State Finances, Volume 3,Masalah 6 |
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Halaman 3
... profits and income of residents , from all sources , and of nonresidents , from sources within the state , shall be charged and assessed , unless expressly exempted , with an income tax at progressive rates , and that such tax shall be ...
... profits and income of residents , from all sources , and of nonresidents , from sources within the state , shall be charged and assessed , unless expressly exempted , with an income tax at progressive rates , and that such tax shall be ...
Halaman 8
... profits " , including gains derived from the sale , exchange or other disposition of capital assets . It is not limited to cash alone . The statute recognizes as income- determining factors other items , among which are inventories ...
... profits " , including gains derived from the sale , exchange or other disposition of capital assets . It is not limited to cash alone . The statute recognizes as income- determining factors other items , among which are inventories ...
Halaman 9
... profits and income derived : ( a ) From salaries , wages or compensation for personal service , of whatever kind and ... profit . ( e ) From any other source whatever . It excludes the following items , which are exempt : ( f ) Proceeds ...
... profits and income derived : ( a ) From salaries , wages or compensation for personal service , of whatever kind and ... profit . ( e ) From any other source whatever . It excludes the following items , which are exempt : ( f ) Proceeds ...
Halaman 12
... profit though not connected with a trade or business , if not compensated for by insurance or otherwise . ( Sec- tion 360 , subdivision 5 ) ( e ) Losses sustained during the taxable year of prop- erty not connected with the trade or ...
... profit though not connected with a trade or business , if not compensated for by insurance or otherwise . ( Sec- tion 360 , subdivision 5 ) ( e ) Losses sustained during the taxable year of prop- erty not connected with the trade or ...
Halaman 13
... profits and excess profits taxes paid during the taxable year to any foreign country upon income derived from sources therein or to any possession of the United States , and , to a resident of the United States , any such taxes paid ...
... profits and excess profits taxes paid during the taxable year to any foreign country upon income derived from sources therein or to any possession of the United States , and , to a resident of the United States , any such taxes paid ...
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Istilah dan frasa umum
able according accounting period aggregate allowed amount annual answer applied assessed association authority basis bears beneficiary calculated calendar carried cent classes compensation comptroller computed contained corporation deduct and withhold determinable differ distributive employes ending entire entitled estate or trust excess exchanged extent fair market federal act federal statute fiduciary file a return fiscal fixed fully gross income includes income tax individual interest issued January last preceding answer liability living with husband March married means ments net income non-resident obligations officers opinion otherwise paid paragraph partnership payable payments period personal exemption personal service portion possession profits reasonable received regulations relation rendered reports resident respect rules salaries Section 366 share single sources subdivision tax law taxable income taxation taxpayer thereof tion town trade or business United wife withholding agent York
Bagian yang populer
Halaman 12 - In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation of improvements, according to the peculiar conditions in each case...
Halaman 14 - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate ; 3.
Halaman 18 - Whenever in the opinion of the Commissioner the use of inventories is necessary in order clearly to determine the income of any taxpayer, inventories shall be taken by such taxpayer upon such basis as the Commissioner, with the approval of the Secretary, may prescribe as conforming as nearly as may be to the best accounting practice in the trade or business and as most clearly reflecting the income.
Halaman 22 - ... (1) Every individual having a net income for the taxable year of $1,000 or over, if single, or if married and not living with husband or wife...
Halaman 15 - Income accumulated in trust for the benefit of unborn or unascertained persons or persons with contingent interests, and income accumulated or held for future distribution under the terms of the will or trust...
Halaman 15 - ... (a) There shall be allowed as a deduction (in lieu of the deduction for charitable, etc., contributions authorized by section 23 (o) ) any part of the gross income, without limitation, which pursuant to the terms of the will or deed creating the trust...
Halaman 11 - ... annuities, interest on bank deposits, interest on bonds, notes or other interest-bearing obligations or dividends from corporations, except to the extent to which the same shall be a part of income from any business, trade, profession or occupation carried on in this state subject to taxation under this article.
Halaman 5 - ... of the state, in the proportion that the assessed valuation of the real property of each county bears to the aggregate assessed valuation of the real property of the state.
Halaman 12 - States); (3) estate, inheritance, legacy, succession and gift taxes; and (4) taxes assessed against local benefits of a kind tending to increase the value of the property assessed...
Halaman 14 - In the case of a nonresident alien individual the deductions shall be allowed only if and to the extent that they are connected with income from sources within the United States; and the proper apportionment and allocation of the deductions with...