Regulations No. 33 (rev.)U.S. Government Printing Office, 1918 - 199 lappuses |
No grāmatas satura
1.–5. rezultāts no 30.
15. lappuse
... indebtedness is claimed and 93 contested and a settlement is had by way of compromise whereby an amount , less than the debt claimed , is accepted in full payment and satisfaction of the debt , the difference between the amount paid and ...
... indebtedness is claimed and 93 contested and a settlement is had by way of compromise whereby an amount , less than the debt claimed , is accepted in full payment and satisfaction of the debt , the difference between the amount paid and ...
16. lappuse
... indebtedness with the purchase price the difference between pur- chase price and the indebtedness will not be allowable as a deduc- tion for bad debt - the property which was security for the debt being in possession and ownership of ...
... indebtedness with the purchase price the difference between pur- chase price and the indebtedness will not be allowable as a deduc- tion for bad debt - the property which was security for the debt being in possession and ownership of ...
20. lappuse
... indebtedness incurred for pur- chase of obligations or securities , the interest on which is exempt from income tax ) , viz : Multiply interest paid on entire indebtedness from all sources by quotient arising from dividing gross income ...
... indebtedness incurred for pur- chase of obligations or securities , the interest on which is exempt from income tax ) , viz : Multiply interest paid on entire indebtedness from all sources by quotient arising from dividing gross income ...
40. lappuse
... indebtedness must answer for the debt . 249 Art . 40. Section 1009 , act of October 3 , 1917 , provides that tax- payers liable for income and excess - profits tax may make payments of such taxes in advance , in installments or in whole ...
... indebtedness must answer for the debt . 249 Art . 40. Section 1009 , act of October 3 , 1917 , provides that tax- payers liable for income and excess - profits tax may make payments of such taxes in advance , in installments or in whole ...
60. lappuse
... indebtedness , together with taxes , insurance , or other fixed charges , such payments shall be considered rental payments and shall be returned by the lessor corporation as income , notwithstanding the fact that the dividends and ...
... indebtedness , together with taxes , insurance , or other fixed charges , such payments shall be considered rental payments and shall be returned by the lessor corporation as income , notwithstanding the fact that the dividends and ...
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.