Notes on Revenue Act of 1918 Submitted by Secretary of Treasury Without Recommendation at this Time1919 - 188 halaman |
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Halaman 9
... annual accounting period , the striking of a balance of gain or loss every 12 months , is merely an approximation resting upon con- venience and fiscal necessity , and that the result shown is frequently unreal , for if a business ...
... annual accounting period , the striking of a balance of gain or loss every 12 months , is merely an approximation resting upon con- venience and fiscal necessity , and that the result shown is frequently unreal , for if a business ...
Halaman 11
... annual shrinkage or obsolescence of the so - called capital value of the life estate . It has been suggested that these changes could be accomplished by an amendment in substantially the following form : Strike out paragraph ( 3 ) of ...
... annual shrinkage or obsolescence of the so - called capital value of the life estate . It has been suggested that these changes could be accomplished by an amendment in substantially the following form : Strike out paragraph ( 3 ) of ...
Halaman 40
... annual sales exceed 200,000 pounds , ( 2 ) manufacturers of cigars whose annual sales exceed 400,000 cigars , and ( 3 ) all manufacturers of cigarettes . The special - stamp tax upon manufacturers of tobacco whose annual sales exceed ...
... annual sales exceed 200,000 pounds , ( 2 ) manufacturers of cigars whose annual sales exceed 400,000 cigars , and ( 3 ) all manufacturers of cigarettes . The special - stamp tax upon manufacturers of tobacco whose annual sales exceed ...
Halaman 41
... annual sales exceed two hundred thousand pounds shall each pay $ 24 , and at the rate of 16 cents per thousand pounds , or fraction thereof , in respect to the excess over two hundred thousand pounds , but a receipt in lieu of a special ...
... annual sales exceed two hundred thousand pounds shall each pay $ 24 , and at the rate of 16 cents per thousand pounds , or fraction thereof , in respect to the excess over two hundred thousand pounds , but a receipt in lieu of a special ...
Halaman 11
... annually a special excise tax with respect to the carrying on or doing business by such corporation . joint stock company or association , or insurance company , equivalent to one per centum upon the entire net income over and above ...
... annually a special excise tax with respect to the carrying on or doing business by such corporation . joint stock company or association , or insurance company , equivalent to one per centum upon the entire net income over and above ...
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Istilah dan frasa umum
1918 by adding accrued act of August act of October affirmed amendment in substantially apply assessment Baltic Mining Co bank bonds capital stock cent centum collected collector of internal Commissioner of Internal company or association computing construed corporation tax act dealer deducted distilling District of Columbia dividends exceed excise tax exempt following form gross income hereby Herold income tax indebtedness insurance company interest Internal Revenue internal-revenue joint-stock company lease lessee lessor liable manufacture Maryland Casualty Co McCoach mutual net income officers opium organized paragraph payment penalty person policyholder premium profits purchaser purpose railroad received required by law reserve funds Revenue Act Revised Statutes section 38 section 904 sell sixteenth amendment sold special tax stamp tax stock company stockholders subdivision subject to tax substantially the following suggested tax imposed taxable taxation taxpayer thereof tion Treasury U. S. Supreme Court United
Bagian yang populer
Halaman 60 - SEC. 2. (a) That, subject only to such exemptions and deductions as are hereinafter allowed, the net income of a taxable person shall include gains, profits, and income, derived from salaries, wages, or compensation for personal service of whatever kind and in whatever form paid...
Halaman 113 - Provided further, That it shall not be necessary to negative any of the aforesaid exemptions in any complaint, information, indictment, or other writ or proceeding laid or brought under this Act; and the burden of proof of any such exemption shall be upon the defendant.
Halaman 109 - That such physician, dentist or veterinary surgeon shall keep a record of all such drugs dispensed or distributed, showing the amount dispensed or distributed, the date, and the name and address of the patient to whom such drugs are dispensed or distributed, except such as may be dispensed or distributed to a patient upon whom such physician, dentist or veterinary surgeon shall personally attend...
Halaman 43 - Columbia not compensated by insurance or otherwise, including a reasonable allowance for depreciation of property, if any, and in the case of insurance companies the sums other than dividends, paid within the year on policy and annuity contracts and the net addition, if any, required by law to be made within the year to reserve funds...
Halaman 78 - ... 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 93 - Bonds for indemnifying any person, corporation, partnership, or corporation who shall have become bound or engaged as surety, and all bonds for the due execution or performance of any contract, obligation, or requirement, or the duties of any office or position, and to account for money received by virtue thereof, and all other bonds of any description, except such as may be required in legal proceedings, not otherwise provided for in this schedule...
Halaman 123 - Columbia, shall be subject to pay annually a special excise tax with respect to the carrying on or doing business...
Halaman 67 - ... operating under the lodge system and providing for the payment of life, sick, accident and other benefits to the members of such societies, orders, or associations and dependents of such members...
Halaman 92 - Any person or persons liable to pay the tax as herein provided, or anyone who acts in the matter as agent or broker for such person or persons who shall make any...
Halaman 67 - That nothing in this section shall apply to mutual savings banks not having a capital stock represented by shares...