Federal Income Tax Problems --1922Dodd, Mead, 1922 - 541 halaman |
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Istilah dan frasa umum
99 PROBLEM acquired allowed as deductions ANSWER assessed bonds Bureau calendar year 1921 capital stock cash centum collector Commissioner computing net income cost December 31 deduction from gross depreciation determined dividends domestic corporation ending in 1921 entire period excess excess-profits tax expenses FACTS fair market value February 28 filed fiscal year ending foreign corporation gross income Illustrated in Problem imposed by section included income exceeds income from sources installment insurance company intangible property interest Internal Revenue inventory invested capital January Liberty Bond loss March nonresident alien normal tax par value partnership payment personal exemption poration portion profits taxes purchased QUESTION Quoted under Problem received REFERENCE Regulations 62 Revenue Act section 230 stockholders subdivision surplus surtax tax due tax imposed taxable net income taxes paid taxpayer thereof tion Total tax trade or business United war-profits and excess-profits
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