Income Tax Law: Analysis and CommentHarris, Forbes & Company, 1919 - 153 lappuses |
No grāmatas satura
1.–5. rezultāts no 20.
40. lappuse
... share - holders whether in cash , property or stocks , out of earnings or profits accumulated since February 28 , 1913 ( the date as of which the tax applied under the 1913 Law ) ; and any such distribution made by a per- sonal service ...
... share - holders whether in cash , property or stocks , out of earnings or profits accumulated since February 28 , 1913 ( the date as of which the tax applied under the 1913 Law ) ; and any such distribution made by a per- sonal service ...
41. lappuse
... shares and any gain or profits therefrom shall be taxable as other gains or profits . 28. There is a further provision that any stock divi- dend ( 1 ) received by a taxpayer between January 1 , and November 1 , 1918 , both inclusive ...
... shares and any gain or profits therefrom shall be taxable as other gains or profits . 28. There is a further provision that any stock divi- dend ( 1 ) received by a taxpayer between January 1 , and November 1 , 1918 , both inclusive ...
54. lappuse
... shares therein , is to increase materially the income taxes on the estate because of the rapid progression of the surtax rates . Any income tax shall be levied against the repre- sentative of the estate or trust unless return of such in ...
... shares therein , is to increase materially the income taxes on the estate because of the rapid progression of the surtax rates . Any income tax shall be levied against the repre- sentative of the estate or trust unless return of such in ...
55. lappuse
... share , regardless of whether or not he has already received such shares : ( 1 ) the amount paid to him during the period of administration or settlement , ( 2 ) amount of income to be distributed to him periodically , and ( 3 ) such ...
... share , regardless of whether or not he has already received such shares : ( 1 ) the amount paid to him during the period of administration or settlement , ( 2 ) amount of income to be distributed to him periodically , and ( 3 ) such ...
56. lappuse
... share of certain credits which are received by the estate ; guardians or trustees are also permitted to take advan- tage of the personal exemption on behalf of a ward on beneficiary . 61. Estates of deceased persons during the period of ...
... share of certain credits which are received by the estate ; guardians or trustees are also permitted to take advan- tage of the personal exemption on behalf of a ward on beneficiary . 61. Estates of deceased persons during the period of ...
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...