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Taxes to be assessed by Commissioner of Internal Revenue, when, section 3176..

To make list or return of taxes, how, when, section 3173..

AUTHORS:

Earnings of, indefinite or irregular, not subject to withholding at source....

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67

154

p. 20, art. 149

39

....

p. 12

74

5

Allowing interest on deposits, not to withhold tax from...

Deductible status of taxes assessed against stockholder, paid by.
Interest paid on deposits allowable deduction....

Taking coupons for collection, originated or payable in the United States,
duty of...

MUTUAL SAVINGS

Having capital stock represented by shares, exempt from tax....
BENEFICIARIES:

Exemption from tax may be claimed by, from fiduciaries....
Interest received by, from insurance companies on insurance contract,
part of gross income..

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May be required of licensee for collection of foreign items... BONDS, ETC.:

56

Of corporations, etc.—

Income from, subject to withholding at source, regardless of amount. Interest of foreign, subject to deduction and withholding, when..... BOND AND MORTGAGES:

37

p. 11

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Of corporation subject to examination, by whom, for what, result......

186

BOOK VALUE:

Capital assets

Article.

Change in, by reappraisal, gain or loss, how computed..
Shrinkage in, how treated.

111

134

BUILDING:

Removal of, corporation, not deductible loss, why.... BUILDING AND LOAN ASSOCIATION:

127

Domestic, defined; what necessary to exempt from tax.

87

BUSINESS:

Lawful, carried on for gain or profit; income from part of gross income..

C.

CALENDAR YEAR:

To govern when notice of corporation fiscal year not given in time.......... CAPITAL ASSETS:

168

Book value of corporation, shrinkage in, how treated..
Corporation-

134

Change in value of, by annual adjustment on books, that value used
in making return annual net income.

111

Change in book value by reappraisal; gain or loss, how computed...
Loss from sale of, how ascertained.......

111

128

Profit or loss on sale of, how determined.

Net income from sale of, how determined..

Sale of, by corporation, income from, how determined..

CAPITAL INVESTMENT:

Corporation, increased by additions and betterments, not deductible

110

109

108

expense.

CEMETERY COMPANY:

Taxable status depends on what..

CERTIFICATE:

Accompanying foreign items, disposition of, by licensee..

Claiming deductions account partnership expense, what and how...... Claiming exemption and deductions to accompany annual return of withholding agents..

Claiming exemption-

118

90

61

47

69

As nonresident alien must be filed or tax withheld from payment
coupon or registered interest...

46

From tax on registered interest to be filed at least five days before
due date of interest...

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Form of, for foreign partnership composed of nonresident aliens, resident aliens, and citizens of United States...

49

Of deposit, interest on, part of gross income..

4

Of ownership accompanying coupons or registered orders, duty of collecting agency..........

39

Of ownership

By corporations organized in United States claiming exemption,
form of, and how executed...

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Of persons not subject to having tax withheld, disposition of, by
debtors and withholding agent...

51

Not accompanying coupons or interest orders, tax to be withheld by
first collecting agent, disposition of certificate...

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CERTIFICATE -Continued.

Of ownership--Continued.

Of bonds

By citizen or resident of United States, when and how to be used
and to specify what.....

Article.

42

By corporations organized in United States and certain exempt,
must be filed to prevent withholding.
May be signed by authorized agents....

45

43

Of corporations, etc., organized or doing business in United
States, form of, for foreign partnership..................

48

Signed by agent, when verified by first withholding agent, etc.,
good in all other hands..

43

Who to make and for what...

39

holding agent.

Size of and paper for......

Substitute by collecting agent, how to be treated by debtors or with

That of collecting agent substituted when.

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51

40

CERTIFICATES, REPORTS, RETURNS:

Arrangement and packing of, for forwarding by collector..............

194

CHAMBERS OF COMMERCE:

Exempt, when...............

P. 13

CHANGE IN BOOK VALUE:

Capital assets, corporation, reappraisal, gain or loss, how computed.....

111

CITIZEN:

Income of, from coupon or registered interest, tax to be withheld on except to extent exemption claimed......

44

Of United States, certificate of ownership of bond, when and how to be used and to specify what...............

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By whom, for what, who to file......

Paragraph C, in connection with foreign item, allowed to person enti-
tled to...

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Insurance company, amount actually paid under policy contract, constitute deduction

147c

COLLECTING AGENCY:

First receiving coupons or interest orders not accompanied by certificates of ownership should withhold tax and attach its certificate, Form 1002, that tax withheld.....................

