The Income Tax and Other Federal TaxesPress of Kohnke printing Company, 1917 - 366 halaman |
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Halaman 16
... purpose of this example ) $ 3,680 . His exemption under the new law is $ 2,400 and under the old law $ 4,400 . After deducting from his net income of $ 52,000 , the amount of his Excess Profits Tax , which is $ 3,680 , there is a ...
... purpose of this example ) $ 3,680 . His exemption under the new law is $ 2,400 and under the old law $ 4,400 . After deducting from his net income of $ 52,000 , the amount of his Excess Profits Tax , which is $ 3,680 , there is a ...
Halaman 23
... purpose of the law be faithfully followed by sub- mission to taxation of all net income except that from the few sources specifically exempted . And , yet , innumerable problems have arisen and many finely drawn decisions have had to be ...
... purpose of the law be faithfully followed by sub- mission to taxation of all net income except that from the few sources specifically exempted . And , yet , innumerable problems have arisen and many finely drawn decisions have had to be ...
Halaman 26
... purpose of the normal tax . The amount of the dividend is not allowed as a credit for the purpose of the additional tax , however . It is subject to the additional tax and enters in full into the computation , according to the ascending ...
... purpose of the normal tax . The amount of the dividend is not allowed as a credit for the purpose of the additional tax , however . It is subject to the additional tax and enters in full into the computation , according to the ascending ...
Halaman 34
... purposes , the cost is not an allowable deduction as an expense in the farmer's return of in- come . In the latter case the expenditure is regarded as an investment of capital . For example : A buys a number of calves and steers to feed ...
... purposes , the cost is not an allowable deduction as an expense in the farmer's return of in- come . In the latter case the expenditure is regarded as an investment of capital . For example : A buys a number of calves and steers to feed ...
Halaman 35
... purposes ) any amount claimed as a deduction on account of depreciation . If a farmer , who has deducted as a loss the cost of animals killed by order of public authorities , is later reimbursed by the State , or the United States , in ...
... purposes ) any amount claimed as a deduction on account of depreciation . If a farmer , who has deducted as a loss the cost of animals killed by order of public authorities , is later reimbursed by the State , or the United States , in ...
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The Income Tax and Other Federal Taxes (Classic Reprint) Joseph Jay Scott Pratinjau tidak tersedia - 2017 |
Istilah dan frasa umum
Act of October Act of September actual cash value additional tax allowable deductions amount paid apply ascertained basis bonds calendar cent centum certificates citizen or resident claim collected Collector of Internal Commissioner of Internal company or association computation corporation or partnership cost depletion depreciation District dividends domestic corporation domestic partnership duction earnings Excess Profits Tax Excise Tax expense file a return fiscal foreign corporation gross income included income exceeds Income Tax law indebtedness insurance company interest paid Internal Revenue invested capital issued joint-stock company loss manufacturer ment net estate nineteen hundred non-resident alien normal tax par value payment person premium prescribed price or value purpose return of income sold sources stamp stockholders subdivision subject to tax tax imposed taxable taxpayer thereof tion total net income trade or business Treasury Department Twin Peaks Tunnel U. S. Supreme Court United
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Halaman 46 - In a case where the evidence of transfer is shown only by the books of the company the stamp shall be placed upon such books ; and where the change of ownership is by transfer of a certificate the stamp shall be placed upon the certificate; and in cases of an agreement to sell or where the transfer is by delivery of the certificate assigned in blank there shall be made and delivered by the seller to the buyer a bill or memorandum of such sale to which the stamp provided for by this article shall...
Halaman 66 - In a strict and legal seN.se that is properly the domicil of a person where he has his true, fixed, permanent home and principal establishment, and to which, whenever he is absent, he has the intention of returning (animus rercrtcndi) .u [Italics supplied.] Mr.
Halaman 47 - ... Conveyances: Deed, instrument, or writing, whereby any lands, tenements, or other realty sold shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his, her, or their direction, when the consideration or value of the interest or property conveyed, exclusive of the value of any lien or encumbrance remaining thereon at the time of sale, exceeds $100 and does not exceed $500, 50 cents; and for each additional...
Halaman 3 - Congress, the interest shall be exempt only if and to the extent provided in the respective Acts authorizing the issue thereof...
Halaman 40 - July seventeenth, nineteen hundred and sixteen; the compensation of the present President of the United States during the term for which he has been elected, and the judges of the Supreme and inferior courts of the United States now in office, and the compensation of all officers and employees of a State, or any political subdivision thereof, except when such compensation is paid by the United States Government.
Halaman 149 - All losses actually sustained and charged off within the year and not compensated by insurance or otherwise, including a reasonable allowance for the exhaustion, wear and tear of property arising out of its use of employment in the business or trade: (a) In the case of oil and gas wells, a reasonable allowance for actual reduction in flow and production...
Halaman 99 - Fraternal beneficiary societies, orders, or associations, (A) operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system...
Halaman 2 - Income accumulated in trust for the benefit of unborn or unascertained persons or persons with contingent interests, and income accumulated or held for future distribution under the terms of the will or trust...
Halaman 50 - ... (2) In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.
Halaman 4 - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate; (3) Any amount expended in restoring property or in making good the exhaustion thereof for which an allowance is or has been made...