Income Tax Law: Analysis and CommentHarris, Forbes & Company, 1919 - 153 halaman |
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Halaman 1
... tion that later rulings by the Treasury Department and decisions by the courts will affect the law's interpreta- tion and application . We shall be pleased to assist as much as possible anyone interested in the practical in ...
... tion that later rulings by the Treasury Department and decisions by the courts will affect the law's interpreta- tion and application . We shall be pleased to assist as much as possible anyone interested in the practical in ...
Halaman 29
... tion was the combined rates of the 1916 and 1917 laws . In February , 1919 , Congress passed the Revenue Act of 1918 which levies rates of tax upon income which are much heavier than those imposed by the laws applying in 1917 , or by ...
... tion was the combined rates of the 1916 and 1917 laws . In February , 1919 , Congress passed the Revenue Act of 1918 which levies rates of tax upon income which are much heavier than those imposed by the laws applying in 1917 , or by ...
Halaman 34
... tion may be taken by either one or may be divided be- tween them . A husband and wife not living together are entitled to the exemption allowed single persons . 11. The expression " head of a family , " is not defined by statute , but ...
... tion may be taken by either one or may be divided be- tween them . A husband and wife not living together are entitled to the exemption allowed single persons . 11. The expression " head of a family , " is not defined by statute , but ...
Halaman 35
... tion is considered in computing the normal tax only . The surtax is levied upon amounts of taxable income between certain ranges fixed by statute without regard - to personal exemption . Income 14. Gross income is stated to include ...
... tion is considered in computing the normal tax only . The surtax is levied upon amounts of taxable income between certain ranges fixed by statute without regard - to personal exemption . Income 14. Gross income is stated to include ...
Halaman 36
... tion , when new stock of no greater aggregate face or par value is received for the old stock or securities , no gain or loss shall be deemed to have occurred and the new stock or securities shall be treated as taking the place of the ...
... tion , when new stock of no greater aggregate face or par value is received for the old stock or securities , no gain or loss shall be deemed to have occurred and the new stock or securities shall be treated as taking the place of the ...
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...