Revenue Act of 1941. Hearings ... on H.R. 5417 ... Revised August 8-23, 19411941 - 1592 halaman |
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Halaman 59
... adjustment , those parts are purchased from factories who pay taxes on those parts and who pass the taxes on to us . many cases the parts we use are offered to the car owner for doing the same work that we do . In fact , in some ...
... adjustment , those parts are purchased from factories who pay taxes on those parts and who pass the taxes on to us . many cases the parts we use are offered to the car owner for doing the same work that we do . In fact , in some ...
Halaman 75
... adjustments should be made in the computation of net income in order to produce greater equity . For example , consideration might well be given to alimony payments , a substan- tially greater credit for earned income , and an extension ...
... adjustments should be made in the computation of net income in order to produce greater equity . For example , consideration might well be given to alimony payments , a substan- tially greater credit for earned income , and an extension ...
Halaman 121
... adjustment for abnormality in invested capital . Here is a building that stands 46 stories high : What is our invested capital ? According to the commissioner's contention it is $ 500 , the cash paid in when the taxpayer was ...
... adjustment for abnormality in invested capital . Here is a building that stands 46 stories high : What is our invested capital ? According to the commissioner's contention it is $ 500 , the cash paid in when the taxpayer was ...
Halaman 143
... adjustment under section 734. It is required to file and swear to a correct excess - profits tax re- turn , and therefore it has no option but to maintain the inconsistent po- sition since , by assumption , the former position was wrong ...
... adjustment under section 734. It is required to file and swear to a correct excess - profits tax re- turn , and therefore it has no option but to maintain the inconsistent po- sition since , by assumption , the former position was wrong ...
Halaman 144
... adjustment an addition to the current excess - profits tax for each year . To be sure , the regulations provide the very sensible result that the additional 1920 tax is to be paid only once . However , even if we assume that the ...
... adjustment an addition to the current excess - profits tax for each year . To be sure , the regulations provide the very sensible result that the additional 1920 tax is to be paid only once . However , even if we assume that the ...
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Bagian yang populer
Halaman 251 - ... right belong to those whose labor has produced them. But it has so happened, in all ages of the world, that some have labored, and others have without labor enjoyed a large proportion of the fruits. This is wrong, and should not continue. To secure to each laborer the whole product of his labor, or as nearly as possible, is a worthy object of any good government.
Halaman 480 - Act of 1917) upon all articles commonly or commercially known as jewelry, whether real or imitation; pearls, precious and semi-precious stones, and imitations thereof; articles made of, or ornamented, mounted or fitted with, precious metals or imitations thereof...
Halaman 368 - ... shall be a debt from the consumer or user to retailer until paid, and shall be recoverable at law in the same manner as other debts.
Halaman 68 - Spark plugs, storage batteries, leaf springs, coils, timers, and tire chains. which are suitable for use on or in connection with, or as component parts of, a taxable vehicle are treated as parts or accessories whether or not primarily adapted for such use. However, the term "parts or accessories" does not include tires or inner tubes.
Halaman 102 - To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person, to alter, amend? or revoke...
Halaman 284 - There is hereby imposed upon the following articles (including in each case parts or accessories therefor sold on or in connection therewith or with the sale thereof) sold by the manufacturer, producer, or importer a tax equivalent to the specified percent of the price for which so sold: (1) Articles taxable at 10 percent, except that on and after October 1, 1972, the rate shall be 5 percent — Automobile truck chassis.
Halaman 543 - In the case of a corporation, losses from sales or exchanges of capital assets shall be allowed only to the extent of gains from such sales or exchanges.
Halaman 191 - Debts ascertained to be worthless and charged off within the taxable year (or, in the discretion of the Commissioner, a reasonable addition to a reserve for bad debts) ; and when satisfied that a debt is recoverable only in part, the Commissioner may allow such debt, in an amount not In excess of the part charged off within the taxable year, as a deduction.
Halaman 200 - If, however, the corporation purchases and retires any of such bonds at a price less than the issuing price plus any amount of discount already deducted, the excess of the issuing price plus any amount of discount already deducted (or of the face value minus any amount of discount not yet deducted) over the purchase price is gain or income for the taxable year.
Halaman 237 - reorganization" means (A) a statutory merger or consolidation, or (B) the acquisition by one corporation in exchange solely for all or a part of its voting stock : of at least 80 per centum of the voting stock and at least 80 per centum of the total number of shares of all other classes of stock of another corporation ; or...