Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock Tax, and War Excess Profits TaxCallaghan, 1917 - 658 lappuses |
No grāmatas satura
1.–5. rezultāts no 59.
18. lappuse
... distributed , the law provides that for the purpose of the supertax the taxable income of such individual shall include the share to which he would be entitled of the gains and profits of such corporation if they were divided or distributed ...
... distributed , the law provides that for the purpose of the supertax the taxable income of such individual shall include the share to which he would be entitled of the gains and profits of such corporation if they were divided or distributed ...
19. lappuse
... distributed . The Secretary of the Treasury must first certify that in his opinion the accumulation is unreasonable . When he has so certified the stockholders are notified thereof and called upon to add the amount of their respective ...
... distributed . The Secretary of the Treasury must first certify that in his opinion the accumulation is unreasonable . When he has so certified the stockholders are notified thereof and called upon to add the amount of their respective ...
49. lappuse
... distributed to non - resident aliens.22 Similarly , exempt income is not made tax- able by passing through the hands of a fiduciary to the beneficiary.23 One important class of exempt income from estates is gifts , legacies , bequests ...
... distributed to non - resident aliens.22 Similarly , exempt income is not made tax- able by passing through the hands of a fiduciary to the beneficiary.23 One important class of exempt income from estates is gifts , legacies , bequests ...
75. lappuse
... distributed or distributable the in- come tax , both normal and supertax , on that part , as an entity , must be reported by the trustee and the tax paid by him . EXECUTORS AND ADMINISTRATORS . Executors and ad- ministrators are ...
... distributed or distributable the in- come tax , both normal and supertax , on that part , as an entity , must be reported by the trustee and the tax paid by him . EXECUTORS AND ADMINISTRATORS . Executors and ad- ministrators are ...
76. lappuse
... distributed among them , was held to be a fiduciary , notwithstanding that title to the property in question ( cash and securities ) remained in the indi- vidual sued and that his position and right to deal with the same was only ...
... distributed among them , was held to be a fiduciary , notwithstanding that title to the property in question ( cash and securities ) remained in the indi- vidual sued and that his position and right to deal with the same was only ...
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accrued Act of October Act of September actual cash value allowed amended amount annual net income apply ascer ascertained assessed assets bank beneficiary bonds business or trade calendar capital stock centum certificates Chapter claim collection collector Commissioner of Internal computing cost court deduction depletion depreciation determined distributed district dividends domestic corporations earnings exceed excess profits tax exempt expenses fiduciary file a return fiscal foreign corporations foreign partnership gross income held income derived income received indebtedness individual insurance company intangible property interest paid Internal Revenue invested capital joint-stock company lessee Letter from Treasury liable loss ment nineteen hundred non-resident alien normal tax par value pay the tax payment penalty person place of business poration premiums profits provisions purchase purpose receipts reported return of annual rules shares statute subdivision supertax surplus tax imposed taxable taxpayer thereof tion transaction Treasury Department dated United