried forward in sections 109 and 1019 of the Internal Revenue Code of 1954 ( now the Internal Revenue Code of 1986 ).