Income Tax Law: Analysis and CommentHarris, Forbes & Company, 1919 - 153 halaman |
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Halaman 7
... Accounting period Period covered : Calendar or fiscal year . 71 How income is recorded . Changing from fiscal to calendar year , etc. Time and place of return . 73 Extension of time for filing return . 74 Understatement 75 Corporation ...
... Accounting period Period covered : Calendar or fiscal year . 71 How income is recorded . Changing from fiscal to calendar year , etc. Time and place of return . 73 Extension of time for filing return . 74 Understatement 75 Corporation ...
Halaman 14
... accounting period .. Time and place for filing returns . Understatements Part III - Regarding Corporations Organizations subject to tax . Rates of tax for 1918 .. Rates of tax for 1919 . Rates for railroads under federal control . Non ...
... accounting period .. Time and place for filing returns . Understatements Part III - Regarding Corporations Organizations subject to tax . Rates of tax for 1918 .. Rates of tax for 1919 . Rates for railroads under federal control . Non ...
Halaman 42
... accounting period within which the distribution was made shall be deemed to have accumulated ratably dur- ing such period . It is probable that the regulations issued by the De- 42 ANALYSIS AND COMMENT Dividend received during first 60 ...
... accounting period within which the distribution was made shall be deemed to have accumulated ratably dur- ing such period . It is probable that the regulations issued by the De- 42 ANALYSIS AND COMMENT Dividend received during first 60 ...
Halaman 71
... Accounting Period 107 . Former laws required that an individual report on the basis of a calendar year even if he ... accounting period of twelve months ending on the last 71 ANALYSIS AND COMMENT Accounting period Period covered ...
... Accounting Period 107 . Former laws required that an individual report on the basis of a calendar year even if he ... accounting period of twelve months ending on the last 71 ANALYSIS AND COMMENT Accounting period Period covered ...
Halaman 72
... accounting period by the taxpayer and his books were kept in accordance there- with . A taxpayer may have a fiscal year ending for ex- ample on June 30th , 1918 and have previously made a return for that part of the fiscal year falling ...
... accounting period by the taxpayer and his books were kept in accordance there- with . A taxpayer may have a fiscal year ending for ex- ample on June 30th , 1918 and have previously made a return for that part of the fiscal year falling ...
Istilah dan frasa umum
accounting period allowable deductions amount of tax amounts received apply approval assessed basis beneficiary bonds calendar year 1918 cent centum citizen or resident collected computed contract deductions and credits deemed deputy collector distributed district domestic corporation earnings or profits entire period estate or trust excess profits taxes fair market value February 28 Federal fiduciary fiscal foreign corporation foreign country gross income income derived income exceeds installment interest Internal Revenue inventory liable Liberty Bond Liberty Loan living with husband loss Municipal Bonds net income exceeds non-resident alien individual normal tax obligations paid or accrued partnership payment personal exemption personal service corporation Philippine Islands poration Porto Rico prescribed purpose rates redetermination regulations Revenue Act section 252 statute stockholders surtax tax due tax free tax imposed Taxable Securities taxes paid taxpayer thereof tion trade or business Treasury Department United War Finance Corporation war profits withholding agent
Bagian yang populer
Halaman 112 - That every partnership shall make a return for each taxable year, stating specifically the items of its gross income and the deductions allowed by this title, and shall include in the return the names and addresses of the individuals who would be entitled to share in the net income if distributed and the amount of the distributive share of each individual. The return shall be sworn to by any one of the partners.
Halaman 103 - ... rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity.
Halaman 133 - It shall be unlawful for any collector, deputy collector, agent, clerk, or other officer or employee of the United States to divulge or to make known in any manner whatever not provided by law to any person the operations, style of work, or apparatus of any manufacturer or producer visited by him in the discharge of his official duties, or the amount or source of income, profits, losses, expenditures, or any particular thereof,.
Halaman 135 - The amount so added to any tax shall be collected at the same time and in the same manner and as part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax.
Halaman 103 - ... taxes assessed against local benefits of a kind tending to increase the value of the property assessed...
Halaman 117 - A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business, including a reasonable allowance for obsolescence.
Halaman 120 - States and not having any office or place of business therein, there shall be deducted and withheld at the source in the same manner and upon the same items of income as is provided in section...
Halaman 113 - If the change is from calendar year to fiscal year, a separate return shall be made for the period between the close of the last calendar year for which return was made and the date designated as the close of the fiscal year.
Halaman 134 - ... whenever any person who is required to deliver a monthly or other return of objects subject to tax fails to do so at the time required, or delivers any return which, in the opinion of the collector, is false or fraudulent, or contains any undervaluation or understatement...
Halaman 101 - The amount received by the insured as a return of premium or premiums paid by him under life insurance, endowment, or annuity contracts, either during the term or at the maturity of the term mentioned in the contract or upon surrender of the contract...