Federal Taxes: Complete Digest of the Revenue Law, Fixing the Rates for 1918 and Subsequent YearsEwell D. Moore ten Bosch Company, 1919 - 32 halaman |
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Halaman 10
... Losses sustained in the taxable year and not compensated for by insurance or otherwise ; 5. Debts ascertained to be worthless and charged off in the taxable year . 6. Dividends from a corporation taxable under this title , 10 FEDERAL TAXES.
... Losses sustained in the taxable year and not compensated for by insurance or otherwise ; 5. Debts ascertained to be worthless and charged off in the taxable year . 6. Dividends from a corporation taxable under this title , 10 FEDERAL TAXES.
Halaman 11
... losses , expenses and reinsurance reserves . Preceding Year Losses Deductible 14 ( a ) . At time of filing return for the taxable year 1918 a taxpayer may file a claim in abate- ment based on the fact he has sustained a substantial loss ...
... losses , expenses and reinsurance reserves . Preceding Year Losses Deductible 14 ( a ) . At time of filing return for the taxable year 1918 a taxpayer may file a claim in abate- ment based on the fact he has sustained a substantial loss ...
Halaman 14
... losses or other information required . INFORMATION AT THE SOURCE ( Sec . 256 ) All individuals , corporations and partnerships , including lessees or mortgagors , fiduciaries and employers , paying any individual or concern interest ...
... losses or other information required . INFORMATION AT THE SOURCE ( Sec . 256 ) All individuals , corporations and partnerships , including lessees or mortgagors , fiduciaries and employers , paying any individual or concern interest ...
Halaman 24
... losses incurred during settlement from fires , storms , shipwreck , or other casualty , or theft , when they are not compensated for in any way , and such amounts reasonably required and actually expended to support during settlement ...
... losses incurred during settlement from fires , storms , shipwreck , or other casualty , or theft , when they are not compensated for in any way , and such amounts reasonably required and actually expended to support during settlement ...
Halaman 26
... loss , damage or liability ( except bonds and policies taxable under the Stamp Taxes , Title XI ) issued , executed or renewed by any person transacting the business of any branch of insurance ( except life insurance and other insurance ...
... loss , damage or liability ( except bonds and policies taxable under the Stamp Taxes , Title XI ) issued , executed or renewed by any person transacting the business of any branch of insurance ( except life insurance and other insurance ...
Istilah dan frasa umum
50 cents accounting period actual cash value amount in excess amount paid beneficiary benefit bona fide cents or fraction claim collector commissioner contract or contracts decedent decedent's deductions allowed deemed determined distributed dividends domestic corporation entire net income estate or trust ESTATE TAX exceed excess of 20 excess-profits credit excess-profits taxes executor fair market value fiduciary fiscal foreign corporation foreign country government contract gross estate gross income inadmissible assets income from sources income in excess insurance companies Intangible property invested capital less lieu loss net estate non-resident alien individual normal tax par value partnership payment personal exemption personal service corporation policies pre-war period premium profits tax reasonable allowance resident Revenue Act second bracket sold specific exemption stock or shares surtax rates tax computed tax imposed tax paid TAX Sec Tax under Bracket taxable taxpayer thereof ticket tion Title U. S. possession War Finance Corporation war-profits credit withhold
Bagian yang populer
Halaman 11 - In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation of improvements, according to the peculiar conditions in each case...
Halaman 11 - In the case of buildings, machinery, equipment, or other facilities, constructed, erected, installed, or acquired, on or after April 6, 1917, for the production of articles contributing to the prosecution of the present war...
Halaman 7 - ... for each person (other than husband or wife) dependent upon and receiving his chief support from the taxpayer if such dependent person is under eighteen years of age or is incapable of self-support because mentally or physically defective.
Halaman 8 - If accrued taxes when paid differ from the amounts claimed as credits by the taxpayer, or if any tax paid is refunded in whole or in part, the taxpayer shall notify the Commissioner, who shall redetermine the amount of the tax for the year or years affected...
Halaman 7 - Income accumulated in trust for the benefit of unborn or unascertained persons or persons with contingent interests, and income accumulated or held for future distribution under the terms of the will or trust...
Halaman 23 - In the case of a bona fide sale of mines, oil or gas wells, or any interest therein, where the principal value of the property has been demonstrated by prospecting or exploration and discovery work done by the taxpayer...
Halaman 4 - Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property...
Halaman 6 - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate ; 3.
Halaman 10 - ... rentals or other payments required to be made as a condition to the continued use or possession of property to which the corporation has not taken or is not taking title, or in which it has no equity...
Halaman 5 - ... (e) LOSSES BY INDIVIDUALS. — In the case of an individual, losses sustained during the taxable year and not compensated for by insurance or otherwise — if incurred in trade or business ; or if incurred in any transaction entered into for profit, though not connected with the trade or business...