Income Tax AccountingSouth-western Publishing Company, 1925 - 205 lappuses |
No grāmatas satura
1.–5. rezultāts no 38.
15. lappuse
... payable until the following year , he may include it in the return of the year when earned , or he may wait and include it in the return of the year in which it is received . For instance , an individual who is making a return , upon ...
... payable until the following year , he may include it in the return of the year when earned , or he may wait and include it in the return of the year in which it is received . For instance , an individual who is making a return , upon ...
42. lappuse
... payable in 60 days . Zobel ascertains that the note can be discounted at his bank at 6 % but decides to hold it until maturity . What amount should Zobel report as income from this transaction ? 4. J. W. Winters is indebted to B. A. ...
... payable in 60 days . Zobel ascertains that the note can be discounted at his bank at 6 % but decides to hold it until maturity . What amount should Zobel report as income from this transaction ? 4. J. W. Winters is indebted to B. A. ...
50. lappuse
... Payable June and Decem- ber 15 Dated Dated 11-15-1917 5-9-1918 Due Due 6-15-1947 6-15-1947 Redeemable Redeemable 6-15-1932 Interest Payable June and Decem- ber 15 6-15-1932 Interest Payable June and Decem- ber 15 Dated 10-24-1918 Due 6 ...
... Payable June and Decem- ber 15 Dated Dated 11-15-1917 5-9-1918 Due Due 6-15-1947 6-15-1947 Redeemable Redeemable 6-15-1932 Interest Payable June and Decem- ber 15 6-15-1932 Interest Payable June and Decem- ber 15 Dated 10-24-1918 Due 6 ...
51. lappuse
... Payable May and Novem- ber 15 Redeemable 11-15-1927 Interest Payable May and Novem- ber 15 Dated 5-9-1918 Due 9-15-1928 Not redeemable before maturity Interest Payable March and tember 15 Sep- Dated 10-24-1918 Due 10-15-1938 Redeemable ...
... Payable May and Novem- ber 15 Redeemable 11-15-1927 Interest Payable May and Novem- ber 15 Dated 5-9-1918 Due 9-15-1928 Not redeemable before maturity Interest Payable March and tember 15 Sep- Dated 10-24-1918 Due 10-15-1938 Redeemable ...
81. lappuse
... payable if the earned net income constituted the entire net income . ( See Sec . 209 of the Act . ) In no case , however , shall the amount of this credit exceed 25 % of the normal tax computed in accord with Section 210 of the Law ...
... payable if the earned net income constituted the entire net income . ( See Sec . 209 of the Act . ) In no case , however , shall the amount of this credit exceed 25 % of the normal tax computed in accord with Section 210 of the Law ...
Bieži izmantoti vārdi un frāzes
accrued acquired allowable deductions amount received assessed assets Bad Debts Balance Sheet basis calendar capital stock cash centum in addition claim collected collector Commissioner compensation computed cost credits allowed December 31 depletion depreciation determined distraint distributed domestic corporation employees entitled estate or trust expenses fair market value February 28 file a return fiscal foreign corporation gain or loss gross income included in gross Income Tax Law Income Tax Return incomes in excess installment insurance company Internal Revenue inventory Item June 30 Liberty Bonds Liberty Loan months municipal bonds net income normal tax paragraph partnership payable payment penalty personal exemption preferred stock premiums prescribed profits provided in section provided in subdivision purchase real estate regulations reserve Revenue Act salaries Schedule section 216 separate return sold sources surtax tax imposed taxable income taxes paid taxpayer thereof tion trade or business United Western Publishing wife
Populāri fragmenti
52. lappuse - Rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or Is not taking title or In which he has no equity.
183. lappuse - The Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously or illegally assessed or collected, all penalties collected without authority, and all taxes that appear to be unjustly assessed or excessive in amount, or in any manner wrongfully collected...
15. lappuse - ... in accordance with the method of accounting regularly employed in keeping the books of such taxpayer ; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
159. lappuse - 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...
155. 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...
46. lappuse - Whenever any State, Territory, or the District of Columbia, or any political subdivision of a State...
169. lappuse - (b) NONRESIDENT ALIENS. — All persons, in whatever capacity acting, including lessees or mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the United States, having the control...
183. lappuse - No suit or proceeding shall be maintained in any court for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected...
112. lappuse - ... (B) from a foreign corporation unless less than 50 per centum of the gross income of such foreign corporation for the three-year period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such period as the corporation has been in existence) was derived from sources within the United States...
175. lappuse - An Act to provide revenue, equalize duties, and encourage the industries of the United States, and for other purposes," approved August 5, 1909, the Act entitled "An Act to reduce tariff duties and to provide revenue for the Government, and for other purposes...