Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp Taxes, Capital Stock Tax, Tax on Employment of Child Labor, Tax on Undistributed ProfitsCallaghan, 1919 - 1023 halaman |
Dari dalam buku
Hasil 1-5 dari 100
Halaman 4
... Government until the Act of August 28 , 1894 , which was held unconstitutional on the ground that incomes from real property could not be taxed with- out apportionment . As a result , the 16th Amendment ex- pressly authorized the ...
... Government until the Act of August 28 , 1894 , which was held unconstitutional on the ground that incomes from real property could not be taxed with- out apportionment . As a result , the 16th Amendment ex- pressly authorized the ...
Halaman 17
... Government to the credit of the one against whom it was withheld . This method is used in order to facilitate the collection and to prevent evasion of the tax . Under the 1913 Law , and the 1916 Law during the year 1916 , the tax was ...
... Government to the credit of the one against whom it was withheld . This method is used in order to facilitate the collection and to prevent evasion of the tax . Under the 1913 Law , and the 1916 Law during the year 1916 , the tax was ...
Halaman 32
... Government claims personal jurisdiction over all of its citizens wherever they reside and over all aliens who reside Hence , as to citizens and resident within its borders . income from all sources aliens , the tax is imposed on whether ...
... Government claims personal jurisdiction over all of its citizens wherever they reside and over all aliens who reside Hence , as to citizens and resident within its borders . income from all sources aliens , the tax is imposed on whether ...
Halaman 35
... Government , as did the 1916 Law . Officers and employees of a State , City or County , includ- ing public school teachers , etc. , were exempt under the 1916 Law to the extent that their income was derived from salaries paid by the ...
... Government , as did the 1916 Law . Officers and employees of a State , City or County , includ- ing public school teachers , etc. , were exempt under the 1916 Law to the extent that their income was derived from salaries paid by the ...
Halaman 37
... Government in cases of native American citizens who have resided abroad for a period so long that the natural presumption may be held to have arisen that they have abandoned citizenship in this country.23 Aliens Residing in the United ...
... Government in cases of native American citizens who have resided abroad for a period so long that the natural presumption may be held to have arisen that they have abandoned citizenship in this country.23 Aliens Residing in the United ...
Isi
404 | |
417 | |
426 | |
445 | |
449 | |
457 | |
477 | |
497 | |
131 | |
136 | |
171 | |
179 | |
237 | |
247 | |
269 | |
287 | |
326 | |
335 | |
339 | |
355 | |
361 | |
363 | |
375 | |
402 | |
526 | |
531 | |
554 | |
589 | |
599 | |
607 | |
621 | |
631 | |
651 | |
660 | |
672 | |
689 | |
702 | |
783 | |
800 | |
876 | |
Edisi yang lain - Lihat semua
Istilah dan frasa umum
accrued actual agent allowed amended apply assessed assets basis beneficiary bonds capital stock cash cent centum certificates Chapter citizens claim collected collector Commissioner computed contract cost court deduction depletion depreciation determined distributed domestic corporations exceed excess excess-profits taxes exempt expenses February 28 fiduciary file returns fiscal foreign corporation gross income held included income derived income tax indebtedness individual intangible property interest Internal Revenue invested capital issued Letter from Treasury liable Liberty Bond loss March ment non-resident alien normal tax obligations owner par value paragraph partnership pay the tax payment penalty period person personal-service corporation poration present law prior purchase purpose refund resident respect Revenue Act rule shares sources stamp statute stockholders subdivision surplus surtax tax imposed taxable taxpayer thereof tion trade or business transaction transfer Treasury Department dated United War Finance Corporation withholding
Bagian yang populer
Halaman 896 - 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 ; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived...
Halaman 895 - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
Halaman 957 - ... or to permit any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person...
Halaman 909 - 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 898 - Including those assessed against local benefits of a kind tending to Increase the value of the property assessed...
Halaman 278 - 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 905 - ... (c) In cases under paragraphs (1), (2), or (3) of subdivision (a) the tax shall be imposed upon the net income of the estate or trust and shall be paid by the fiduciary...
Halaman 955 - ... (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 903 - There shall be included in computing the net income of each partner his distributive share, whether distributed or not, of the net income of the partnership for the taxable year, or, if his net income for such taxable year is computed upon the basis of a period different from that upon the basis of which the net income of the partnership...
Halaman 224 - All corporations, whether they expire by their own limitation, or are otherwise dissolved, shall nevertheless be continued for the term of three years from such expiration or dissolution bodies corporate for the purpose of prosecuting and defending suits by or against them, and of enabling them gradually to settle and close their...