Income Tax Procedure ...Ronald Press Company, 1927 Editions for 1922-25 include federal capital stock tax, federal estate tax, and supplement to Excess profits tax procedure, 1921. |
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1.–5. rezultāts no 100.
204. lappuse
... MARCH 1 , 1913 NOT TAXABLE . In all calculations of gain or loss arising out of the sale or other disposition of property acquired before March 1 , 1913 , the value of property on that date must be ascertained . When such property has a ...
... MARCH 1 , 1913 NOT TAXABLE . In all calculations of gain or loss arising out of the sale or other disposition of property acquired before March 1 , 1913 , the value of property on that date must be ascertained . When such property has a ...
205. lappuse
... March 1 , 1913 , that they shall exclude from taxable income , as income is realized from the sale of other disposition of such property , that portion of the profits represented by the difference between cost and value on March 1 ...
... March 1 , 1913 , that they shall exclude from taxable income , as income is realized from the sale of other disposition of such property , that portion of the profits represented by the difference between cost and value on March 1 ...
212. lappuse
... March 1 , 1913 , surrender value is greater than the aggregate premiums paid to that date , the taxpayer should add to such March 1 , 1913 , value the premiums paid to maturity , as only the excess over such total is taxable . This is ...
... March 1 , 1913 , surrender value is greater than the aggregate premiums paid to that date , the taxpayer should add to such March 1 , 1913 , value the premiums paid to maturity , as only the excess over such total is taxable . This is ...
236. lappuse
... MARCH 1 , 1913 , NOT TAXABLE.- REGULATION . Any claim existing unconditionally on March 1 , 1913 , whether presently payable or not , and held by a taxpayer prior to March 1 , 1913 , whether evidenced by writing or not , and all ...
... MARCH 1 , 1913 , NOT TAXABLE.- REGULATION . Any claim existing unconditionally on March 1 , 1913 , whether presently payable or not , and held by a taxpayer prior to March 1 , 1913 , whether evidenced by writing or not , and all ...
237. lappuse
... March I , 1913. The Commissioner held that collections subsequent to 1916 were taxable in the years of receipt . The Board overruled the Commissioner . A life insurance company charged off as bad debts advances to agents between 1906 ...
... March I , 1913. The Commissioner held that collections subsequent to 1916 were taxable in the years of receipt . The Board overruled the Commissioner . A life insurance company charged off as bad debts advances to agents between 1906 ...
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accrued actual amount Appeal 1 B. T. A. applied assets bad debts bank beneficiary Board overruled bonds business expense capital gains cash cent Chapter charged claimed Co.'s Appeal Commissioner disallowed compensation computing contract cost court December 31 DECISION depreciation determining distribution employees excess exchange exempt fair market value February 28 Federal filed fiscal Former Procedure gain or loss gift gross income held included Income Tax Procedure individual installment interest inventory lease liability Liberty bonds March ment method net income nonresident alien normal tax overruled the Commissioner partner partnership payment period preferred stock prior profits purchase purpose realized receipt received REGULATION remainderman reorganization Revenue Act RULING salaries section 203 securities sold stock dividend stockholders subdivision surtax taxable income taxes paid taxpayer thereof tion trade or business transaction Treasury treasury stock trust United
Populāri fragmenti
411. lappuse - If an exchange would be within the provisions of subsection (b), (1), (2), (3), or (5) of this section if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or money...
386. lappuse - ... to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess of the sum of such money and the fair market value of such other property.
472. lappuse - February 28, 1913. shall be the cost of such property; except that — "(6) Tax-free exchanges generally. — If the property was acquired upon an exchange described In section 112 (b) to (e), Inclusive, the basis shall be the same as In the case of the property exchanged, decreased In the amount of any money received by the taxpayer...
460. lappuse - If the property was acquired by gift after December 31, 1920, the basis shall be the same as it would be in the hands of the donor or the last preceding owner by whom it was not acquired by gift...
36. lappuse - Corporations organized for the exclusive purpose of holding title to property, collecting income therefrom, and turning over the entire amount thereof, less expenses, to an organization which itself is exempt from the tax imposed by this title...
18. 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...
477. lappuse - ... then the basis shall be the same as it would be in the hands of the transferor, increased in the amount of gain or decreased...
747. 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...
554. lappuse - capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
943. lappuse - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate...