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 98.
18. lappuse
... permitted for the purpose of fraudulently avoiding the supertax . Ordinarily , the stockholder of a corporation has no need to concern him- self with this provision or to make any inquiry as to the undistributed income of the ...
... permitted for the purpose of fraudulently avoiding the supertax . Ordinarily , the stockholder of a corporation has no need to concern him- self with this provision or to make any inquiry as to the undistributed income of the ...
19. lappuse
... permitted to accumulate beyond the reason- able needs of the business , that fact is prima facie evi- dence of a fraudulent purpose on the part of the stock- holders to escape the supertax . Neither the collectors nor the Commissioner ...
... permitted to accumulate beyond the reason- able needs of the business , that fact is prima facie evi- dence of a fraudulent purpose on the part of the stock- holders to escape the supertax . Neither the collectors nor the Commissioner ...
29. lappuse
... permitted to corporations and in such cases the deduction is fully discussed in a subsequent chapter . In this chapter only the special provisions applicable to individuals are dis- cussed at length . 1 See preceding Chapter for ...
... permitted to corporations and in such cases the deduction is fully discussed in a subsequent chapter . In this chapter only the special provisions applicable to individuals are dis- cussed at length . 1 See preceding Chapter for ...
33. lappuse
... permit the deduction of these losses by citizens or resi- dents to the extent that the losses are not compensated for by insurance or otherwise.15 In transactions en- Losses Not Incurred in Trade . tered into for profit but not ...
... permit the deduction of these losses by citizens or resi- dents to the extent that the losses are not compensated for by insurance or otherwise.15 In transactions en- Losses Not Incurred in Trade . tered into for profit but not ...
34. lappuse
... assets whether or not employed in business or trade , the law ought also to permit a deduction for all losses in the sale of similar assets . been ascertained to be worthless and has been charged off 34 FEDERAL INCOME TAX.
... assets whether or not employed in business or trade , the law ought also to permit a deduction for all losses in the sale of similar assets . been ascertained to be worthless and has been charged off 34 FEDERAL INCOME TAX.
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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