Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp Taxes, Capital Stock Tax, Tax on Employment of Child Labor, Tax on Undistributed ProfitsCallaghan, 1919 - 1023 halaman |
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Halaman 43
... 1533 . 4 Revenue Act of 1918 , § 200 . 5 Reg . 45 , Arts . 3 and 21 . • Revenue Act of 1918 , § 212 ; Reg . 45 , Art . 21 . service corporations , out of earnings or profits upon which 43 Citizens and Residents of the United States.
... 1533 . 4 Revenue Act of 1918 , § 200 . 5 Reg . 45 , Arts . 3 and 21 . • Revenue Act of 1918 , § 212 ; Reg . 45 , Art . 21 . service corporations , out of earnings or profits upon which 43 Citizens and Residents of the United States.
Halaman 44
... earnings or profits upon which income tax has been imposed , they are liable only for sur- taxes ; and so also with respect to interest on bonds of the United States issued after September 1 , 1917 , and bonds . of the War Finance ...
... earnings or profits upon which income tax has been imposed , they are liable only for sur- taxes ; and so also with respect to interest on bonds of the United States issued after September 1 , 1917 , and bonds . of the War Finance ...
Halaman 55
... In General . 45 Revenue Act of 1918 , § 215 ( c ) . 46 Revenue Act of 1918 , § 215 ( d ) . 47 See Chapter 26 on Deductions - In General . out of earnings or profits upon which income tax has CITIZENS AND RESIDENTS OF THE UNITED STATES 55.
... In General . 45 Revenue Act of 1918 , § 215 ( c ) . 46 Revenue Act of 1918 , § 215 ( d ) . 47 See Chapter 26 on Deductions - In General . out of earnings or profits upon which income tax has CITIZENS AND RESIDENTS OF THE UNITED STATES 55.
Halaman 56
... earnings or profits upon which income tax has been imposed.48 Personal Exemption . The personal exemption is al- lowed in all cases to citizens and residents . It may be said to be an arbitrary sum allowed for personal , living or ...
... earnings or profits upon which income tax has been imposed.48 Personal Exemption . The personal exemption is al- lowed in all cases to citizens and residents . It may be said to be an arbitrary sum allowed for personal , living or ...
Halaman 70
... earnings of any cor- poration ) derived from sources without the United States . " Although such language was not construed by the courts or by any regulation , it undoubtedly applied to dividends received from foreign corporations ...
... earnings of any cor- poration ) derived from sources without the United States . " Although such language was not construed by the courts or by any regulation , it undoubtedly applied to dividends received from foreign corporations ...
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Edisi yang lain - Lihat semua
Istilah dan frasa umum
accrued actual agent allowed amended apply assessed assets basis beneficiary bonds capital stock cash cent centum certificates Chapter citizens claim collected collector Commissioner computed contract cost court deduction depletion depreciation determined distributed domestic corporations exceed excess excess-profits taxes exempt expenses February 28 fiduciary file returns fiscal foreign corporation gross income held included income derived income tax indebtedness individual intangible property interest Internal Revenue invested capital issued Letter from Treasury liable Liberty Bond loss March ment non-resident alien normal tax obligations owner par value paragraph partnership pay the tax payment penalty period person personal-service corporation poration present law prior purchase purpose refund resident respect Revenue Act rule shares sources stamp statute stockholders subdivision surplus surtax tax imposed taxable taxpayer thereof tion trade or business transaction transfer Treasury Department dated United War Finance Corporation withholding
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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.
Halaman 890 - Act of 1918. required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity...