Income Tax AccountingSouth-western Publishing Company, 1925 - 205 lappuses |
No grāmatas satura
1.–5. rezultāts no 61.
6. lappuse
... Period of Less Than Twelve Months Consolidated Returns Corporations Exempt from Tax Time and Place for Filing Returns Penalties Balance Sheets and Working Papers Information at Source Gross Income Operating Income Interest Rentals and ...
... Period of Less Than Twelve Months Consolidated Returns Corporations Exempt from Tax Time and Place for Filing Returns Penalties Balance Sheets and Working Papers Information at Source Gross Income Operating Income Interest Rentals and ...
7. lappuse
... period when in 1646 a law was enacted by the Massachusetts Bay Company whereby the produce of estates was taxed . Since that time many of the states have enacted laws taxing incomes . Following the financial depression of 1837 , which ...
... period when in 1646 a law was enacted by the Massachusetts Bay Company whereby the produce of estates was taxed . Since that time many of the states have enacted laws taxing incomes . Following the financial depression of 1837 , which ...
10. lappuse
... period in which returns are to be filed . The official forms furnished by the department must be used for filing returns . However , if for any reason the necessary pre- scribed forms cannot be secured in time for filing the return ...
... period in which returns are to be filed . The official forms furnished by the department must be used for filing returns . However , if for any reason the necessary pre- scribed forms cannot be secured in time for filing the return ...
13. lappuse
... period which is usually twelve months and is known as a taxable year . The year in which any item of income or deduction is to be accounted for must be determined in the light of the funda- mental rule that the computation shall be made ...
... period which is usually twelve months and is known as a taxable year . The year in which any item of income or deduction is to be accounted for must be determined in the light of the funda- mental rule that the computation shall be made ...
14. lappuse
... period of twelve months ending on the last day of any month other than December . If the period ends on the last day of December , it constitutes a calendar year . A taxable year may be either a calendar year or a fiscal year depending ...
... period of twelve months ending on the last day of any month other than December . If the period ends on the last day of December , it constitutes a calendar year . A taxable year may be either a calendar year or a fiscal year depending ...
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...