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
... month has elapsed between the passage of the law and the day it must go to press to be of timely value ; and less than three weeks have elapsed since the issuance of the new regulations and forms . Necessarily the book iii * 1-18 17 .
... month has elapsed between the passage of the law and the day it must go to press to be of timely value ; and less than three weeks have elapsed since the issuance of the new regulations and forms . Necessarily the book iii * 1-18 17 .
Halaman 11
... month following the close of the fiscal year . The Commissioner may grant a reasonable extension of time for filing returns whenever in his judgment good cause exists.37 In 1918 the time for filing returns for the year 1917 was extended ...
... month following the close of the fiscal year . The Commissioner may grant a reasonable extension of time for filing returns whenever in his judgment good cause exists.37 In 1918 the time for filing returns for the year 1917 was extended ...
Halaman 19
... month following the close of the fiscal year ) and the second , third and fourth - install- ments are due on the 15th day of the sixth , ninth and twelfth months respectively after the close of the taxable year.61 In the case of a ...
... month following the close of the fiscal year ) and the second , third and fourth - install- ments are due on the 15th day of the sixth , ninth and twelfth months respectively after the close of the taxable year.61 In the case of a ...
Halaman 30
... months ended June 30 , 1918.20 Such return should be made on or before March 15 , 1919,21 unless an extension of time is obtained . The tax is to be computed on the entire net income of the full fiscal year under the 1918 Law and such ...
... months ended June 30 , 1918.20 Such return should be made on or before March 15 , 1919,21 unless an extension of time is obtained . The tax is to be computed on the entire net income of the full fiscal year under the 1918 Law and such ...
Halaman 39
... months during the year , is not taxable as a resident , but after a residence of six months he becomes chargeable with the duties for the year commencing on April 6th preceding . 25 T. D. 2242 . 26 Reg . 45 , Art . 362 ; T. D. 2242 ...
... months during the year , is not taxable as a resident , but after a residence of six months he becomes chargeable with the duties for the year commencing on April 6th preceding . 25 T. D. 2242 . 26 Reg . 45 , Art . 362 ; T. D. 2242 ...
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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
Bagian yang populer
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...