Income Tax Procedure ...Ronald Press, 1925 |
No grāmatas satura
1.–5. rezultāts no 100.
338. lappuse
... Procedure , 1924 , pages 273 et seq . 2 Former Procedure ] Section 250 ( f ) of the 1921 law permitted the Commissioner , under certain conditions , to extend the date of payment of additional assessments . The extension was limited to ...
... Procedure , 1924 , pages 273 et seq . 2 Former Procedure ] Section 250 ( f ) of the 1921 law permitted the Commissioner , under certain conditions , to extend the date of payment of additional assessments . The extension was limited to ...
542. lappuse
... method of accounting formerly employed by him , should accompany his return . " ( Art . 36. ) " [ Former Procedure ] Under the old regulations this special provision for contractors applied only to corporations ( Reg . 33 1918 , Art ...
... method of accounting formerly employed by him , should accompany his return . " ( Art . 36. ) " [ Former Procedure ] Under the old regulations this special provision for contractors applied only to corporations ( Reg . 33 1918 , Art ...
595. lappuse
... method of accounting as in the opinion of this office will enable the accounts of ... former method has failed to reflect the net income . ( C. B. 3 , page 105 ... Procedure ] As to computation of invested capital , see C. B. 4 , page 87 ...
... method of accounting as in the opinion of this office will enable the accounts of ... former method has failed to reflect the net income . ( C. B. 3 , page 105 ... Procedure ] As to computation of invested capital , see C. B. 4 , page 87 ...
636. lappuse
... [ Former Procedure ] In the period January 1 , 1921 , to December 31 , 1922 , governed by the 1921 Act before the 1923 amendment , cash adjustments could be made , under section 202 ( e ) , which would be non - taxable unless they exceed ...
... [ Former Procedure ] In the period January 1 , 1921 , to December 31 , 1922 , governed by the 1921 Act before the 1923 amendment , cash adjustments could be made , under section 202 ( e ) , which would be non - taxable unless they exceed ...
749. lappuse
... [ Former Procedure ] Under the 1916 , 1917 , 1918 and 1921 Acts the depletion allowance was based on the March 1 , 1913 value solely . Von Baumbach v . Sargent Land Co. , 242 U. S. 503 , 61 L. Ed . 460 , 37 Sup . Ct . 201 . [ Former Procedure ] ...
... [ Former Procedure ] Under the 1916 , 1917 , 1918 and 1921 Acts the depletion allowance was based on the March 1 , 1913 value solely . Von Baumbach v . Sargent Land Co. , 242 U. S. 503 , 61 L. Ed . 460 , 37 Sup . Ct . 201 . [ Former Procedure ] ...
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abatement accrued agent amended returns amount apply assessment assets attorney bank basis bonds business expense capital gains cash cent Chapter claim for refund collected collector Commissioner compensation computing cost court December 31 decision deficiency depreciation determined distraint distribution earnings employees excess profits tax exchange exempt fact fair market value February 28 Federal filed fiscal Former Procedure gain or loss gift gross income held included Income Tax Procedure individual installment interest Internal Revenue inventory issued lease Liberty bonds ment net income normal tax notice and demand ownership certificates partnership payment penalty period preferred stock purchase purpose receipt received REGULATION remainderman reorganization Revenue Act RULING section 203 securities sold statute stock dividend stockholders subdivision surtax tax imposed tax paid tax-free covenant taxable income taxpayer thereof tion transaction Treasury treasury stock trust United