Notes on Revenue Act of 1918 Submitted by Secretary of Treasury Without Recommendation at this Time1919 - 188 halaman |
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Halaman 27
... exceeding $ 5,000 , or imprisonment for not more than five years , or both , and in - addition - thereto - by - a penalty of double the tax evaded , or attempted - to - be - evaded ; to - be - assessed - and - colleeted - in - the ...
... exceeding $ 5,000 , or imprisonment for not more than five years , or both , and in - addition - thereto - by - a penalty of double the tax evaded , or attempted - to - be - evaded ; to - be - assessed - and - colleeted - in - the ...
Halaman 48
... a State or municipality and paid for out of funds of the State or municipality . Section 1319 of the revenue act imposes a fine of not more than $ 1,000 or imprisonment not exceeding one year , or 48 NOTES ON THE REVENUE ACT OF 1918 .
... a State or municipality and paid for out of funds of the State or municipality . Section 1319 of the revenue act imposes a fine of not more than $ 1,000 or imprisonment not exceeding one year , or 48 NOTES ON THE REVENUE ACT OF 1918 .
Halaman 49
... exceeding one year , or both , in the case of any taxpayer passing on a tax to a purchaser and representing it to be a tax when in fact it is not . The effect of the aforementioned regulation and section 1319 of the revenue act was ...
... exceeding one year , or both , in the case of any taxpayer passing on a tax to a purchaser and representing it to be a tax when in fact it is not . The effect of the aforementioned regulation and section 1319 of the revenue act was ...
Halaman 54
... not more than $ 10,000 , or by imprisonment not exceeding one year , or both . Title XIII ( new section ) .- All tax assessments 54 NOTES ON THE REVENUE ACT OF 1918 . Eisner (247 U S 347) 59 Lowe (247 U S 165) 54, 58, 61.
... not more than $ 10,000 , or by imprisonment not exceeding one year , or both . Title XIII ( new section ) .- All tax assessments 54 NOTES ON THE REVENUE ACT OF 1918 . Eisner (247 U S 347) 59 Lowe (247 U S 165) 54, 58, 61.
Halaman 26
... exceeding the paid - up capital stock of such corporation , joint - stock company , or association or insurance company , outstanding at the close of the year , and in the case of a bank , banking association , or trust com- pany , all ...
... exceeding the paid - up capital stock of such corporation , joint - stock company , or association or insurance company , outstanding at the close of the year , and in the case of a bank , banking association , or trust com- pany , all ...
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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 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...