Minimizing Taxes ...Vernon law book Company, 1922 - 706 halaman |
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Halaman 37
... Commissioner of Corporations said : " Probably the earliest important class of business corpora- tions is what may be termed financial companies , engaging in banking and insurance business . Next in point of time come transportation ...
... Commissioner of Corporations said : " Probably the earliest important class of business corpora- tions is what may be termed financial companies , engaging in banking and insurance business . Next in point of time come transportation ...
Halaman 48
... Commissioner may , in lieu of all income , war - profits and excess - profits taxes imposed upon the corporation for the taxable year , tax the stockholders or mem- bers of such corporation upon their distributive shares in the net ...
... Commissioner may , in lieu of all income , war - profits and excess - profits taxes imposed upon the corporation for the taxable year , tax the stockholders or mem- bers of such corporation upon their distributive shares in the net ...
Halaman 49
... Commissioner certifies that in his opinion such accumulation is unreasonable for the pur- poses of the business . When requested by the Commissioner , or any collector , every corporation shall forward to him a cor- rect statement of ...
... Commissioner certifies that in his opinion such accumulation is unreasonable for the pur- poses of the business . When requested by the Commissioner , or any collector , every corporation shall forward to him a cor- rect statement of ...
Halaman 59
... Commissioner , 230 Mass . 503 , 120 N. E. 162 ( 1918 ) , af- firmed 253 U. S. 12 , 40 Sup . Ct . 417 , 64 L. Ed . 739 ( 1920 ) . Specific provision is made in Massachusetts for the optional payment of in- come tax for the beneficiaries ...
... Commissioner , 230 Mass . 503 , 120 N. E. 162 ( 1918 ) , af- firmed 253 U. S. 12 , 40 Sup . Ct . 417 , 64 L. Ed . 739 ( 1920 ) . Specific provision is made in Massachusetts for the optional payment of in- come tax for the beneficiaries ...
Halaman 102
... Commissioner of Internal Revenue de- duction in another taxable period will more clearly reflect the income ( Revenue Act of 1921 , §§ 214 ( a ) 6 , and 234 ( a ) 4 [ 42 Stat . 239 , 255 ] ) ; but this does not prevent a taxpayer from ...
... Commissioner of Internal Revenue de- duction in another taxable period will more clearly reflect the income ( Revenue Act of 1921 , §§ 214 ( a ) 6 , and 234 ( a ) 4 [ 42 Stat . 239 , 255 ] ) ; but this does not prevent a taxpayer from ...
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Istilah dan frasa umum
1st day 50 cents amount over exemption annual franchise tax assessed assessor beneficiaries beneficiaries Trust bonds capital stock cent certificate copies of tax corporations are subject Court death debts decedent deducted district Domestic corporation taxes due-Discount and penal erty estate taxes exceed excess features of tax federal Fees to Secretary filing Foreign corporation taxes gift imposed income tax inheritance taxes intestate invested issued land levied lineal located municipal net income paid pamphlet copies par value partnerships payable payment penalty personal property poll tax porations profits prop Property passing property tax purposes railroad rates ranging real and personal real estate real property Revenue secured shares of stock stock in foreign subject to taxation tangible Tax Commission Tax Commissioner tax laws tax system taxable taxation taxes are due-Discount taxing officials taxpayer thereof tion town transfer United
Bagian yang populer
Halaman 337 - Whenever any person or corporation shall exercise a power of appointment derived from any disposition of property made either before or after the passage of this Act, such appointment, when made shall be deemed a transfer taxable under the provisions of this Act in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by will...
Halaman 92 - To the extent of the amount receivable by the executor as insurance under policies taken out by the decedent upon his own life; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries as insurance under policies taken out by the decedent upon his own life.
Halaman 100 - 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 478 - When the transfer is by will or intestate law, of property within the state, and the decedent was a nonresident of the state at the time of his death.
Halaman 582 - State, or by deed, grant, sale or gift made or intended to take effect in possession or enjoyment after the death of the grantor...
Halaman 280 - ... to any person or persons, or to any body politic or corporate, in trust or otherwise, or by reason whereof any person or body, politic or corporate...
Halaman 232 - After the passage of this act all property which shall pass by will or by the intestate laws of this state, from any person who may die seized or possessed of the same while a resident of this state...
Halaman 91 - 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...
Halaman 375 - When the transfer is by will or by the intestate laws of this state from any person dying seized or possessed of the property while a resident of the state.
Halaman 571 - contemplation of death" as used in this act shall be taken to include that expectancy of death which actuates the mind of a person on the execution of his will...