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 50.
vii. lappuse
... Expenses - Interest Taxes Losses , etc. Exclusions — - - Deduction of $ 3,000 or $ 4,000 - Husband and Wife Returns - Increase of Amounts — Remedies When Assessments shall be Made and Paid Additions in Case of Non - payment Deduction ...
... Expenses - Interest Taxes Losses , etc. Exclusions — - - Deduction of $ 3,000 or $ 4,000 - Husband and Wife Returns - Increase of Amounts — Remedies When Assessments shall be Made and Paid Additions in Case of Non - payment Deduction ...
23. lappuse
... expenses of perfecting the invention and procuring a patent ; if he sold only a portion of his right during the year he might deduct a proportionate amount of the expense . 7 Int . Rev. Rec . 59 . That where a corporation distributed ...
... expenses of perfecting the invention and procuring a patent ; if he sold only a portion of his right during the year he might deduct a proportionate amount of the expense . 7 Int . Rev. Rec . 59 . That where a corporation distributed ...
24. lappuse
... expense of pro- duction ( excluding all deductions for the per- sonal service of the miner and family ) plus the amount paid for each ton to the owner or lessor of the mine ; and the profit of the owner or lessor of the mine thus ...
... expense of pro- duction ( excluding all deductions for the per- sonal service of the miner and family ) plus the amount paid for each ton to the owner or lessor of the mine ; and the profit of the owner or lessor of the mine thus ...
25. lappuse
... expense of cutting the timber and carry- ing it to market , see 41 U. S. Rev. Journ . 98 . That profits on the sales of personal property should be assessed irrespective of the time when purchased , and that the rule relating to realty ...
... expense of cutting the timber and carry- ing it to market , see 41 U. S. Rev. Journ . 98 . That profits on the sales of personal property should be assessed irrespective of the time when purchased , and that the rule relating to realty ...
31. lappuse
... expense ' of erecting the building was held to be in the nature of rent , and returnable by the lessor , see 7 Int . Rev. Rec . 60 . That where one cultivated the land of ... expenses were to be deducted from the income WHAT IS NET INCOME 31.
... expense ' of erecting the building was held to be in the nature of rent , and returnable by the lessor , see 7 Int . Rev. Rec . 60 . That where one cultivated the land of ... expenses were to be deducted from the income WHAT IS NET INCOME 31.
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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...