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 33.
5. lappuse
... installment plan ... 34 46. Deferred payment sales of real estate not on installment plan ... 35 47. Annuities and insurance policies .. 35 48. Rent and royalties .... 36 49. Compensation for loss . 50. Replacement fund for losses .. 51 ...
... installment plan ... 34 46. Deferred payment sales of real estate not on installment plan ... 35 47. Annuities and insurance policies .. 35 48. Rent and royalties .... 36 49. Compensation for loss . 50. Replacement fund for losses .. 51 ...
14. lappuse
... installment of tax in special cases . 913. Determination of first installment of tax in the case of foreign corporation ... Page . 189 189 190 191 191 191 191 191 191 192 192 193 193 194 194 914. Payment of tax in special cases 194 ...
... installment of tax in special cases . 913. Determination of first installment of tax in the case of foreign corporation ... Page . 189 189 190 191 191 191 191 191 191 192 192 193 193 194 194 914. Payment of tax in special cases 194 ...
32. lappuse
... , but the burden of proof is on the taxpayer to establish the cost or fair market value on March 1 , 1913 , of the good will sold . ART . 42. Sale of personal property on installment plan 32 § 213 ( a ) INCOME AND PROFITS TAX REGULATIONS .
... , but the burden of proof is on the taxpayer to establish the cost or fair market value on March 1 , 1913 , of the good will sold . ART . 42. Sale of personal property on installment plan 32 § 213 ( a ) INCOME AND PROFITS TAX REGULATIONS .
33. lappuse
... installment plan . - Dealers in personal property ordinarily sell either for cash , or on the personal credit of the buyer , or on the installment plan . Occasionally a fourth type of sale is met with , in which the buyer makes an ...
... installment plan . - Dealers in personal property ordinarily sell either for cash , or on the personal credit of the buyer , or on the installment plan . Occasionally a fourth type of sale is met with , in which the buyer makes an ...
34. lappuse
... installments have been paid . ( 2 ) Deferred payment sales not on the installment plan , in which there is a substantial initial payment ( ordinarily not less than one- fourth of the purchase price ) , deferred payments being secured by ...
... installments have been paid . ( 2 ) Deferred payment sales not on the installment plan , in which there is a substantial initial payment ( ordinarily not less than one- fourth of the purchase price ) , deferred payments being secured by ...
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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...