Individual Income Tax Provisions of the Internal Revenue Code: Applicable to Taxable Years Beginning in 1946 Or LaterU.S. Government Printing Office, 1946 - 385 lappuses |
No grāmatas satura
1.–5. rezultāts no 27.
275. lappuse
... contracting State , subsequent to the date of signature of this Convention , upon substantially the same bases as ... contracting States is not subject to taxation by the other contracting State in respect of its industrial and ...
... contracting State , subsequent to the date of signature of this Convention , upon substantially the same bases as ... contracting States is not subject to taxation by the other contracting State in respect of its industrial and ...
276. lappuse
... contracting States , by reason of its participa- tion in the management or capital of an enterprise of the other contracting State , makes or imposes on the latter in their commercial or financial relations conditions different from ...
... contracting States , by reason of its participa- tion in the management or capital of an enterprise of the other contracting State , makes or imposes on the latter in their commercial or financial relations conditions different from ...
277. lappuse
... contracting States and paid to individuals residing in the other contracting State shall be exempt from taxation in the former State . Article XI ( a ) Compensation for labor or personal services , including the practice of the liberal ...
... contracting States and paid to individuals residing in the other contracting State shall be exempt from taxation in the former State . Article XI ( a ) Compensation for labor or personal services , including the practice of the liberal ...
278. lappuse
... contracting States undertakes , subject to reci- procity , to furnish such information in the matter of taxation , which the author- ities of the State concerned have at their disposal or are in a position to obtain under their own law ...
... contracting States undertakes , subject to reci- procity , to furnish such information in the matter of taxation , which the author- ities of the State concerned have at their disposal or are in a position to obtain under their own law ...
279. lappuse
... contracting State undertakes , in the case of citizens or corporations or other entities of the other contracting State , to lend assistance and support in the collection of the taxes to which the present Convention relates , together ...
... contracting State undertakes , in the case of citizens or corporations or other entities of the other contracting State , to lend assistance and support in the collection of the taxes to which the present Convention relates , together ...
Bieži izmantoti vārdi un frāzes
adjusted basis allowed America amortization application approval Article assessment bond calendar centum certificate chapter claim collection collector Commissioner compensation computed corporation credit or refund decedent December 31 deduction deficiency determined distraint distribution district dividends election employee enterprise entitled estate or trust estimated tax exceed excess excess profits taxes expiration fiduciary filed foreign personal holding gain or loss gross income included income from sources income tax individual interest internal revenue June 29 liability ment months net estate net income nonresident alien operating loss overpayment paid paragraph partnership payment penalties personal holding company present Convention profits provided in section purposes regulations prescribed resident respect Revenue Act sale or exchange Secretary section 23 shareholder standard deduction Stat stock or securities subchapter subparagraph subsection Supplement surtax Tax Court tax imposed taxable year beginning taxation taxpayer term thereof tion trade or business transfer United Kingdom wages withholding exemptions
Populāri fragmenti
218. lappuse - If two or more persons conspire either to commit any offense against the United States, or to defraud the United States in any manner or for any purpose...
13. lappuse - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate...
228. lappuse - person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
223. lappuse - Sec. 3226. 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...
6. lappuse - States or any of its possessions, and if no part of their net earnings inures to the benefit of any private shareholder or individual ; or (5) a domestic fraternal society, order, or association, operating under the lodge system, but only if such contributions or gifts are to be used exclusively for religious, .charitable, scientific, literary, or educational purposes...
28. lappuse - ... it shall be unlawful for any person to print or publish in any manner whatever not provided by law any income return or any part thereof or source of income, profits, losses, or expenditures appearing in any income return...
92. lappuse - 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, receipt, custody, disposal, or payment of interest (except interest on deposits with persons carrying on the banking business paid to persons not engaged in business in the United States...
54. lappuse - ... means any distribution made by a corporation to its shareholders, whether in money or in other property, (1) out of its earnings or profits accumulated after February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close of the taxable year without diminution by reason of any distributions made during the taxable year) , without regard to the amount of the earnings and profits at the time the distribution was made.
5. lappuse - DEPLETION. —In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation of improvements, according to the peculiar conditions in each case; such reasonable allowance in all cases to be made under rules and regulations to be prescribed by the Commissioner, with the approval of the Secretary.
vii. lappuse - gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service ... of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income...