Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and Treasury Regulations and Rulings, as of January 15, 1925 ...Irving bank-Columbia trust Company, 1925 - 143 lappuses |
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1.–5. rezultāts no 14.
10. lappuse
... deficiency abated by the Board , or by a taxpayer to recover tax paid pursuant to the Board's decision , the findings of the Board are considered to be prima facie evidence of the facts . Practical Questions and Answers INCOME TAX ...
... deficiency abated by the Board , or by a taxpayer to recover tax paid pursuant to the Board's decision , the findings of the Board are considered to be prima facie evidence of the facts . Practical Questions and Answers INCOME TAX ...
91. lappuse
... DEFICIENCY IN TAX SEC . 273. As used in this title the term " deficiency . ' means- ( 1 ) The amount by which the tax imposed by this title exceeds the amount shown as the tax by the taxpayer upon his return ; but the amount so shown on ...
... DEFICIENCY IN TAX SEC . 273. As used in this title the term " deficiency . ' means- ( 1 ) The amount by which the tax imposed by this title exceeds the amount shown as the tax by the taxpayer upon his return ; but the amount so shown on ...
92. lappuse
... deficiency even though the taxpayer has filed an appeal . If the taxpayer does not file a claim in abatement as provided in section 279 the deficiency so assessed ( or , if the claim so filed covers only a part of the deficiency , then ...
... deficiency even though the taxpayer has filed an appeal . If the taxpayer does not file a claim in abatement as provided in section 279 the deficiency so assessed ( or , if the claim so filed covers only a part of the deficiency , then ...
93. lappuse
... deficiency , or any interest or additional amounts assessed in con- nection therewith under subdivision ( f ) of section 274 , or under section 275 , or any addition to the tax in case of delinquency provided for in section 3176 of the ...
... deficiency , or any interest or additional amounts assessed in con- nection therewith under subdivision ( f ) of section 274 , or under section 275 , or any addition to the tax in case of delinquency provided for in section 3176 of the ...
94. lappuse
... deficiency shall be extended ( 1 ) by 60 days if a notice of such deficiency has been mailed to the taxpayer under sub- division ( a ) of section 274 and no appeal has been filed with the Board of Tax Appeals , or ( 2 ) if an appeal has ...
... deficiency shall be extended ( 1 ) by 60 days if a notice of such deficiency has been mailed to the taxpayer under sub- division ( a ) of section 274 and no appeal has been filed with the Board of Tax Appeals , or ( 2 ) if an appeal has ...
Bieži izmantoti vārdi un frāzes
50 per centum amended apply approval assessed basis beneficiary Board bonds calendar capital cent centum in addition cigars claim collected collector Commissioner of Internal computed dealer decedent deductions allowed deficiency determined distraint distributed District of Columbia dividends domestic corporation earned income enactment entitled estate or trust estate tax exchange executor expiration fair market value fiduciary filed fiscal foreign corporation gain or loss gift tax gross estate gross income imposed by section income tax incomes in excess insurance company interest Internal Revenue internal-revenue Liberty Bonds lieu manufacturer non-resident nonresident alien individual normal tax notice and demand paragraph partnership payable payment period personal exemption proceeding in court profits provided in section provided in subdivision purposes received resident Revenue Act Secretary section 216 shares sold stamp stock or securities surtax tax imposed taxpayer term tobacco trade or business Treasury United war-profits
Populāri fragmenti
134. lappuse - ... 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...
55. lappuse - If a corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution and cancellation or redemption in whole or in part essentially equivalent to the distribution of a taxable dividend...
56. lappuse - In exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or money, then the gain, If any, to the recipient shall be recognized, but In an amount not In excess of the sum of such money and the fair market value of such other property.
102. lappuse - Interest upon the amount determined as a deficiency shall be assessed at the same time as the deficiency, shall be paid upon notice and demand from the collector, and shall be collected as a part of the tax, at the rate of 6 per centum per annum from the date prescribed for the payment of the tax (or, if the tax is paid in installments, from the date prescribed for the payment of the first installment) to the date the deficiency is assessed...
133. lappuse - Any person who willfully fails to pay, collect, or truthfully account for and pay over, any tax imposed by Titles IV, V, VI, VII, and VIII, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof...
87. lappuse - All persons, in whatever capacity acting, including lessees or mortgagors of real or personal property, fiduciaries, and employers...
92. lappuse - If any part of any deficiency is due to fraud with intent to evade tax, then 50 per centum of the total amount of the deficiency (in addition to such deficiency) shall be so assessed, collected, and paid, in lieu of the 50 per centum addition to the tax provided in section 3176 of the Revised Statutes, as amended.
85. lappuse - States) ; (3) estate, inheritance, legacy, succession and gift taxes; and (4) taxes assessed against local benefits of a kind tending to increase the value of the property assessed...
130. lappuse - The amount so added to any tax shall be collected at the same time and in the same manner and as a part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax.
56. lappuse - If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition of gain, but also of other property or money...