Income Tax Law: Analysis and CommentHarris, Forbes & Company, 1919 - 153 lappuses |
No grāmatas satura
1.–5. rezultāts no 27.
16. lappuse
... District Court to have jurisdiction .. Provisions relative to penal bonds ... Liberty Bonds as undertakings . Title ... districts with names and addresses of collectors of internal revenue . Index of Analysis and Comment .. 139 143 An ...
... District Court to have jurisdiction .. Provisions relative to penal bonds ... Liberty Bonds as undertakings . Title ... districts with names and addresses of collectors of internal revenue . Index of Analysis and Comment .. 139 143 An ...
42. lappuse
... District Court in New York , on a demurrer , rendered what was in effect a decision that stock dividends are not taxable as income . It does not seem impossible that if this view finally prevails with the United States Supreme Court ...
... District Court in New York , on a demurrer , rendered what was in effect a decision that stock dividends are not taxable as income . It does not seem impossible that if this view finally prevails with the United States Supreme Court ...
44. lappuse
... districts or divisions of a state created by proper state authority for a purpose of a public nature such as street improvements , public highways , sewerage , gas and light , and the reclamation , drainage or irrigation of public lands ...
... districts or divisions of a state created by proper state authority for a purpose of a public nature such as street improvements , public highways , sewerage , gas and light , and the reclamation , drainage or irrigation of public lands ...
55. lappuse
... district where the fiduciary resides . The fiduciary must make oath that he has suffi- cient knowledge of the affairs of such individual , estate or trust to enable him to make the return , and that such return is true and correct to ...
... district where the fiduciary resides . The fiduciary must make oath that he has suffi- cient knowledge of the affairs of such individual , estate or trust to enable him to make the return , and that such return is true and correct to ...
78. lappuse
... District of Columbia or to any State or Territory , to the Philippine Islands or Porto Rico , or to any political sub division of the foregoing . This exemption is made broad enough to apply to that portion of the income of public ...
... District of Columbia or to any State or Territory , to the Philippine Islands or Porto Rico , or to any political sub division of the foregoing . This exemption is made broad enough to apply to that portion of the income of public ...
Bieži izmantoti vārdi un frāzes
accounting period allowable deductions amount of tax amounts received apply approval assessed basis beneficiary bonds calendar year 1918 cent centum citizen or resident collected computed contract deductions and credits deemed deputy collector distributed district domestic corporation earnings or profits entire period estate or trust excess profits taxes fair market value February 28 Federal fiduciary fiscal foreign corporation foreign country gross income income derived income exceeds installment interest Internal Revenue inventory liable Liberty Bond Liberty Loan living with husband loss Municipal Bonds net income exceeds non-resident alien individual normal tax obligations paid or accrued partnership payment personal exemption personal service corporation Philippine Islands poration Porto Rico prescribed purpose rates redetermination regulations Revenue Act section 252 statute stockholders surtax tax due tax free tax imposed Taxable Securities taxes paid taxpayer thereof tion trade or business Treasury Department United War Finance Corporation war profits withholding agent
Populāri fragmenti
112. lappuse - That every partnership shall make a return for each taxable year, stating specifically the items of its gross income and the deductions allowed by this title, and shall include in the return the names and addresses of the individuals who would be entitled to share in the net income if distributed and the amount of the distributive share of each individual. The return shall be sworn to by any one of the partners.
103. 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.
133. lappuse - It shall be unlawful for any collector, deputy collector, agent, clerk, or other officer or employee of the United States to divulge or to make known in any manner whatever not provided by law to any person the operations, style of work, or apparatus of any manufacturer or producer visited by him in the discharge of his official duties, or the amount or source of income, profits, losses, expenditures, or any particular thereof,.
135. lappuse - The amount so added to any tax shall be collected at the same time and in the same manner and as part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax.
103. lappuse - ... taxes assessed against local benefits of a kind tending to increase the value of the property assessed...
117. lappuse - A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business, including a reasonable allowance for obsolescence.
120. lappuse - States and not having any office or place of business therein, there shall be deducted and withheld at the source in the same manner and upon the same items of income as is provided in section...
113. lappuse - If the change is from calendar year to fiscal year, a separate return shall be made for the period between the close of the last calendar year for which return was made and the date designated as the close of the fiscal year.
134. lappuse - ... whenever any person who is required to deliver a monthly or other return of objects subject to tax fails to do so at the time required, or delivers any return which, in the opinion of the collector, is false or fraudulent, or contains any undervaluation or understatement...
101. lappuse - The amount received by the insured as a return of premium or premiums paid by him under life insurance, endowment, or annuity contracts, either during the term or at the maturity of the term mentioned in the contract or upon surrender of the contract...