Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp Taxes, Capital Stock Tax, Tax on Employment of Child Labor, Tax on Undistributed Profits
Callaghan, 1919 - 1023 halaman
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accrued actual addition agent allowed amended amount apply assessed assets association authority bank basis bonds calendar certificates Chapter charged citizens claim collected collector Commissioner computed contract corporation cost court deduction depreciation derived determined distributed dividends earnings ending entire exceed excess exempt expenses fact fiduciary filed fiscal foreign foreign corporation gains Government gross income held imposed included income tax individual interest invested capital issued Letter from Treasury liable limited loss March means month net income non-resident alien obligations operating organized owner paid partnership payment penalty period person present prior profits purchase reasonable received resident respect Revenue Act rule securities shares sources stamp statute stockholders taxable taxpayer term thereof tion trade transfer Treasury Department dated trust United unless withholding
Halaman 887 - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
Halaman 955 - If any clause, sentence, paragraph, or part of this Act shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder of this Act, but shall be confined in its operation to the clause, sentence, paragraph, or part thereof directly involved in the controversy in which such judgment shall have been rendered.
Halaman 270 - 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...
Halaman 934 - July, 1898, there shall be levied, collected and paid, for and in respect of the several bonds, debentures or certificates of stock and of indebtedness, and other documents...
Halaman 947 - ... (2) In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.
Halaman 216 - All corporations, whether they expire by their own limitation, or are otherwise dissolved, shall nevertheless be continued for the term of three years from such expiration or dissolution bodies corporate for the purpose of prosecuting and defending suits by or against them, and of enabling them gradually to settle and close their...
Halaman 951 - Commissioner shall add to the tax 25 per centum of its amount, except that when a return is filed after such time and it is shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such addition shall be made to the tax.
Halaman 900 - Commissioner may require, conditioned upon the payment by the taxpayer of any amount of tax found due upon any such redetermination ; and the bond herein prescribed shall contain such further conditions as the Commissioner may require.
Halaman 904 - Farmers', Fruit Growers', or like associations, organized and operated as sales agents for the purpose of marketing the products of members and turning back to them the proceeds of sales, less the necessary selling expenses, on the basis of the quantity of produce furnished by them; 140.