A Treatise on Federal Taxes: Including Those Imposed by the War Tax Act of Congress of 1917, the Income Tax Law as Amended, and Other United States Internal Revenue Acts Now in ForceVernon Law Book Company, 1917 - 566 lappuses |
Saturs
CHAPTER I | 1 |
No Deductions for Premiums on Insurance on Lives of Officers and Employees 33 Amounts Heretofore Withheld at the Source in Certain Cases to b... | 2 |
Section | 3 |
STAMP TAXES Section | 20 |
EXCESS PROFITS TAX Section | 20 |
CHAPTER II | 20 |
Income Tax as Direct | 20 |
Constitutional Provisions Affecting Income Taxes | 20 |
Publicity or Inspection of Returns | 280 |
Penalties for Divulging Information | 283 |
Proceedings in Case of Refusal or Neglect to File Return | 284 |
Examination of Books Papers and Witnesses | 285 |
Same Constitutional Validity | 286 |
Same Jurisdiction of Courts to Enforce Obedience | 287 |
Same Authority of Officers Scope of Examination | 288 |
Penalties for Failure to Make Returns | 290 |
Same Sixteenth Amendment | 20 |
History of Federal Income Tax Laws | 20 |
Departmental Regulations | 20 |
CHAPTER III | 20 |
Double Taxation | 63 |
Same Additional Taxation of Same Income | 65 |
Validity of Progressive or Graduated Tax 56 Retrospective Operation of Statute | 67 |
Objections to Mode of Enactment of Statute 58 Objections to Administrative Provisions of | 68 |
Apportionment of Federal Income | 70 |
Constitutional Objections to Penalties Imposed | 71 |
CHAPTER IV | 73 |
CHAPTER V | 78 |
Profit to Accrue on Uncompieted Contracts | 93 |
Profits from Sale or Lease of Patent Rights | 112 |
CHAPTER VI | 124 |
Nonresident Aliens | 134 |
Taxability of Foreign Governments 113 Salaried Officers | 135 |
Bankrupt and Insolvent Persons and Companies | 137 |
Estates of Decedents and Dissolved Corporations | 138 |
Partnerships | 139 |
Limited Partnerships | 140 |
Corporations 119 Same Change of Name of Corporation | 142 |
Foreign Corporations | 143 |
Same Doing Business by Local Agents | 144 |
Same Dutch Administration Offices | 145 |
Public Service Corporations | 146 |
Unincorporated Associations | 147 |
Same Unincorporated Private Banking Associations | 149 |
Inactive Corporations and Holding Companies | 150 |
Lessor Corporations | 151 |
Corporations Fraudulently Formed to Evade Tax 129 Corporations of Philippines and Porto Rico | 152 |
Insurance Companies | 154 |
CHAPTER VII | 156 |
Interest on State and Municipal Bonds 134 Political Subdivisions of State | 159 |
Public Utilities Owned by States or Municipalities | 160 |
Corporations Specifically Exempted | 161 |
Same Claiming and Proving Exempt Character | 162 |
Corporation Owned by Exempt Organization | 163 |
Close Corporations 140 Agricultural and Horticultural Organizations | 164 |
Labor Organizations | 165 |
Fraternal Orders and Benefit Societies | 166 |
Religious Charitable and Benevolent Associations | 168 |
Educational and Scientific Institutions | 170 |
Building and Loan Associations | 171 |
Mutual Savings Banks | 172 |
Civic Organizations and Chambers of Commerce | 173 |
Incorporated Clubs | 174 |
Federal Land Banks 150 Proceeds of Life Insurance Policies | 175 |
Exemption of Fixed Amount of Income | 176 |
Treasury Regulations as to Husband and Wife | 178 |
Exemptions Under War Income | 180 |
CHAPTER VIII | 181 |
Depletion of Ores in Mines | 226 |
Same Oil and Gas Wells | 230 |
Depreciation of Timber Lands 198 Amortization of Bonds | 235 |
Dividends from Corporations Subject to | 236 |
Special Rules as to Insurance Companies | 237 |
Same Mutual Companies 202 Same Reserve Funds | 239 |
Same Unearned Premiums | 241 |
Rules as to Foreign Corporations 205 Bookkeeping to Show Deductions | 242 |
CHAPTER IX | 244 |
Fiduciaries | 256 |
Kinds of Income Not Taxable at Source | 257 |
Indeterminate NonPeriodical or Fluctuating Income | 258 |
Income of Partnerships and Corporations | 259 |
Interest on Bank Deposits 224 Claiming Exemptions 225 Credit for Source Collections in Personal Returns | 260 |
Annuities | 261 |
Exempt Corporations Required to Act as Withholding Agents | 262 |
CHAPTER X | 263 |
Form and Contents of Returns | 267 |
Returns by Husband and Wife | 268 |
