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 5
... capital ( whether invested or borrowed ) is a material income - producing ... stock , say 85 per cent , and to place a limit , say 10 , upon the number of ... stock of a corpora- tion may be closely held or owned - except for qualifying ...
... capital ( whether invested or borrowed ) is a material income - producing ... stock , say 85 per cent , and to place a limit , say 10 , upon the number of ... stock of a corpora- tion may be closely held or owned - except for qualifying ...
Halaman 6
... capital or not , in the active conduct of whose affairs the principal ... stock . In such situations the natural elements or checks which keep ... capital " a material income - producing factor , " is an elusive and NOTES ON THE REVENUE ...
... capital or not , in the active conduct of whose affairs the principal ... stock . In such situations the natural elements or checks which keep ... capital " a material income - producing factor , " is an elusive and NOTES ON THE REVENUE ...
Halaman 7
... capital stock of the corpora- tion and ( 2 ) in which the number of stockholders not regularly devoting their chief time and attention to the active conduct of its affairs does not exceed ten ; Section 202. Gain or loss from exchange of ...
... capital stock of the corpora- tion and ( 2 ) in which the number of stockholders not regularly devoting their chief time and attention to the active conduct of its affairs does not exceed ten ; Section 202. Gain or loss from exchange of ...
Halaman 18
... capital of any American stockholder subject to profits tax because of the fact that stock of a foreign corporation is an admissible asset if the divi- dend be in any part subject to tax , whereas it is an inadmissible asset if the ...
... capital of any American stockholder subject to profits tax because of the fact that stock of a foreign corporation is an admissible asset if the divi- dend be in any part subject to tax , whereas it is an inadmissible asset if the ...
Halaman 19
... capital invested in stock of a foreign corporation a part thereof shall be deemed inadmissible assets equal to the part of the dividends deductible under the pro- visions of paragraph 6 of subdivision ( a ) of section 234 ; Section 226 ...
... capital invested in stock of a foreign corporation a part thereof shall be deemed inadmissible assets equal to the part of the dividends deductible under the pro- visions of paragraph 6 of subdivision ( a ) of section 234 ; Section 226 ...
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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 39 - Except in the case of taxpayers who are abroad, no such extension shall be for more than six months.
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Halaman 129 - Columbia, shall be subject to pay annually a special excise tax with respect to the carrying on or doing business...
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.