Income Tax Law, Analysis and CommentHarris, Forbes & Company, 1917 - 157 lappuses |
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101. lappuse
... wells a reason- able allowance for actual reduction in flow and production to be ascertained not by the flush flow , but by the settled production or regular flow ; ( b ) in the case of mines a reasonable allowance for depletion thereof ...
... wells a reason- able allowance for actual reduction in flow and production to be ascertained not by the flush flow , but by the settled production or regular flow ; ( b ) in the case of mines a reasonable allowance for depletion thereof ...
117. lappuse
... reasonable allowance for the exhaustion , wear and tear of property arising out of its use or em- ployment in the business or trade ; ( a ) in the case of oil and gas wells a reasonable allowance for actual reduction in flow and production ...
... reasonable allowance for the exhaustion , wear and tear of property arising out of its use or em- ployment in the business or trade ; ( a ) in the case of oil and gas wells a reasonable allowance for actual reduction in flow and production ...
120. lappuse
... reasonable allowance for the exhaustion , wear and tear of property arising out of its use or employment in the business or trade ; ( a ) and in the case ( a ) of oil and gas wells a reasonable allowance for actual reduction in flow and ...
... reasonable allowance for the exhaustion , wear and tear of property arising out of its use or employment in the business or trade ; ( a ) and in the case ( a ) of oil and gas wells a reasonable allowance for actual reduction in flow and ...
Bieži izmantoti vārdi un frāzes
accrued amended amount of tax assessed asso basis benefit business or trade calendar year 1917 capital stock centum per annum citizens or residents collected collector of internal collector or deputy Commissioner of Internal company or association computing Deductions Allowed deputy collector district domestic corporation duction earnings excess profits taxes filed fiscal foreign organizations hundred and seventeen hundred and sixteen hundred and thirteen income derived income exceeds income received Income Tax Law indebtedness insurance company interest paid Internal Revenue joint-stock company liable ment Municipal bonds mutual net income exceeds nineteen hundred non-resident alien individual normal tax obligations par value partnership personal exemption Philippine Islands place of business Porto Rico premiums prescribed Provided further purpose reasonable allowance return of income Secretary subject to tax surtax tax imposed tax paid tax rates tax-free covenant taxable income taxpayer thereof tion total net income Treasury Department trust United
Populāri fragmenti
129. lappuse - ... in any manner whatever not provided by law any income return, or any part thereof or source of income, profits, losses, or expenditures appearing in any income return; and any offense against the foregoing provision shall be a misdemeanor and be punished by a fine not exceeding $1,000 or by imprisonment not exceeding one year, or both...
97. lappuse - Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property ; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income...
97. lappuse - TAX. (a) Application of tax. — The taxes imposed by this title upon individuals shall apply to the income of estates or of any kind of property held in trust, including — (1) Income accumulated in trust for the benefit of unborn or unascertained persons or persons with contingent interests, and income accumulated or held for future distribution under the terms of the will or trust...
113. lappuse - An Act to provide revenue, equalize duties, and encourage the industries of the United States, and for other purposes," the Act of October 3, 1913, entitled "An Act to reduce tariff duties and to provide revenue for the Government, and for other purposes...
132. lappuse - The amount so added to any tax shall be collected at the same time and in the same manner and as part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax.
132. lappuse - If the failure to file a return (other than a return of income tax) or a list is due to sickness or absence, the collector may allow such further time, not exceeding thirty days, for making and filing the return or list as he deems proper. The Commissioner of Internal Revenue shall determine and assess all taxes, other than stamp taxes, as to which returns or lists are so made under the provisions of this section.
137. lappuse - ... or more in any taxable year, or, in the case of such payments made by the United States, the officers or employees of the United States having information as to such payments and required to make returns in regard thereto...
132. lappuse - Every collector to whom any .payment of any income tax is made shall upon request give to the person making such payment a full written or printed receipt, stating the amount paid and the particular account for which such payment was made...
120. lappuse - ... payments, required to be made as a condition to the continued use or possession of property...
118. 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...