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.
172. lappuse
... cash compensation for services rendered , and in addition thereto living quarters ; when such quarters are furnished for the benefit and convenience of employees , the amount of cash compensation plus the value of living quarters must ...
... cash compensation for services rendered , and in addition thereto living quarters ; when such quarters are furnished for the benefit and convenience of employees , the amount of cash compensation plus the value of living quarters must ...
212. lappuse
... cash dividend . Held , that having exercised the first option , taxable income was realized in 1925 only to the extent , if any , that the cash dividend plus any other amounts received under the policy exceeds the aggregate pre- miums ...
... cash dividend . Held , that having exercised the first option , taxable income was realized in 1925 only to the extent , if any , that the cash dividend plus any other amounts received under the policy exceeds the aggregate pre- miums ...
232. lappuse
... cash or equivalent .. 235 Reserves must be provided to adjust in- come as well as expenses .. 265 Closed transactions in property . 236 Accounting for use and occupancy in- Income accrued prior to March 1 , 1913 , surance .. 266 not ...
... cash or equivalent .. 235 Reserves must be provided to adjust in- come as well as expenses .. 265 Closed transactions in property . 236 Accounting for use and occupancy in- Income accrued prior to March 1 , 1913 , surance .. 266 not ...
236. lappuse
... cash value of the income even though the income itself is in a form other than money , such as accounts receivable or mortgages . If an individual reports on a cash basis , however , the accounts receivable would not consti- tute income ...
... cash value of the income even though the income itself is in a form other than money , such as accounts receivable or mortgages . If an individual reports on a cash basis , however , the accounts receivable would not consti- tute income ...
242. lappuse
... CASH OR ACCRUAL METHOD OF COMPUTING NET INCOME . - Tax- payers must keep their accounts on a consistent basis - not necessarily cash or accrual but one which reflects the true net income of the taxpayer . .... LAW . Section 200 ...
... CASH OR ACCRUAL METHOD OF COMPUTING NET INCOME . - Tax- payers must keep their accounts on a consistent basis - not necessarily cash or accrual but one which reflects the true net income of the taxpayer . .... LAW . Section 200 ...
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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...