Drafts of Personal Income and Business Income Tax ActsNational Tax Association, 1921 - 28 lappuses |
No grāmatas satura
1.5. rezultāts no 19.
3. lappuse
... taxation as the originator of the income tax service of the Corporation Trust Company of New York and as the author of a leading treatise on federal taxation . Both of these gentlemen gave the committee their valuable services , and ...
... taxation as the originator of the income tax service of the Corporation Trust Company of New York and as the author of a leading treatise on federal taxation . Both of these gentlemen gave the committee their valuable services , and ...
4. lappuse
... taxing income derived from business carried on in any state . Supplemented by the taxation of tan- gible property in the state where it is located , these measures will bring about a just distribution of the subjects of taxation among ...
... taxing income derived from business carried on in any state . Supplemented by the taxation of tan- gible property in the state where it is located , these measures will bring about a just distribution of the subjects of taxation among ...
6. lappuse
... taxation under this act : 2. The words " gross income " does not include the following items , which shall ( a ) The proceeds of life insurance policies and contracts paid upon the death of the insured to individual beneficiaries or to ...
... taxation under this act : 2. The words " gross income " does not include the following items , which shall ( a ) The proceeds of life insurance policies and contracts paid upon the death of the insured to individual beneficiaries or to ...
7. lappuse
... taxable under this act , who is a beneficiary of an estate or trust , shall include in his gross income the distributive share of the net income of the ... taxation of incomes . ! tions : Sec . 306. Deductions . In computing net 7.
... taxable under this act , who is a beneficiary of an estate or trust , shall include in his gross income the distributive share of the net income of the ... taxation of incomes . ! tions : Sec . 306. Deductions . In computing net 7.
9. lappuse
... taxable under clause ( a ) of paragraph 1 of section 201 , a personal exemption of $ 1000 ; if taxable under ... taxation under the provisions of this act , as provided in section 201 hereof , shall make a return under oath , for ...
... taxable under clause ( a ) of paragraph 1 of section 201 , a personal exemption of $ 1000 ; if taxable under ... taxation under the provisions of this act , as provided in section 201 hereof , shall make a return under oath , for ...
Bieži izmantoti vārdi un frāzes
additional tax agents and employees allocated assessed attorney Attorney at Law basis beneficiaries business carried business income tax cent commission may prescribe corporation deductions allowed determine distribution entire net income estate and tangible estate or trust failed to file fair market file a return fiscal fraudulent return gain or loss gible HENRY H income derived income is computed income tax act individual intangible property interest judgment debtors mission month or fraction National Tax Association oath officer or employee otherwise paid or accrued partnership payable payment penalties personal income tax personal property situated poration portion thereof price or value purpose reasonable allowance receipts from trade report or return return of income sign or verify sixty days standard accounting practice stock or securities subdivision supplementary return tangible personal property tax commission tax imposed TAX Sec taxable taxation taxpayer's real estate thereupon trade or business understatement warrant
Populāri fragmenti
20. lappuse - In computing net income no deduction shall in any case be allowed in respect of: 1. Personal, living, or family expenses; 2. Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate ; 3.
17. 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...
18. 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...
28. lappuse - If any clause, sentence, paragraph, or part of this Act shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder of this Act, but shall be confined in its operation to the clause, sentence, paragraph, or part thereof directly involved in the controversy in which such judgment shall have been rendered.
18. lappuse - 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...
7. lappuse - Whenever In the opinion of the Commissioner the use of Inventories is necessary in order clearly to determine the Income of any taxpayer, Inventories shall be taken by such taxpayer upon such basis as the Commissioner, with the approval of the Secretary, may prescribe as conforming as nearly as may be to the best accounting practice In the trade or business and as most clearly reflecting the Income.
19. lappuse - ... rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity...
22. lappuse - If the taxpayer is unable to make his own return, the return shall be made by a duly authorized agent or by the guardian or other person charged with the care of the person or property of such taxpayer.
8. lappuse - In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation of improvements, according to the peculiar conditions in each case...
7. lappuse - When property is exchanged for other property, the property received in exchange shall for the purpose of determining gain or loss be treated as the equivalent of cash to the amount of its fair market value, if any...