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 99.
iv. lappuse
... Gift of several hun- dred millions of dollars to the American People ! One might have thought that some of it at least came out of their own pockets , instead of merely being overpayments of tax by the same People . ( Note to Printer ...
... Gift of several hun- dred millions of dollars to the American People ! One might have thought that some of it at least came out of their own pockets , instead of merely being overpayments of tax by the same People . ( Note to Printer ...
119. lappuse
... gift is or is not bona fide , but the burden should be upon the father in each case to show that it is an absolute gift to the child . 3 , 116 ; Sol . Op . 14. ) ( C. B. A minor as such is not exempt . If he has a substantial income a ...
... gift is or is not bona fide , but the burden should be upon the father in each case to show that it is an absolute gift to the child . 3 , 116 ; Sol . Op . 14. ) ( C. B. A minor as such is not exempt . If he has a substantial income a ...
201. lappuse
... Gifts and inheritances exempt . 212 months .. 228 Colorable gifts . 214 Colorable sales . 216 When a so - called pension is a gift . 216 Meaning of " Bona - Fide Non - Resident Exemption applies only to earned income without the United ...
... Gifts and inheritances exempt . 212 months .. 228 Colorable gifts . 214 Colorable sales . 216 When a so - called pension is a gift . 216 Meaning of " Bona - Fide Non - Resident Exemption applies only to earned income without the United ...
212. lappuse
... gift . ( Art . 73. ) The foregoing section merely states that the value of property acquired by gift need not be included in gross income . A gift may be defined as a " voluntary transfer of property , real or personal including money ...
... gift . ( Art . 73. ) The foregoing section merely states that the value of property acquired by gift need not be included in gross income . A gift may be defined as a " voluntary transfer of property , real or personal including money ...
213. lappuse
Robert Hiester Montgomery. of gifts as represents accrued gain at the date of the gift ( see Chap- ter 18 ) . It is claimed that the gift itself is not taxed but only the untaxed gain contained in the gift . Against this is the ...
Robert Hiester Montgomery. of gifts as represents accrued gain at the date of the gift ( see Chap- ter 18 ) . It is claimed that the gift itself is not taxed but only the untaxed gain contained in the gift . Against this is the ...
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Bieži izmantoti vārdi un frāzes
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...