Notes on Revenue Act of 1918 Submitted by Secretary of Treasury Without Recommendation at this Time1919 - 188 halaman |
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Halaman 7
... prior to March 1 , 1913 , the fair market price or value on that date of the property relinquished . The only exception which the law provides to this rule is when in connection with the reorganization , merger , or consolidation of a ...
... prior to March 1 , 1913 , the fair market price or value on that date of the property relinquished . The only exception which the law provides to this rule is when in connection with the reorganization , merger , or consolidation of a ...
Halaman 9
... prior to January 1 , 1920 , " should be made general or permanent , and that the definition of " net losses " contained in this section be amended to resolve in the affirmative the doubt as to whether , if a taxpayer sustains losses ...
... prior to January 1 , 1920 , " should be made general or permanent , and that the definition of " net losses " contained in this section be amended to resolve in the affirmative the doubt as to whether , if a taxpayer sustains losses ...
Halaman 10
... prior to January 1 , 1920 , it appears upon the pro- duction of evidence satisfactory to the Commissioner that any taxpayer has sustained a net loss , the amount of such net loss shall , under regulations prescribed by the Commissioner ...
... prior to January 1 , 1920 , it appears upon the pro- duction of evidence satisfactory to the Commissioner that any taxpayer has sustained a net loss , the amount of such net loss shall , under regulations prescribed by the Commissioner ...
Halaman 14
... prior years . In support of this suggestion it has been argued that compensation paid in a lump sum in one year for services rendered partly in that year and partly in prior years should not be subjected to the high rates of surtax ...
... prior years . In support of this suggestion it has been argued that compensation paid in a lump sum in one year for services rendered partly in that year and partly in prior years should not be subjected to the high rates of surtax ...
Halaman 15
... prior to that date , and that in practically no case would the taxpayer have been willing to sell the property for its appraised value at the time of requisition or loss . To require the taxpayer to pay income and war profits and excess ...
... prior to that date , and that in practically no case would the taxpayer have been willing to sell the property for its appraised value at the time of requisition or loss . To require the taxpayer to pay income and war profits and excess ...
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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 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...