Regulations No. 33 (rev.)U.S. Government Printing Office, 1918 - 199 lappuses |
No grāmatas satura
1.–5. rezultāts no 25.
55. lappuse
... computed on the entire net income so returned . Also in the case of a new corporation mak- ing a return for the period from the date of its organization to the close of the calendar year , the tax will be computed on the entire net ...
... computed on the entire net income so returned . Also in the case of a new corporation mak- ing a return for the period from the date of its organization to the close of the calendar year , the tax will be computed on the entire net ...
60. lappuse
... computed . Art . 101. Income from sale of capital assets . — If a corporation sells its capital assets in whole or in part , it will include in its gross income for the year in which the sale was made an amount equivalent to the excess ...
... computed . Art . 101. Income from sale of capital assets . — If a corporation sells its capital assets in whole or in part , it will include in its gross income for the year in which the sale was made an amount equivalent to the excess ...
67. lappuse
... computed upon the basis of the expenses incurred on such contract during the year ; that is to say , if one - half of the estimated expenses neces- sary to the full performance of the contract are incurred during one year , one - half ...
... computed upon the basis of the expenses incurred on such contract during the year ; that is to say , if one - half of the estimated expenses neces- sary to the full performance of the contract are incurred during one year , one - half ...
72. lappuse
... computed upon the basis of the cost and probable life of the property . 434 Art . 133. Spending money . - So - called “ spending or treating money " actually advanced by corporations to their traveling salesmen to be used by them as a ...
... computed upon the basis of the cost and probable life of the property . 434 Art . 133. Spending money . - So - called “ spending or treating money " actually advanced by corporations to their traveling salesmen to be used by them as a ...
75. lappuse
... computed . ( T. D. 2137. ) Art . 144. Reserves for insurance . - Funds set aside by a corporation 452 for insuring its own property are not a proper deduction , but if such funds are set aside , or a reserve therefor is set up , any ...
... computed . ( T. D. 2137. ) Art . 144. Reserves for insurance . - Funds set aside by a corporation 452 for insuring its own property are not a proper deduction , but if such funds are set aside , or a reserve therefor is set up , any ...
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.