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 1
... means of which losses not strictly ascertained in 1918 may nevertheless be applied against the 1918 income . The 1 The purpose of this chapter is to describe briefly the salient provisions and requirements of the law and the system of ...
... means of which losses not strictly ascertained in 1918 may nevertheless be applied against the 1918 income . The 1 The purpose of this chapter is to describe briefly the salient provisions and requirements of the law and the system of ...
Halaman 8
... mean- ing has been the same from the beginning . The Treasury Department recognizes , however , that in some instances it would be unjust or impracticable to reopen returns , ad- justments or assessments which have been made in accord ...
... mean- ing has been the same from the beginning . The Treasury Department recognizes , however , that in some instances it would be unjust or impracticable to reopen returns , ad- justments or assessments which have been made in accord ...
Halaman 17
... mean- ing that the one paying income to another deducts or with- holds an amount equal to the tax on the sum so paid and turns it over to the Government to the credit of the one against whom it was withheld . This method is used in ...
... mean- ing that the one paying income to another deducts or with- holds an amount equal to the tax on the sum so paid and turns it over to the Government to the credit of the one against whom it was withheld . This method is used in ...
Halaman 37
... means an in- dividual ( a ) whose residence is not within the United States , and ( b ) who is not a citizen of the United States . Any alien living in the United States who is not a mere transient is a resident of the United States for ...
... means an in- dividual ( a ) whose residence is not within the United States , and ( b ) who is not a citizen of the United States . Any alien living in the United States who is not a mere transient is a resident of the United States for ...
Halaman 43
... means the calendar year or the fiscal year ending during such calendar year upon the basis of which net income is computed . The first taxable year is called the taxable year 1918 , and is the calendar year 1918 or any fiscal year ...
... means the calendar year or the fiscal year ending during such calendar year upon the basis of which net income is computed . The first taxable year is called the taxable year 1918 , and is the calendar year 1918 or any fiscal year ...
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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...