Regulations 45 Relating to the Income Tax and War Profits and Excess Profits Tax Under the Revenue Act of 1918 with Addenda Containing All Treasury Decisions to December 2, 1919U.S. Government Printing Office, 1920 - 335 lappuses |
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1.–5. rezultāts no 53.
31. lappuse
... actually marketed and sold , unless an inventory is used . In case of the sale of machinery , and of animals purchased as draft or work animals or solely for breeding purposes and not for resale , any excess over the cost thereof ...
... actually marketed and sold , unless an inventory is used . In case of the sale of machinery , and of animals purchased as draft or work animals or solely for breeding purposes and not for resale , any excess over the cost thereof ...
34. lappuse
... actually re- ceived in a taxing year , or on the entire consideration made up in part of agreements to pay in the future . ART . 45. Sale of real estate on installment plan . - In the two kinds of transactions included in class ( 1 ) in ...
... actually re- ceived in a taxing year , or on the entire consideration made up in part of agreements to pay in the future . ART . 45. Sale of real estate on installment plan . - In the two kinds of transactions included in class ( 1 ) in ...
35. lappuse
... actually received , and must include such real estate in his inventory at its original cost to himself ( less any depreciation as defined in articles 161 and 162 ) . See article 153 . ART . 47. Annuities and insurance policies ...
... actually received , and must include such real estate in his inventory at its original cost to himself ( less any depreciation as defined in articles 161 and 162 ) . See article 153 . ART . 47. Annuities and insurance policies ...
36. lappuse
... actually and reasonably expended to replace or re- store the property substantially in kind , exclusive of any expendi tures for additions or betterments . The new or restored property effects a replacement in kind only to the extent ...
... actually and reasonably expended to replace or re- store the property substantially in kind , exclusive of any expendi tures for additions or betterments . The new or restored property effects a replacement in kind only to the extent ...
38. lappuse
... actually reduced to posses- sion . To constitute receipt in such a case the income must be cred- ited to the taxpayer without any substantial limitation or restriction as to the time or manner of payment or condition upon which pay ...
... actually reduced to posses- sion . To constitute receipt in such a case the income must be cred- ited to the taxpayer without any substantial limitation or restriction as to the time or manner of payment or condition upon which pay ...
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Bieži izmantoti vārdi un frāzes
20 per cent accrued affiliated corporations apply assessed basis bracket calendar year 1918 centum claim collector Commissioner computing invested capital contract cost deduct from gross depletion depreciation determined distributive share dividends earnings or profits entitled estate or trust exceed excess profits tax expenses fair market value February 28 fiduciary filed foreign corporation gross income inadmissible assets included income derived income tax installment intangible property interest inventory Liberty Bond liberty loan March ment net income nonresident alien individual owner par value partnership payable payment personal exemption personal service corporation premium prewar period profits and excess purpose rates received refunded resident return of income Revenue Act revised section 216 specific exemption statute and articles stock or shares stockholders subdivision surplus and undivided tax computed tax imposed taxable year 1918 taxpayer thereof tion trade or business undivided profits United war-profits withholding agent
Populāri fragmenti
259. 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.
217. lappuse - States), dividends, rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable annual or periodical gains, profits, and income...
50. lappuse - That in computing net income there shall be allowed as deductions: (1) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered...
215. lappuse - ... shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than one year, or both, together with the costs of prosecution.
151. lappuse - In cases where receivers, trustees in bankruptcy, or assignees are operating the property or business of corporations, such receivers, trustees, or assignees shall make returns for such corporations in the same manner and form as corporations are required to make returns. Any tax due on the basis of such returns made by receivers, trustees, or assignees shall be collected in the same manner as if collected from the corporations of whose business or property they have custody and control.
131. 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...
205. lappuse - The amount so added to any tax shall be collected at the same time and in the same manner and as part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax.
28. lappuse - 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...
50. 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...
98. lappuse - ... of the net income of the partnership for the taxable year, or, if his net income for such taxable year is computed upon the basis of a period different from that upon the basis of which the net income of the partnership...