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 51.
6. lappuse
... reasonable fairness to 13 See last paragraph of mimeograph letter to collectors dated August 14 , 1914 ; I T S 1917 , ¶ 264 ; also the ast paragraph of T. D. 2313 and T. D. 2317 . 14 Wilkinson v . Deland , 2 Pet . 627 ; U. S. v . Union ...
... reasonable fairness to 13 See last paragraph of mimeograph letter to collectors dated August 14 , 1914 ; I T S 1917 , ¶ 264 ; also the ast paragraph of T. D. 2313 and T. D. 2317 . 14 Wilkinson v . Deland , 2 Pet . 627 ; U. S. v . Union ...
19. lappuse
... reasonable needs of the business , and therefore tax- able under this provision as though distributed . The Secretary of the Treasury must first certify that in his opinion the accumulation is unreasonable . When he has so certified the ...
... reasonable needs of the business , and therefore tax- able under this provision as though distributed . The Secretary of the Treasury must first certify that in his opinion the accumulation is unreasonable . When he has so certified the ...
35. lappuse
... reasonable deduction for exhaustion , wear and tear of property arising out of its use or employment in his business or trade . It is to be noted that this deduction applies expressly to property used in the individual's business or ...
... reasonable deduction for exhaustion , wear and tear of property arising out of its use or employment in his business or trade . It is to be noted that this deduction applies expressly to property used in the individual's business or ...
36. lappuse
... reasonable limitation . Amounts of capital invested in permanent improvements or betterments add to the value of the property . If such property is subject to wear and tear or depletion the additional amount so invested in the property ...
... reasonable limitation . Amounts of capital invested in permanent improvements or betterments add to the value of the property . If such property is subject to wear and tear or depletion the additional amount so invested in the property ...
46. lappuse
... reasonable to infer in the absence of express language , that Congress did not intend the tax to apply to the stockholders of such corporations . 16 This point involves the question of residence of the corpora- tion . Generally speaking ...
... reasonable to infer in the absence of express language , that Congress did not intend the tax to apply to the stockholders of such corporations . 16 This point involves the question of residence of the corpora- tion . Generally speaking ...
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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