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 54.
5. lappuse
... taxpayers showing the amount paid by each . A Board of Tax Appeals has been created to expedite the disposition of tax cases ... taxpayer changes during the taxable year from single to married or to head of a family , or vice versa , the ...
... taxpayers showing the amount paid by each . A Board of Tax Appeals has been created to expedite the disposition of tax cases ... taxpayer changes during the taxable year from single to married or to head of a family , or vice versa , the ...
6. lappuse
... 3,000 salary and $ 1,000 interest may consider the entire $ 4,000 as earned income , but an officer of a corporation whose salary is $ 20,000 , may treat only $ 10,000 as earned income . Where a taxpayer [ 6 ] CHANGES IN THE REVENUE LAW.
... 3,000 salary and $ 1,000 interest may consider the entire $ 4,000 as earned income , but an officer of a corporation whose salary is $ 20,000 , may treat only $ 10,000 as earned income . Where a taxpayer [ 6 ] CHANGES IN THE REVENUE LAW.
7. lappuse
... taxpayer , at his option , may report separately for taxation at the flat rate of 122 per cent his net gain from the sale or exchange of capital assets . " Capital assets " is defined as property held by the taxpayer more than two years ...
... taxpayer , at his option , may report separately for taxation at the flat rate of 122 per cent his net gain from the sale or exchange of capital assets . " Capital assets " is defined as property held by the taxpayer more than two years ...
8. lappuse
... taxpayer is a new basis for computing gain or loss from the sale of property acquired before March 1 , 1913. The basis now is the cost or fair market value of the property as of March 1 , 1913 , whichever is greater . Estates and Trusts ...
... taxpayer is a new basis for computing gain or loss from the sale of property acquired before March 1 , 1913. The basis now is the cost or fair market value of the property as of March 1 , 1913 , whichever is greater . Estates and Trusts ...
9. lappuse
... taxpayer , shall be allowed only to the extent of the gross income not derived from the trade or business . A taxpayer , other than a corporation , may use capital losses as a deduction only to the extent of the capital gains . Evasion ...
... taxpayer , shall be allowed only to the extent of the gross income not derived from the trade or business . A taxpayer , other than a corporation , may use capital losses as a deduction only to the extent of the capital gains . Evasion ...
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...