American Federal Tax Reports, Volume 5Prentice-Hall, 1927 |
Dari dalam buku
Hasil 1-5 dari 100
Halaman 5085
... revenue 7 - Regulation as to method of enforcing income tax against dis- solving corporation held valid . Regulation 33 , art . 61 , promulgated after approval of Revenue Act Oct. 3 , 1917 ( Comp . St. 1918 , § 6336j et seq ...
... revenue 7 - Regulation as to method of enforcing income tax against dis- solving corporation held valid . Regulation 33 , art . 61 , promulgated after approval of Revenue Act Oct. 3 , 1917 ( Comp . St. 1918 , § 6336j et seq ...
Halaman 5086
... Revenue Dept. , of Washington , D. C. , on the brief ) , for the United ... Act of October 3 , 1917 ( Comp . St. 1918 , § 6336j et seq . ) . The ... Revenue Acts of 1916 and March 3 , 1917. But after the dissolution of the corporation ...
... Revenue Dept. , of Washington , D. C. , on the brief ) , for the United ... Act of October 3 , 1917 ( Comp . St. 1918 , § 6336j et seq . ) . The ... Revenue Acts of 1916 and March 3 , 1917. But after the dissolution of the corporation ...
Halaman 5092
1 F. ( 2d ) 550 ly imposed under the Revenue Acts of 1916 and 1917. • have ended May 31 , 1918. Under the Reve- nue Act of 1918 , the taxes imposed by the Act of October 3 , 1917 , were entirely super- seded by the new taxes for 1918 ...
1 F. ( 2d ) 550 ly imposed under the Revenue Acts of 1916 and 1917. • have ended May 31 , 1918. Under the Reve- nue Act of 1918 , the taxes imposed by the Act of October 3 , 1917 , were entirely super- seded by the new taxes for 1918 ...
Halaman 5093
... Revenue Act of 1918 , must be considered as an original return made un- der that act . favor , the question is to be determined as to a particular law under which the return is made or refused . As stated by the Ad- visory Tax Board in ...
... Revenue Act of 1918 , must be considered as an original return made un- der that act . favor , the question is to be determined as to a particular law under which the return is made or refused . As stated by the Ad- visory Tax Board in ...
Halaman 5097
... Revenue Act of 1918 was the first in- come tax law which allowed a deduction of and to vary provisions for deductible losses in different revenue. profit than was actually realized . When this sitaution came before the Supreme Court ...
... Revenue Act of 1918 was the first in- come tax law which allowed a deduction of and to vary provisions for deductible losses in different revenue. profit than was actually realized . When this sitaution came before the Supreme Court ...
Edisi yang lain - Lihat semua
Istilah dan frasa umum
accrued action allowed amended amicus curiæ amount appellee applied assessed assets bankrupt bankruptcy cent certificates Circuit Court claim collected Collector of Internal Commissioner of Internal community property Comp Company Congress constitutional contract corporation Court of Appeals death debts decedent deduction defendant distraint District Court District Judge dividend entitled erty estate tax excess profits tax executors fact February 24 federal filed held income tax inheritance tax interest Internal Revenue issue judgment June June 30 levied liability lien March ment net income officers opinion par value partnership payable payment penalties person plaintiff plaintiff in error policy holder prior purpose question railroad received recover refund Revenue Act rule shares Stat statute stockholders suit Supp supra Supreme Court surplus tax imposed taxable taxation taxpayer thereof tion transaction transfer Treasury trust U. S. Atty United York York City
Bagian yang populer
Halaman 5392 - ... and any offense against the foregoing provision shall be a misdemeanor and be punished by a fine not exceeding $1,000 or by imprisonment not exceeding one year, or both...
Halaman 5125 - On each claim located after the tenth day of May, eighteen hundred and seventy-two, and until a patent has been issued therefor, not less than one hundred dollars' worth of labor shall be performed or improvements made during each year.
Halaman 5502 - ... property which prior to the filing of the petition he could by any means have transferred or which might have been levied upon and sold under judicial process against him...
Halaman 5198 - A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business, including a reasonable allowance for obsolescence.
Halaman 5142 - ... (1) Labor, agricultural, or horticultural organizations; (2) Mutual savings banks not having a capital stock represented by shares; (3) Fraternal beneficiary societies, orders, or associations, (a) operating under the lodge system...
Halaman 5268 - States, or produced (in whole or in part) by the taxpayer without and sold within the United States, shall be treated as derived partly from sources within and partly from sources without the United States.
Halaman 5111 - An Act to provide revenue, equalize duties, and encourage the industries of the United States, and for other purposes...
Halaman 5373 - The court shall order the trustee to pay all taxes legally due and owing by the bankrupt to the United States, State, county, district, or municipality in advance of the payment of dividends to creditors, and upon filing the receipts of the proper public officers for such payment he shall be credited with the amount thereof, and in case any question arises as to the amount or legality of any such tax the same shall be heard and determined by the court.
Halaman 5490 - Any transfer of a material part of his property in the nature of a final disposition or distribution thereof, made by the decedent within two years prior to his death without such a consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation of death within the meaning of this title...
Halaman 5097 - That for the purpose of. ascertaining the gain derived or loss sustained from the sale or other disposition...