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.
49. lappuse
... taxpayer keeps his accounts on a fiscal year basis , he must use that basis in making his tax return , even though he had been required to use the calendar year basis for returns under laws prior to that of 1918 . However , in Marlboro ...
... taxpayer keeps his accounts on a fiscal year basis , he must use that basis in making his tax return , even though he had been required to use the calendar year basis for returns under laws prior to that of 1918 . However , in Marlboro ...
50. lappuse
... taxpayer's accounts.18 When any change is made in the taxable year , section 212 ( c ) , quoted on page 48 , provides that the net income " with the approval of the Commissioner " shall be computed on the basis of such new accounting ...
... taxpayer's accounts.18 When any change is made in the taxable year , section 212 ( c ) , quoted on page 48 , provides that the net income " with the approval of the Commissioner " shall be computed on the basis of such new accounting ...
52. lappuse
... taxpayer may discover that it is not practicable to prepare his return on the new basis , or he may discover that ... taxpayer to make a change in his accounting period if an intention to change has not been made effective in the ...
... taxpayer may discover that it is not practicable to prepare his return on the new basis , or he may discover that ... taxpayer to make a change in his accounting period if an intention to change has not been made effective in the ...
54. lappuse
... taxpayer changes his accounting period he shall at least 30 days before the close of the proposed period for which a ... taxpayer is approved by the Commissioner , the taxpayer shall thereafter make his returns and compute his net income ...
... taxpayer changes his accounting period he shall at least 30 days before the close of the proposed period for which a ... taxpayer is approved by the Commissioner , the taxpayer shall thereafter make his returns and compute his net income ...
61. lappuse
... taxpayer claiming the benefit of section 213 ( b ) 14 [ see Chapter 12 ] is not required to file a return unless his income from other sources exceeds the amounts specified in section 223 . 20-2750 ; I. T. 2286. ) " GROSS INCOME " OF ...
... taxpayer claiming the benefit of section 213 ( b ) 14 [ see Chapter 12 ] is not required to file a return unless his income from other sources exceeds the amounts specified in section 223 . 20-2750 ; I. T. 2286. ) " GROSS INCOME " OF ...
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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...