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 |
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Halaman 13
... amount of net income on which residents and citizens ( in some cases non - resident aliens ) are not taxed.43 It may be said to be an amount allowed for per- sonal or family expenses , the actual amount of such ex- penses not being ...
... amount of net income on which residents and citizens ( in some cases non - resident aliens ) are not taxed.43 It may be said to be an amount allowed for per- sonal or family expenses , the actual amount of such ex- penses not being ...
Halaman 34
... amount of any damages received whether by suit or agreement , on account of such injuries or sickness , ( e ) so much of the amount received during the war with Germany by a person in the military or naval forces , as salary or ...
... amount of any damages received whether by suit or agreement , on account of such injuries or sickness , ( e ) so much of the amount received during the war with Germany by a person in the military or naval forces , as salary or ...
Halaman 55
... amount paid out for new buildings or for permanent improvements or bet- terments or for furniture or fixtures made to increase the value of any property or estate . This is a reasonable limitation , since amounts of capital invested in ...
... amount paid out for new buildings or for permanent improvements or bet- terments or for furniture or fixtures made to increase the value of any property or estate . This is a reasonable limitation , since amounts of capital invested in ...
Halaman 59
... amount of any income , war- profits and excess - profits taxes paid ( or accrued ) during the taxable year to any foreign country upon income de- rived from sources therein , is allowed as a credit against the tax of citizens , resident ...
... amount of any income , war- profits and excess - profits taxes paid ( or accrued ) during the taxable year to any foreign country upon income de- rived from sources therein , is allowed as a credit against the tax of citizens , resident ...
Halaman 76
... amount of their gross income from sources within the United States bears to the amount of their gross income from all sources within and without the United States.51 For instance , if half the amount of the gross income of a non ...
... amount of their gross income from sources within the United States bears to the amount of their gross income from all sources within and without the United States.51 For instance , if half the amount of the gross income of a non ...
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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...