Federal Income Tax, Including Tax on Undistributed Net Income, Capital Stock Tax, and War Excess Profits Tax: SupplementCallaghan, 1918 - 658 lappuses |
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1.5. rezultāts no 33.
676. lappuse
... charged against the operat- ing income . It is a capital loss or expense properly chargeable against the proceeds of the sale of the stock and reduces the capital rather than the earnings of the company . ( Reg . 33 Rev. , Art . 145 ...
... charged against the operat- ing income . It is a capital loss or expense properly chargeable against the proceeds of the sale of the stock and reduces the capital rather than the earnings of the company . ( Reg . 33 Rev. , Art . 145 ...
691. lappuse
... production of the income of the year , they may be allowably deducted therefrom . This ruling must not be construed to allow as a F. I. Tax Supp . - 3 deduction any accrued charges which if paid in cash or INCOME TAX RULINGS 691.
... production of the income of the year , they may be allowably deducted therefrom . This ruling must not be construed to allow as a F. I. Tax Supp . - 3 deduction any accrued charges which if paid in cash or INCOME TAX RULINGS 691.
692. lappuse
... Charged Against Current Earnings . All expenses , including interest , taxes , and other necessary charges , incidental and necessary to the creation or production of the gross income or properly chargeable against the same , being ...
... Charged Against Current Earnings . All expenses , including interest , taxes , and other necessary charges , incidental and necessary to the creation or production of the gross income or properly chargeable against the same , being ...
693. lappuse
... charges , and makes no deduction there- for , it cannot deduct from the income of the next or subsequent year any amounts then paid in liquidation of the previous year's liabilities . Amended Returns . If , however , a corporation dis ...
... charges , and makes no deduction there- for , it cannot deduct from the income of the next or subsequent year any amounts then paid in liquidation of the previous year's liabilities . Amended Returns . If , however , a corporation dis ...
703. lappuse
... amount of the damage shall have been pre- viously charged off and deducted from gross income , then the amount recovered shall be returned as in- come INCOME TAX RULINGS 703 proceeds derived by a shareholder from the sale of ...
... amount of the damage shall have been pre- viously charged off and deducted from gross income , then the amount recovered shall be returned as in- come INCOME TAX RULINGS 703 proceeds derived by a shareholder from the sale of ...
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20 per cent Act of October act of September actual cash value affixed agreement to sell allowed annual net income assets asso association basis bonds calendar capital stock centum clearing house collector of internal Commissioner of Internal computing contract corporation or partnership cost deduct from gross deed delivery depreciation determined dividends domestic partnership earnings excess profits tax exchange exempt expense filed fiscal foreign corporation former law gross income held included income of class indebtedness intangible property interest Internal Revenue invested capital issued lessee Letter from Treasury merchandise nineteen hundred October 22 officer ownership par value payment person poration power of attorney prewar period promissory notes purchase purpose received regulations return of income salaries shares of stock stamps stock or shares subdivision tax imposed tax is imposed taxable taxpayer thereof tion trade or business transaction transfer Treasury Department dated undivided profits withheld
Populāri fragmenti
745. lappuse - ... upon the obligee, or to reimburse the obligee for any portion of the tax, or to pay the interest without deduction for any tax which the obligor may be required or permitted to pay thereon, or to retain therefrom under any law of the United States...
863. lappuse - Title II of the Revenue Act of 1916 (as amended by the Act entitled "An Act to provide increased revenue to defray the expenses of the increased appropriations for the Army and Navy and the extensions of fortifications, and for other purposes...
813. lappuse - Capital stock, sales or transfers: on all sales, or agreements to sell, or memoranda of sales or deliveries of, or transfers of legal title to...
860. lappuse - ... at the time of such payment (but in case such tangible property was paid in prior to January first, nineteen hundred and fourteen, the actual cash value of such property as of January first, nineteen hundred and fourteen, but in no case to exceed the par value of the original stock or shares specifically issued therefor), and (3) paid in or earned surplus and undivided profits used or employed in the business, exclusive of undivided profits earned during the taxable year...
871. lappuse - Deed, instrument, or writing, whereby any lands, tenements, or other realty sold shall be granted, assigned, transferred or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his, her, or their direction...
854. lappuse - ... shall be a fine of not more than one thousand dollars or imprisonment for not more than two years, or both, in the discretion of the court, for each and every such offense.
859. lappuse - An Act to provide revenue, equalize duties, and encourage the industries of the United States, and for other purposes.
680. lappuse - Congress, the interest shall be exempt only if and to the extent provided in the respective Acts authorizing the issue thereof as amended and supplemented, and shall be excluded...
866. lappuse - ... shall be deemed guilty of a misdemeanor, and upon conviction thereof shall pay a fine of not less than five hundred nor more than one thousand dollars or be imprisoned not more than six months, or both, at the discretion of the court...
866. lappuse - Knowingly and without lawful excuse (the burden of proof of such excuse being on the accused) has in possession any washed, restored, or altered stamp, which has been removed from any vellum, parchment...