Regulations No. 33 (rev.)U.S. Government Printing Office, 1918 - 199 lappuses |
No grāmatas satura
1.–5. rezultāts no 46.
13. lappuse
... fact to be established by any evidence which will reasonably and adequately make it appear . EXEMPT INCOME . Art . 5. There shall not be included as income- 64 ( a ) The proceeds of life - insurance policies paid to beneficiaries 65 ...
... fact to be established by any evidence which will reasonably and adequately make it appear . EXEMPT INCOME . Art . 5. There shall not be included as income- 64 ( a ) The proceeds of life - insurance policies paid to beneficiaries 65 ...
16. lappuse
... facts will be sufficient showing of the worthlessness of the debt for purposes of deduction . Bad debts . - A bad debt or worthless debt , as contemplated by the income - tax law and which may be deducted in a return of income , is a ...
... facts will be sufficient showing of the worthlessness of the debt for purposes of deduction . Bad debts . - A bad debt or worthless debt , as contemplated by the income - tax law and which may be deducted in a return of income , is a ...
18. lappuse
... fact and to be determined as such . * Loss - Definition . The difference between " losses * in- curred in his business or trade " ( 4th deduction ) and losses " in 1 ransactions entered into for profit but not connected with 18 INCOME TAX .
... fact and to be determined as such . * Loss - Definition . The difference between " losses * in- curred in his business or trade " ( 4th deduction ) and losses " in 1 ransactions entered into for profit but not connected with 18 INCOME TAX .
22. lappuse
... fact , there is an additional exemption for each child ( to be claimed by person making return and supporting child ) -- . $ 3,000 4,000 200 147 ( d ) Estates in process of administration , or in trust , the in- come of which is not ...
... fact , there is an additional exemption for each child ( to be claimed by person making return and supporting child ) -- . $ 3,000 4,000 200 147 ( d ) Estates in process of administration , or in trust , the in- come of which is not ...
23. lappuse
... fact . HUSBAND OR WIFE DYING DURING CALENDAR YEAR . 155 Where a husband or wife having a taxable income dies within a 156 calendar year , and the full exemption for the calendar year is used by the personal representative in making ...
... fact . HUSBAND OR WIFE DYING DURING CALENDAR YEAR . 155 Where a husband or wife having a taxable income dies within a 156 calendar year , and the full exemption for the calendar year is used by the personal representative in making ...
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.