Income Tax Law: Analysis and CommentHarris, Forbes & Company, 1919 - 153 lappuses |
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1.–5. rezultāts no 28.
5. lappuse
... business expenses . Interest on indebtedness . Taxes . Losses in taxpayers ' business ; Loss from casualty , theft ; Losses in other transactions . Bad ... Personal service corporation .. 58 Generally not subject to tax TABLE OF CONT ENTS.
... business expenses . Interest on indebtedness . Taxes . Losses in taxpayers ' business ; Loss from casualty , theft ; Losses in other transactions . Bad ... Personal service corporation .. 58 Generally not subject to tax TABLE OF CONT ENTS.
6. lappuse
Analysis and Comment Harris, Forbes & co., New York. Personal service corporation .. 58 Generally not subject to tax . Dividends . Corporations organized to escape tax . 59 Non - resident alien individuals .. 60 Income subject to tax ...
Analysis and Comment Harris, Forbes & co., New York. Personal service corporation .. 58 Generally not subject to tax . Dividends . Corporations organized to escape tax . 59 Non - resident alien individuals .. 60 Income subject to tax ...
40. lappuse
... corporation distribut- ing the dividends . The provision was continued that dividends paid out of undivided surplus or profits earned prior to March 1 , 1913 , were free of income tax under ... corporations Personal service corporation 58.
... corporation distribut- ing the dividends . The provision was continued that dividends paid out of undivided surplus or profits earned prior to March 1 , 1913 , were free of income tax under ... corporations Personal service corporation 58.
41. lappuse
... personal service corporation out of taxable earnings or profits are not subject to tax in the hands of the receiving corporation . It seems that these divi- dends must be included in the return of net income made by the corporation ...
... personal service corporation out of taxable earnings or profits are not subject to tax in the hands of the receiving corporation . It seems that these divi- dends must be included in the return of net income made by the corporation ...
58. lappuse
Analysis and Comment Harris, Forbes & co., New York. " Personal Service ... corporation is defined as one whose income is ascribed primarily to the activities of the ... Personal Corporations 71. The law states that the 58 ANALYSIS AND COMMENT.
Analysis and Comment Harris, Forbes & co., New York. " Personal Service ... corporation is defined as one whose income is ascribed primarily to the activities of the ... Personal Corporations 71. The law states that the 58 ANALYSIS AND COMMENT.
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...