Regulations 45 (1920 Ed.) Relating to the Income Tax and War Profits and Excess Profits Tax Under the Revenue Act of 1918: Promulgated January 28, 1921U.S. Government Printing Office, 1921 - 342 lappuses |
No grāmatas satura
1.5. rezultāts no 100.
12. lappuse
... invested capital and net income . 742. Computation of tax upon net income___ . 743. Illustration of computation of ... invested capital _--- Article 811. Intangible and tangible property . 812. Borrowed capital : securities 813. Borrowed ...
... invested capital and net income . 742. Computation of tax upon net income___ . 743. Illustration of computation of ... invested capital _--- Article 811. Intangible and tangible property . 812. Borrowed capital : securities 813. Borrowed ...
13. lappuse
... Invested capital _--- Article 831. Meaning of invested capital_ 832. Cash paid in : bonus stock ... . 833. Tangible property paid in : evidences of indebtedness___ . 834. Tangible property paid in : inadmissible assets ----- 835 ...
... Invested capital _--- Article 831. Meaning of invested capital_ 832. Cash paid in : bonus stock ... . 833. Tangible property paid in : evidences of indebtedness___ . 834. Tangible property paid in : inadmissible assets ----- 835 ...
14. lappuse
... capital - Continued . Page . Article 868. Affiliated corporations : stock of subsidiary acquired for stock_ 217 869. Affiliated corporations : invested capital for prewar period ----- 217 870. Insurance companies_ 217 871. Foreign ...
... capital - Continued . Page . Article 868. Affiliated corporations : stock of subsidiary acquired for stock_ 217 869. Affiliated corporations : invested capital for prewar period ----- 217 870. Insurance companies_ 217 871. Foreign ...
36. lappuse
... capital invested in the entire tract shall be extinguished before any taxable income shall be returned . The sale of each lot or parcel will be treated as a separate transaction and the gain or loss will be accounted for accordingly ...
... capital invested in the entire tract shall be extinguished before any taxable income shall be returned . The sale of each lot or parcel will be treated as a separate transaction and the gain or loss will be accounted for accordingly ...
54. lappuse
... capital otherwise invested in the United States , and income from services rendered or labor performed within the United States . For what is a resident corporation see article 1509. As to the gross in- come of foreign corporations see ...
... capital otherwise invested in the United States , and income from services rendered or labor performed within the United States . For what is a resident corporation see article 1509. As to the gross in- come of foreign corporations see ...
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Bieži izmantoti vārdi un frāzes
accrued aggregate amortization amount apply assessed basis beneficiary bracket calendar year 1918 cent bonds centum claim collector Commissioner contract cost deduct from gross depletion deposits depreciation determined distributive share dividends entitled estate or trust exceed excess profits taxes expenses fair market value February 28 fiduciary filed fiscal foreign corporation gross income included income derived income tax installment intangible property interest inventory Liberty Bond Liberty loan loss March ment mineral nonresident alien individual owner partnership payable payment personal exemption personal service corporation poration premium prewar period prior profits and excess purchase purpose rates received resident return of income Revenue Act revised specific exemption statute and articles stock or shares stockholders subdivision Surplus and undivided surtax tax computed tax imposed tax-free covenant taxable year 1918 taxpayer thereof timber tion trade or business undivided profits United War Finance Corporation war-profits withholding agent
Populāri fragmenti
106. lappuse - Premiums paid on any life insurance policy covering the life of any officer or employee, or of any person financially interested in any trade or business carried on by the taxpayer, when the taxpayer is directly or indirectly a beneficiary under such policy.
55. 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...
238. lappuse - ... or more in any taxable year, or, in the case of such payments made by the United States, the officers or employees of the United States having information as to such payments and required to make returns in regard thereto by the regulations hereinafter provided for...
164. lappuse - ... upon notice and demand by the collector, or the amount of tax overpaid, if any, shall be credited or refunded to the taxpayer in accordance with the provisions of section 322.
163. lappuse - All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the interest upon which is wholly exempt from taxation under this title...
29. 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...
76. lappuse - That in the case of mines, oil and gas wells, discovered by the taxpayer, on or after March 1, 1913, and not acquired as the result of purchase of a proven tract or lease...
45. lappuse - All such bonds and certificates shall be exempt, both as to principal and interest from all taxation now or hereafter imposed by the United States, any State, or any of the possessions of the United States, or by any local taxing authority...
168. lappuse - In the case of insurance companies (other than life insurance companies), in addition to the above (unless otherwise allowed) : (A) The net addition required by law to be made within the taxable year to reserve funds (including in the case of assessment insurance companies the actual deposit of sums with State or Territorial officers pursuant to law as additions to guarantee or reserve funds); and (B) the sums other than dividends paid within the taxable year on policy and annuity contracts.
173. 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.