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 29.
660. lappuse
... Losses Not Incurred in Trade . The next to the last sentence of the paragraph ( on page 34 ) should read as follows : " He is thus required to pay a tax on only the net gain from such transactions during the year . " [ Page 36 ...
... Losses Not Incurred in Trade . The next to the last sentence of the paragraph ( on page 34 ) should read as follows : " He is thus required to pay a tax on only the net gain from such transactions during the year . " [ Page 36 ...
673. lappuse
... Losses of Partnership . Where the result of part- nership operation is a net loss , the loss will be divisible between the partners in the same proportion as net income would have been divisible , and may be used by the individual ...
... Losses of Partnership . Where the result of part- nership operation is a net loss , the loss will be divisible between the partners in the same proportion as net income would have been divisible , and may be used by the individual ...
676. lappuse
... 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. ) [ Page 142. ] Indebtedness Outstanding at the Close of ...
... 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. ) [ Page 142. ] Indebtedness Outstanding at the Close of ...
687. lappuse
... loss resulting from the sale or disposition of assets inventoried as above must be computed as the difference between the inventory value and the price or value at which sold or disposed of . 2. In all other cases inventories must be ...
... loss resulting from the sale or disposition of assets inventoried as above must be computed as the difference between the inventory value and the price or value at which sold or disposed of . 2. In all other cases inventories must be ...
688. lappuse
... loss results from the sale will depend upon whether or not the value of the stock taken in payment for the assets is in excess of the fair market price or value as of March 1 , 1913 , of the assets sold or of their cost ac- cordingly as ...
... loss results from the sale will depend upon whether or not the value of the stock taken in payment for the assets is in excess of the fair market price or value as of March 1 , 1913 , of the assets sold or of their cost ac- cordingly as ...
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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...