52

Agent--

In foreign countries to have privilege of substituting certificates for
original ownership......

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Should require person presenting coupon or interest orders to estab-
lish identity.

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COLLECTION:

Claim for deductions may be filed with, when
Dispatch of business in offices of......

Of tax from withholding agent...

COLLECTOR:

Advanced preparation notice of assessment by, particulars

Arrangement and packing certificates, reports, returns...
Authority of, in any district, section 3173..

Article.

36

198

194

P. 24

33c

Duty of-

As to returns withholding agents......

195

If persons refuse or neglect to render return.

193

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In absence from home or place of business..

In case of refusal or neglect of liable individual to make return.
In case of undervaluation or understatement..

Annual individual return to commissioner...

Return and assessment list and investigation of return............
In making returns for persons failing to do so..

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p. 23
21

p. 23

24

192

p. 23

167

Make return for individual, when..................

Sickness or absence, may extend time for making returns, section 3176..
Legality of returns made by, section 3176...

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p. 24

p. 24

Method of handling and accounting for outstanding tax balances.
Must require returns to be verified by oath or affirmation.....

May enter any collection district to examine witnesses, when, section
3173....

20

Of what district, Form 1008 to be filed..

Not satisfied with responsibility, applicant for license to collect foreign
items, may require bond.....

Order of arrangement, names in list made by.

Tax withheld to be paid to...

Shall require deputies to ascertain persons liable to tax, section 3172.......
Tax statement rendered monthly, particulars of..

Shall make report of false or fraudulent returns, how, section 3176.............

To adjust in assessment in case of withholding, when.

To furnish withholding agent with statement of claim for deductions
filed with collector......

To obtain testimony, may summon whom, section 3173..

To report tax due, how, forms for....

To send notice of what, form of and time to serve..

To send notice to delinquent and file return............

To which, application of principal office made for license for branch
office, to serve collector in district of branch with what...
When claim for deductions, paragraph B, to be filed with..

COMMISSIONER OF INTERNAL REVENUE:

Annual return of individual to be forwarded to, how..

Assessments made by......................

Facsimile of signature on licenses for collecting foreign items furnished
collectors....

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COPIES OF RETURNS:

How obtained, for what purpose..

Present President and judges of court exempt from tax, what..
Public-school teachers of State or political subdivision of, not part of
gross income.....

CONSIDERATION FOR SUPPLEMENTARY CONTRACTS AND APPLIED SURRENDER

VALUES:

To be both added and deducted in return life insurance companies.... CONSTRUCTION OF LAW:

As to withholding at source, liberal...................

CONTRACT:

Affecting liability of a taxable person as such, to be invalid..

Paid to employees of corporation on basis of stockholdings not deductible, why....

Officers and employees of State or political subdivision of, not to be included in gross income....

COMMISSIONER OF INTERNAL REVENUE-Continued.

To issue licenses for collection of foreign items through collectors...
To make assessment of taxes; give notice of, when; duty of in case
neglect or refusal to make return or of false or fraudulent return.....
COMMISSIONS:

Paid to salesmen in stock of corporation, deductible expense, when....
COMPANY:

Foreign, normal tax on business transacted in United States....
Joint-stock, etc., withholding normal tax on behalf of others..
Mutual cemetery, exempt when.....

Taxes to be assessed by commissioner, when, section 3176....

COMPENSATION:

For personal service, part of gross income.

Article.

54

25

117

p. 12

p. 9

p. 13

p. 24

4

5

119

5

5

102

P. 27

27

178, 180

CORPORATION:

Additions and betterments constituting increase in capital investment
not deductible...

All organized in United States subject to tax (certain exceptions).
Amount allowed for depreciation of property....

Amounts paid employees

118

76

P. 18

As compensation on basis of stockholdings not deductible, why...
For pension or on account injuries, deductible expense...

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Interest paid on deposits, etc., allowable deduction.....

149

Paying taxes assessed against their stockholders, deductible status of.

154

Books of, subject to examination, by whom, for what, result..
CEMETERY, taxable status depends on what....

186

90

Certificates of ownership by claiming exemption, form of and how executed.....

45

Change in book value of capital assets by annual adjustment on books, that value to be carried into return..

111

Change in book value of capital assets by reappraisal, gain or loss, how computed....

111

CHARITABLE, exempt, when...

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