American Federal Tax Reports, Volume 5Prentice-Hall, 1927 |
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Halaman 5069
... period , was required to prove increase accru- ing during such period . Where actual value of assets of copper min- ing company was far in excess of book value because of development of property , and the government brought suit for tax ...
... period , was required to prove increase accru- ing during such period . Where actual value of assets of copper min- ing company was far in excess of book value because of development of property , and the government brought suit for tax ...
Halaman 5070
... period in question , and of necessity it assumed the burden of prov- ing its contention . Can it discharge this burden of judicial proof by invoking an administrative rule of its own creation ? Were evidence of actual value wholly im ...
... period in question , and of necessity it assumed the burden of prov- ing its contention . Can it discharge this burden of judicial proof by invoking an administrative rule of its own creation ? Were evidence of actual value wholly im ...
Halaman 5086
... period in 1917 during which it was in business prior to its dissolution . If it shall have previously made a return covering this pe- riod and shall have paid any excess profits tax under the Act of March 3 , 1917 , it shall be entitled ...
... period in 1917 during which it was in business prior to its dissolution . If it shall have previously made a return covering this pe- riod and shall have paid any excess profits tax under the Act of March 3 , 1917 , it shall be entitled ...
Halaman 5088
... period between January 1 , 1917 , and the end of such fiscal year bears to the whole of such fiscal year . " The provision of the law of 1916 ( Comp . St. § 6336j ) referred to , and designating the corporations subject to the tax , is ...
... period between January 1 , 1917 , and the end of such fiscal year bears to the whole of such fiscal year . " The provision of the law of 1916 ( Comp . St. § 6336j ) referred to , and designating the corporations subject to the tax , is ...
Halaman 5092
... period of its fiscal year between January 1 , 1918 , and May 31 , 1918. Many corporations so cir- cumstanced made their returns during 1918 in conformity with the Act of October 3 , 1917 , but did not make the return required under the ...
... period of its fiscal year between January 1 , 1918 , and May 31 , 1918. Many corporations so cir- cumstanced made their returns during 1918 in conformity with the Act of October 3 , 1917 , but did not make the return required under the ...
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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...