Regulations No. 33 (rev.)U.S. Government Printing Office, 1918 - 199 lappuses |
No grāmatas satura
1.5. rezultāts no 53.
8. lappuse
... , of the corpora- tion clearly indicate a corresponding reduction of capital assets resulting from such payment . Dividends paid with securities . - Dividends declared by a 8 INCOME TAX . Rulings on deductions under article 8.
... , of the corpora- tion clearly indicate a corresponding reduction of capital assets resulting from such payment . Dividends paid with securities . - Dividends declared by a 8 INCOME TAX . Rulings on deductions under article 8.
9. lappuse
... tion and paid with securities in which the surplus of the corporation has been invested , regardless of the character of such securities , is to be accounted for as a dividend for income - tax purposes by the recipients of same to the ...
... tion and paid with securities in which the surplus of the corporation has been invested , regardless of the character of such securities , is to be accounted for as a dividend for income - tax purposes by the recipients of same to the ...
10. lappuse
... common stock is received as a bonus in considera- tion of the purchase of preferred stock , the entire proceeds derived from the sale or transfer of such stock is income 10 INCOME TAX . Nonresident aliens, articles 10-13.
... common stock is received as a bonus in considera- tion of the purchase of preferred stock , the entire proceeds derived from the sale or transfer of such stock is income 10 INCOME TAX . Nonresident aliens, articles 10-13.
13. lappuse
... tion of 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 ...
... tion of 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 ...
15. lappuse
... tion above ) and less excess - profits tax , if any . In connection with claim for this deduction on returns of income there shall be stated : 89 ( a ) The name and address of each organization to which a gift 90 was made . 91 ( b ) The ...
... tion above ) and less excess - profits tax , if any . In connection with claim for this deduction on returns of income there shall be stated : 89 ( a ) The name and address of each organization to which a gift 90 was made . 91 ( b ) The ...
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.