Income Tax Law: Analysis and CommentHarris, Forbes & Company, 1919 - 153 lappuses |
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1.5. rezultāts no 9.
15. lappuse
... installment . Interest charges . Recomputation . Examination , etc. , of return . Overstatement . Understatement . If fraudulent , Returns under Section 3176 of Revised Statutes . When tax is overdue . Taxpayer's intention to depart ...
... installment . Interest charges . Recomputation . Examination , etc. , of return . Overstatement . Understatement . If fraudulent , Returns under Section 3176 of Revised Statutes . When tax is overdue . Taxpayer's intention to depart ...
86. lappuse
... installment of the tax due March 15th . If the installment exceeds the amount shown to be due by the completed return , the excess will be credited on the next payment . 145. The Treasury Department formerly ruled that in cases where ...
... installment of the tax due March 15th . If the installment exceeds the amount shown to be due by the completed return , the excess will be credited on the next payment . 145. The Treasury Department formerly ruled that in cases where ...
87. lappuse
... installment shall be postponed until the date of the expiration of a period of extension , if one can be obtained , but other installments shall not be postponed without express per- mission at the time of granting the extension ...
... installment shall be postponed until the date of the expiration of a period of extension , if one can be obtained , but other installments shall not be postponed without express per- mission at the time of granting the extension ...
123. lappuse
... installment shall be paid at the time fixed by law for filing the return , and the second installment shall be paid on the fifteenth day of the third month , the third installment on the fifteenth day of the sixth month , and the fourth ...
... installment shall be paid at the time fixed by law for filing the return , and the second installment shall be paid on the fifteenth day of the third month , the third installment on the fifteenth day of the sixth month , and the fourth ...
124. lappuse
... installment : shall be recomputed . If the amount already paid exceeds that which should have been paid on the basis of the installments as recomputed the excess so paid shall be credited against the subsequent installments and if the ...
... installment : shall be recomputed . If the amount already paid exceeds that which should have been paid on the basis of the installments as recomputed the excess so paid shall be credited against the subsequent installments and if the ...
Bieži izmantoti vārdi un frāzes
accounting period accumulated amount of tax amounts received approval assessed authorized basis beneficiary benefit calendar year 1918 cent centum citizen or resident collected 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 fiduciary fiscal foreign corporation foreign country gross income income derived income exceeds income tax installment insurance companies interest Internal Revenue liable Liberty Bonds Liberty Loan Loan loss Municipal Bonds net income exceeds non-resident alien individual normal tax obligations otherwise paid or accrued paragraph partnership payment personal exemption personal service corporation Philippine Islands place of business Porto Rico prescribed profits taxes purpose rates redetermination regulations return or list Revenue Act Secretary section 216 statute surtax tax due tax imposed tax-free taxes paid taxpayer thereof tion trade or business 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...