The Income Tax Law of 1913 Explained: With the Regulations of the Treasury Department to October 31, 1913Little, Brown,, 1913 - 271 lappuses |
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1.–5. rezultāts no 35.
18. lappuse
... capital invested ; the personal labor and services of the members of the firm ; the skill and ability with which they lay in , or from time to time renew , their stock ; the carefulness and good judgment with which they sell and give ...
... capital invested ; the personal labor and services of the members of the firm ; the skill and ability with which they lay in , or from time to time renew , their stock ; the carefulness and good judgment with which they sell and give ...
29. lappuse
... capital and then made a new division of stock , the stock- holders were to pay a tax on the additional stock ; and if , on the other hand , it divided to all its stockholders its net earnings during the year , and after so doing gave to ...
... capital and then made a new division of stock , the stock- holders were to pay a tax on the additional stock ; and if , on the other hand , it divided to all its stockholders its net earnings during the year , and after so doing gave to ...
44. lappuse
... capital stock of the re- serve fund . 41 U. S. Rev. Journ . 77 . That capital invested in any stockholding company was not recognized as capital used in business , and there was no deduction for the loss of such capital . 4 Int . Rev ...
... capital stock of the re- serve fund . 41 U. S. Rev. Journ . 77 . That capital invested in any stockholding company was not recognized as capital used in business , and there was no deduction for the loss of such capital . 4 Int . Rev ...
50. lappuse
... stock company by fire or shipwreck , if liable to tax , would be deducti ... stocks or other property until disposed of and a loss realized . 7 Int . Rev ... capital such as by robbery , or as surety , etc. , could not be deducted . 7 ...
... stock company by fire or shipwreck , if liable to tax , would be deducti ... stocks or other property until disposed of and a loss realized . 7 Int . Rev ... capital such as by robbery , or as surety , etc. , could not be deducted . 7 ...
63. lappuse
... capital stock or from the net earnings of corpora- tions , joint - stock companies or associations , and insurance companies taxable upon their net income as hereinafter provided . Any person for whom return has been made and the tax ...
... capital stock or from the net earnings of corpora- tions , joint - stock companies or associations , and insurance companies taxable upon their net income as hereinafter provided . Any person for whom return has been made and the tax ...
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19 Treas 20 Treas accrued aforesaid allowed amount annual ascer assessed asso August 27 bank bonds capital assets capital stock cent centum collecting agency collector of internal Commissioner of Internal companies or associations corporation coupons or interest debtor Decis deposits depreciation deputy collector district dividends excise tax expenses filed gross income held income derived income tax law indebtedness insurance companies interest orders interest paid Internal Revenue joint stock companies Journ liable license list or return losses ment minerals name and address net income normal tax organized owner panies paragraph payable payment penalty person Philippine Islands premium present act profits proper deduction Provided further received registered interest regulations rent required by law residing salaries Secretary stockholders taxable taxpayer thereof tion Treasury trust U. S. Rev unearned increment United withheld withhold the tax withholding agent
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240. lappuse - The proceeds of life insurance policies paid to individual beneficiaries upon the death of the insured; 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; the value of property acquired by gift, bequest, devise, or descent (but the income from such property shall be included as income...
5. lappuse - That there shall be levied, assessed, collected, and paid annually upon the entire net income arising or accruing from all sources in the preceding calendar year to every citizen of the United States...
15. 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...
58. lappuse - ... guardians, trustees, executors, administrators, agents, receivers, conservators and all persons, corporations or associations acting in any fiduciary capacity shall make and render a return of the...
139. lappuse - In cases of false or fraudulent returns, in which cases the Commissioner of Internal Revenue shall, upon the discovery thereof, at any time within three years after said return is due, make a return upon Information obtained as...
59. lappuse - Circuit Court of Appeals of the United States, within any circuit wherein such person resides or has his principal place of business, or in the United States Court of Appeals for the District of Columbia, by filing in such court, within sixty days after the entry of such order, a written petition praying that the order of the Commission be modified or set aside in whole or in part.
116. lappuse - ... such net income shall be ascertained by deducting from the gross amount of its income received within the year from business transacted and capital invested within the United States and any of its Territories, Alaska, and the District of Columbia, (first) all the ordinary...
203. lappuse - Act, but the repeal of existing laws or modifications thereof embraced in this Act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before...
189. lappuse - ... produce such books at a time and place named in the summons, • and to give testimony or answer interrogatories, under oath, respecting any objects or income liable to tax or the returns thereof.
195. lappuse - ... to examine any books and papers bearing upon the matters required to be included in the return of such corporation...