Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp Taxes, Capital Stock Tax, Tax on Employment of Child Labor, Tax on Undistributed ProfitsCallaghan, 1919 - 1023 lappuses |
No grāmatas satura
1.–5. rezultāts no 100.
. lappuse
... Deduction of Business Expenses . 28 Deduction of Interest . 29 Deduction of Taxes . 30 Deduction of Losses PAGE 402 .404 .417 426 445 449 ..457 .477 31 Deduction of Allowance for Depreciation , Obso- lescence and Amortization ... 32 ...
... Deduction of Business Expenses . 28 Deduction of Interest . 29 Deduction of Taxes . 30 Deduction of Losses PAGE 402 .404 .417 426 445 449 ..457 .477 31 Deduction of Allowance for Depreciation , Obso- lescence and Amortization ... 32 ...
45. lappuse
... deduct such proportion of the expenses of operating the building as inure to his personal benefit , as that part ... Deduction of Interest . 13 See Chapter 33 for statement of credit for taxes . may not be deducted.14 Inheritance ...
... deduct such proportion of the expenses of operating the building as inure to his personal benefit , as that part ... Deduction of Interest . 13 See Chapter 33 for statement of credit for taxes . may not be deducted.14 Inheritance ...
46. lappuse
... deducted.14 Inheritance taxes are not taxes contemplated by this provision , and may not be deduct- ed.15 Losses . The 1918 Law makes a radical departure in the provisions allowing deduction of losses in the case of individuals in that ...
... deducted.14 Inheritance taxes are not taxes contemplated by this provision , and may not be deduct- ed.15 Losses . The 1918 Law makes a radical departure in the provisions allowing deduction of losses in the case of individuals in that ...
48. lappuse
... deduction in computing his net income for the succeeding taxable year . Such net loss must be proved by evidence satisfactory to the Commissioner and the deduction there- of is subject to regulations to be prescribed by him with the ...
... deduction in computing his net income for the succeeding taxable year . Such net loss must be proved by evidence satisfactory to the Commissioner and the deduction there- of is subject to regulations to be prescribed by him with the ...
50. lappuse
... deduction of all losses incurred in transactions entered into for profit though not connected with a trade or ... deduction by individuals and corporations of losses sus- tained during the preceding taxable year and not deducted from the ...
... deduction of all losses incurred in transactions entered into for profit though not connected with a trade or ... deduction by individuals and corporations of losses sus- tained during the preceding taxable year and not deducted from the ...
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Bieži izmantoti vārdi un frāzes
accrued actual agent allowed amended apply assessed assets basis beneficiary bonds capital stock cash cent centum certificates Chapter citizens claim collected collector Commissioner computed contract cost court deduction depletion depreciation determined distributed domestic corporations exceed excess excess-profits taxes exempt expenses February 28 fiduciary file returns fiscal foreign corporation gross income held included income derived income tax indebtedness individual intangible property interest Internal Revenue invested capital issued Letter from Treasury liable Liberty Bond loss March ment non-resident alien normal tax obligations owner par value paragraph partnership pay the tax payment penalty period person personal-service corporation poration present law prior purchase purpose refund resident respect Revenue Act rule shares sources stamp statute stockholders subdivision surplus surtax tax imposed taxable taxpayer thereof tion trade or business transaction transfer Treasury Department dated United War Finance Corporation withholding
Populāri fragmenti
896. lappuse - gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property ; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived...
895. lappuse - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
957. lappuse - ... or to permit any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person...
909. 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.
898. lappuse - Including those assessed against local benefits of a kind tending to Increase the value of the property assessed...
278. lappuse - Fraternal beneficiary societies, orders, or associations, (a) operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system...
905. lappuse - ... (c) In cases under paragraphs (1), (2), or (3) of subdivision (a) the tax shall be imposed upon the net income of the estate or trust and shall be paid by the fiduciary...
955. lappuse - ... (2) In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.
903. lappuse - There shall be included in computing the net income of each partner his distributive share, whether distributed or not, of the net income of the partnership for the taxable year, or, if his net income for such taxable year is computed upon the basis of a period different from that upon the basis of which the net income of the partnership...
224. lappuse - All corporations, whether they expire by their own limitation, or are otherwise dissolved, shall nevertheless be continued for the term of three years from such expiration or dissolution bodies corporate for the purpose of prosecuting and defending suits by or against them, and of enabling them gradually to settle and close their...