Notes on Revenue Act of 1918 Submitted by Secretary of Treasury Without Recommendation at this Time1919 - 188 halaman |
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Halaman 6
... engaged . 2. The treatment of partnerships and corporations under the present legislation is radically different . The ordinary corporation of a given size or class in a particular line of business may pay 50 per cent of its net income ...
... engaged . 2. The treatment of partnerships and corporations under the present legislation is radically different . The ordinary corporation of a given size or class in a particular line of business may pay 50 per cent of its net income ...
Halaman 7
... engaged in the active conduct of the affairs of the corporation and in which capital ( whether invested or borrowed ) -is - not a material income - producing factor ; but does not include any foreign corporation , nor any corporation 50 ...
... engaged in the active conduct of the affairs of the corporation and in which capital ( whether invested or borrowed ) -is - not a material income - producing factor ; but does not include any foreign corporation , nor any corporation 50 ...
Halaman 11
... exclude from gross income interest on deposits in banks , banking associations , and trust companies received by alien individuals or foreign corporations not engaged in trade or business within the NOTES ON THE REVENUE ACT OF 1918 . 11.
... exclude from gross income interest on deposits in banks , banking associations , and trust companies received by alien individuals or foreign corporations not engaged in trade or business within the NOTES ON THE REVENUE ACT OF 1918 . 11.
Halaman 12
... engaged in trade or business within the United States and not having any office or any place of business therein . It is urged in support of this suggestion that the loss of revenue which would result if this deduction were allowed ...
... engaged in trade or business within the United States and not having any office or any place of business therein . It is urged in support of this suggestion that the loss of revenue which would result if this deduction were allowed ...
Halaman 13
... engaged in trade or business within the United States , or not having an office or place of business therein . The profits attributable to the manufacture or production of goods by nonresident alien individuals without the United States ...
... engaged in trade or business within the United States , or not having an office or place of business therein . The profits attributable to the manufacture or production of goods by nonresident alien individuals without the United States ...
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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
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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...