Salaries, Rents, Etc. and the Income Tax: A Review and Copy of the Treasury Regulations Relating to Deductions from Rents, Salaries, and Other Fixed Income ...University Press, 1913 - 17 halaman |
Istilah dan frasa umum
1913 from March agent who pays ALLOWABLE FOR 1913 allowed in paragraph annual income liable APPLICATION FOR DEDUCTIONS application or return bonds and mortgages capacity acting cent claim and deduct Collector of Internal December 31 deduct and withhold DEDUCTION ALLOWABLE deeds of trust derived from interest disposal or payment EXEMPTION ALLOWABLE FEDERAL INCOME TAX firm or organization fixed annual periodical fixed or determinable FORM H hereby income derived income is due income is withheld income tax law insurance companies interest except income interest upon bonds Internal Revenue joint stock companies minor or insane name of person name of withholding net income normal tax October 31 pensation person withholding political subdivision thereof post office address profits and income prorated receives a retainer rents return and pay salaries SECTION similar obligations street and number tax so withheld Tax withheld taxable tions wife live WITHHELD BUT ONCE withhold the tax withholding agent
Bagian yang populer
Halaman 7 - The proceeds of life insurance policies paid to individual beneficiaries upon the death of the insured; the amount received by the insured, as a return of premium or premiums paid by him under life insurance, endowment, or annuity contracts, either during the term or at the maturity of the term mentioned in the contract or upon surrender of the contract: the value of property acquired by gift, bequest, devise, or descent (but the income from such property shall be included as income...
Halaman 7 - ... provided that whenever the tax upon the income of a person is required to be withheld and paid at the source as hereinafter reQuired, if such annual income does not exceed the sum of $3,000 or is not fixed or certain, or is indefinite, or irregular as to amount or time of accrual, the same shall not be deducted in the personal return of such person.
Halaman 14 - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate; (3) Any amount expended in restoring property or in making good the exhaustion thereof for which an allowance is or has been made...
Halaman 14 - ... the amount received as dividends upon the stock or from the net earnings of any corporation, joint stock company, association, or insurance company, which is taxable upon its net income as hereinafter provided...
Halaman 17 - ... to be made, shall be guilty of a misdemeanor, and shall be fined not exceeding $2,000 or be imprisoned not exceeding one year, or both, in the discretion of the court, with the costs of prosecution...
Halaman 5 - ... employers, and all officers and employees of the United States having the control, receipt, custody, disposal...
Halaman 8 - States now in office, and the compensation of all officers and employees of a State or any political subdivision thereof except when such compensation is paid by the United States Government.
Halaman 14 - ... all national, State, county, school, and municipal taxes paid within the year, not including those assessed against local benefits...
Halaman 6 - ... are hereby authorized and required to deduct and withhold from such annual gains, profits, and income such sum as will be sufficient to pay the normal tax imposed thereon by this section, and shall pay to the officer of the United States Government authorized to receive the same ; and they are each hereby made personally liable for such tax.
Halaman 14 - ... a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business...