Regulations No. 33 (rev.)U.S. Government Printing Office, 1918 - 199 lappuses |
No grāmatas satura
1.5. rezultāts no 53.
8. lappuse
... actually invested by the stockholder in the shares of stock held by him , and with respect to which the distribution was made . No divi- dend will , however , be deemed to have been paid from such reserve except to the extent that such ...
... actually invested by the stockholder in the shares of stock held by him , and with respect to which the distribution was made . No divi- dend will , however , be deemed to have been paid from such reserve except to the extent that such ...
9. lappuse
... actually marketed and sold ; and all allowable deductions , including the legitimate expenses incident to the production of that year or future years , may be claimed in the return of income for the tax year in which the right to such ...
... actually marketed and sold ; and all allowable deductions , including the legitimate expenses incident to the production of that year or future years , may be claimed in the return of income for the tax year in which the right to such ...
12. lappuse
... actually received . Where the service is compensated by fee , or is of such nature that no part of the fee or compensation becomes due until the completion of the service , the entire amount received should be income to be accounted for ...
... actually received . Where the service is compensated by fee , or is of such nature that no part of the fee or compensation becomes due until the completion of the service , the entire amount received should be income to be accounted for ...
14. lappuse
... actually paid in carrying on any busi- ness or trade , not including personal , living , or family expenses . Second ... actually sustained during the year in transactions entered into for profit but not connected with his business or ...
... actually paid in carrying on any busi- ness or trade , not including personal , living , or family expenses . Second ... actually sustained during the year in transactions entered into for profit but not connected with his business or ...
16. lappuse
... actually ascertained to be worthless and charged off within the taxable year . Bad debts . - Debts arising from unpaid wages , salaries , rents , and items of similar taxable income will not be allowed as a deduction unless the income ...
... actually ascertained to be worthless and charged off within the taxable year . Bad debts . - Debts arising from unpaid wages , salaries , rents , and items of similar taxable income will not be allowed as a deduction unless the income ...
Bieži izmantoti vārdi un frāzes
abatement act of October act of September additional tax allowable deduction amended ascer ascertained assessed assets basis bonds business or trade calendar capital stock cent centum per annum certificates charged claim collected collector of internal Commissioner of Internal company or association computed cost credited deduction from gross depletion depreciation depreciation reserve deputy collector distraint dividends earnings excess exempt expenses fair market value fiduciary filed fiscal gross income income exceeds income received income tax income-tax indebtedness individual insurance companies Internal Revenue joint-stock company lessee liability loss nineteen hundred nonresident alien normal tax operating owner partnership payment penalty person Philippine Islands poration premium prescribed profits purchase purchased line purpose reasonable allowance return of capital return of income returns of annual sources stockholders subdivision tax imposed taxable thereof tion total net income Treasury trust United withholding
Populāri fragmenti
51. lappuse - Fraternal beneficiary societies, orders, or associations, (a) operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system...
97. lappuse - ... upon the obligee, or to reimburse the obligee for any portion of the tax, or to pay the interest without deduction for any tax which the obligor may be required or permitted to pay thereon, or to retain therefrom under any law of the United States...
72. lappuse - The cost of incidental repairs which neither materially add to the value of the property nor appreciably prolong its life, but keep it in an ordinarily efficient operating condition, may be deducted as expense, provided the plant or property account is not increased by the amount of such expenditures.
38. lappuse - ... interest, rent, salaries, wages, premiums, annuities, compensation, remuneration, emoluments, or other fixed or determinable gains, profits, and income...
159. lappuse - ... life insurance companies shall not include as income in any year such portion of any actual premium received from any individual policyholder as shall have been paid back or credited to such individual policyholder, or treated as an abatement of premium of such individual policyholder, within such year.
164. lappuse - June in any year, and for ten days after notice and demand thereof by the collector, there shall be added the sum of five per centum on the amount of tax unpaid and interest at the rate of one per centum per month upon said tax from the time the same becomes due.
160. lappuse - First. All the ordinary and necessary expenses actually paid within the year out of earnings in the maintenance and operation of its business and property within the United States, including 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.
15. lappuse - 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...
18. lappuse - If a leasehold is acquired for business purposes for a specified sum, the purchaser may take as a deduction in his return an aliquot part of such sum each year, based on the number of years the lease has to run. Taxes paid by a tenant to or for a landlord for business property are additional rent and constitute a deductible item to the tenant and taxable income to the landlord, the amount of the tax being deductible by the latter.
157. lappuse - An Act to provide capital for agricultural development, to create standard forms of investment based upon farm mortgage, to equalize rates of interest upon farm loans, to furnish a market for United States bonds, to create Government depositaries and financial agents for the United States, and for other purposes"; (14) Personal service corporations.