Income Tax Law of the United States: Act of September 8, 1916, as Amended and Act of October 3, 1917 Including Summary of Provisions and Regulations Affecting Non-resident Alien Individuals, Partnerships, Fiduciaries and CorporationsGuaranty Trust Company of New York, 1918 - 102 halaman |
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Income Tax Law of the United States: Act of September 8, 1916, as Amended ... United States,Guaranty Trust Company of New York Pratinjau tidak tersedia - 2016 |
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Act of September actual owner additional tax amount of tax ascer ascertained bank business or trade capital stock centum per annum certificates citizen or resident collected collector of internal collector or deputy Commissioner of Internal company or association computed deduction dends deputy collector distraint district domestic corporations duction excess profits tax exempt expenses fiduciary file returns fiscal foreign corporation hundred and seventeen hundred and sixteen hundred and thirteen income derived income exceeds income received Income Tax Law indebtedness insurance company interest on bonds Internal Revenue joint-stock company liable ment mutual net income exceeds nineteen hundred non-resident alien individuals normal tax office or place organized partnership payable payment person Philippine Islands place of business Porto Rico prescribed Provided further purpose reasonable allowance record owner Secretary subject to tax subject to withholding surtax tax imposed tax paid taxable thereof tion total net income Treasury trust United
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Halaman 41 - Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property...
Halaman 41 - Income received by estates of deceased persons during the period of administration or settlement of the estate; and (4) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries or accumulated.
Halaman 63 - ... life insurance companies shall not include as income in any year such portion of any actual premium received from any individual policyholder as shall have been paid back or credited to such individual policyholder, or treated as an abatement of premium of such individual policyholder, within such year.
Halaman 43 - The fact. that any corporation is a mere holding company, or that the gains and profits are permitted to accumulate beyond the reasonable needs of the business, shall be prima facie evidence of a purpose to escape the surtax...
Halaman 62 - 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...
Halaman 51 - ... under such regulations as the Secretary of the Treasury may prescribe, shall be a sufficient compliance with the requirements of this paragraph...
Halaman 11 - 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 82 - ... interest, rent, salaries, wages, premiums, annuities, compensation, remuneration, emoluments, or other fixed or determinable gains, profits, and income...
Halaman 13 - 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 78 - Every collector to whom any .payment of any income tax is made shall upon request give to the person making such payment a full written or printed receipt, stating the amount paid and the particular account for which such payment was made...