Notes on the Revenue Act of 1918, Volume 1-2United States. Department of the Treasury, United States. Congress. House. Committee on Ways and Means U.S. Government Printing Office, 1919 - 188 halaman |
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Halaman 6
... exceed- ingly difficult to apply with precision . To decide in thousands of cases what circumstances make a given amount of capital " a material income - producing factor , " is an elusive and NOTES ON THE REVENUE ACT OF 1918 .
... exceed- ingly difficult to apply with precision . To decide in thousands of cases what circumstances make a given amount of capital " a material income - producing factor , " is an elusive and NOTES ON THE REVENUE ACT OF 1918 .
Halaman 14
... apply if the income is regarded as income of a single taxable year , but that a part of such income should be set aside and taxed separately according to a special method . It has been pointed out also that the realization in one year ...
... apply if the income is regarded as income of a single taxable year , but that a part of such income should be set aside and taxed separately according to a special method . It has been pointed out also that the realization in one year ...
Halaman 16
... application under oath to the Commissioner for permission to establish such a replacement fund . The application shall state all the facts relating to the trans- action and that the taxpayer will proceed immediately to replace or ...
... application under oath to the Commissioner for permission to establish such a replacement fund . The application shall state all the facts relating to the trans- action and that the taxpayer will proceed immediately to replace or ...
Halaman 21
... apply in such cases . This rule provides that with respect to any amount of income tax which is the subject of a bona fide claim for abatement the 5 per cent penalty shall not attach and the interest from the time the amount was due ...
... apply in such cases . This rule provides that with respect to any amount of income tax which is the subject of a bona fide claim for abatement the 5 per cent penalty shall not attach and the interest from the time the amount was due ...
Halaman 22
... application of section 302 , the limits or brackets of $ 3,000 and $ 20,000 , respectively , should be reduced when the taxpayer makes return for less than one year . If such reduction be not made , a discriminatory advantage is ...
... application of section 302 , the limits or brackets of $ 3,000 and $ 20,000 , respectively , should be reduced when the taxpayer makes return for less than one year . If such reduction be not made , a discriminatory advantage is ...
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1918 by adding accrued act of August act of October affirmed amendment in substantially 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 December 17 deduction distilling District of Columbia dividends drugs exceed excise tax exempt following form gross income hereby Herold income tax indebtedness insurance company interest Internal Revenue internal-revenue issued Jin Fuey Moy joint-stock company lease lessee lessor liable manufacture Maryland Casualty Co McCoach mutual net income officers opium organized paragraph partnership payment penalty person policyholder premium profits purchaser purpose 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 United
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Halaman 118 - ... preparations which contain cocaine or any of its salts or alpha or beta eucaine or any of their salts or any synthetic substitute for them...
Halaman 67 - Fraternal beneficiary societies, orders, or associations, (A) operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system; and (B) providing for the payment of life, sick, accident, or other benefits to the members of such society, order, or association or their dependents...
Halaman 125 - The amount so added to any tax shall be collected at the same time and in the same manner and as...
Halaman 119 - 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.