Returns by Partnerships | 269 |
Returns by Corporations | 270 |
Same Parent and Subsidiary Companies | 273 |
Same Designation of Fiscal Year | 274 |
Information Returns | 276 |
Time for Filing Returns | 277 |
Same Tentative Returns | 278 |
Where Returns are to be Filed | 279 |
Penalties for False or Fraudulent Returns | 291 |
Returns of Withholding Agents | 293 |
CHAPTER XI | 295 |
Nature and Theory of | 301 |
Definition of Terms | 302 |
Regulations by Commissioner of Internal Revenue | 303 |
CHAPTER XII | 304 |
Exempt Corporations and Incomes | 305 |
Deductions Allowed | 306 |
Situs of Property of Nonresident Decedents | 311 |
Income and Appreciation During Settlement 279 Deductions to Determine Net Estate | 312 |
Specific Exemption of 50000 | 314 |
Duty of Beneficiaries as to Notice | 315 |
Notice by Corporate Transfer Agents and Registers of Bonds | 316 |
Notice and Return in Case of Nonresidents Estates | 317 |
Collectors to Inform Executors as to Beneficiaries 288 Returns by Executors or Administrators | 318 |
Same Tentative Returns | 319 |
Place for Filing Returns 291 Value of Estate as Determining Necessity of Return 292 When Beneficiaries Must File Notice and Return | 320 |
When Collectors Make Final Return 294 Penalties 295 Payment of Tax Discount for Advance Payment | 321 |
Advance Payment Relieving from Interest 297 Suit for Overdue Taxes | 322 |
Examination of Records and Documents 299 Abatement and Refund | 323 |
Exemption of Estates of Persons in Military Service | 324 |
Deduction Allowed Where Business Not Carried on Through One Prewar Year 308 Case of Successor to Business Previously Carried On 309 Deducti... | 325 |
CHAPTER XIV | 341 |
Tax on Foreign Corporations | 342 |
Corporations Which are Exempt | 343 |
What Corporations Required to Make Returns | 344 |
Engaging in Business as a Prerequisite to Liability 328 What Constitutes Carrying On or Doing Business | 345 |
Same Mining Operations 330 Same Lessor Corporations | 346 |
Same Holding Companies | 348 |
Same Foreign Corporations | 349 |
Returns by Holding Companies and Subsidiaries | 350 |
Form of Return for Foreign Corporations 343 Payment of Tax Penalty | 357 |
CHAPTER XV | 359 |
Brokers | 360 |
Pawnbrokers | 361 |
Ship Brokers | 362 |
Customhouse Brokers 349 Theaters Museums and Concert Halls | 363 |
MotionPicture Theaters and Air Domes | 365 |
Circuses | 366 |
Other Public Exhibitions and Shows | 367 |
Bowling Alleys and Billiard Rooms | 368 |
Place of Business Branch Offices 355 Payment and Collection of | 369 |
Penalties | 370 |
CHAPTER XVI | 371 |
Time of Incidence of Tax 373 Bonds of Indebtedness 374 Indemnity Surety and Other Bonds 375 Bonds Given in Legal Proceedings 376 Original Is... | 385 |
ParcelPost Packages 393 CustomHouse Entry 394 Withdrawal from Bonded Warehouse 395 Passage Tickets | 403 |
Proxies | 404 |
Powers of Attorney | 405 |
Playing Cards | 407 |
Instruments Exempt from Stamp | 408 |
Affixing Stamps | 409 |
Method of Cancellation | 410 |
CHAPTER XVIII | 416 |
Payment and Collection of Floor Taxes | 445 |
CHAPTER XIX | 448 |
Notice of Assessment | 453 |
Rate of Ordinary Income | 454 |
Rate of War Income | 455 |
Time for Payment of Taxes | 456 |
Demand for Payment of Tax 456 Payment and Receipt | 458 |
Penalty for Delinquency | 460 |
Lien of Taxes | 461 |
Collection by Suit | 464 |
Collection by Distraint | 468 |
Sale of Real Estate for Delinquent Taxes | 469 |
Remedies of Taxpayer Illegally Assessed Injunction | 471 |
Same Appeal Certiorari Mandamus | 472 |
Compromise of Penalties or of Litigation | 475 |
CHAPTER XX | 477 |
INDEX Page 497 | 497 |
Alimony | |
Definitions of Terms 251 Rates of | |
War Estate Tax 253 Value of Gross Estate How Determined 254 Net Value of Estate How Determined 255 Time for Payment Discount for Prepayme... | |
Interest on Government Bonds 98 Dividends on Corporate Stock | |
Effect of Failure to Stamp 403 Penalties for Failure to Affix Stamps and Failure to Cancel 404 Penalties for Fraudulent Removal Reuse or Counterfeit... | |
Collection of Omitted Stamp Taxes 406 Preparation and Distribution of Stamps | |
Autortiesības | |