The Federal Income Tax Law Act of September 8, 1916, as Amended: Act of October 3, 1917, with a Summary of Law and Regulations Relating to Individuals, Fiduciaries and PartnershipsGuaranty Trust Company of New York, 1918 - 140 lappuses |
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1.–5. rezultāts no 55.
14. lappuse
... payment in cash , and are sub- ject to tax as dividends to the amount of their face value . Payment of Dividends in Securities of Other Corporations Dividends paid in stock or securities of other corporations shall be accounted for as ...
... payment in cash , and are sub- ject to tax as dividends to the amount of their face value . Payment of Dividends in Securities of Other Corporations Dividends paid in stock or securities of other corporations shall be accounted for as ...
16. lappuse
... payments or bonuses made by an employer as extra compensation to his employees , may be deducted from gross income if it is clearly shown that such payments are made as com- pensation for services rendered ; and the employee receiving ...
... payments or bonuses made by an employer as extra compensation to his employees , may be deducted from gross income if it is clearly shown that such payments are made as com- pensation for services rendered ; and the employee receiving ...
17. lappuse
... payment for which no service is rendered , the amounts so paid may not be deducted by the employer . Common Stock as Bonus Common stock received as a bonus in con- sideration of the purchase of preferred stock is subject to tax only ...
... payment for which no service is rendered , the amounts so paid may not be deducted by the employer . Common Stock as Bonus Common stock received as a bonus in con- sideration of the purchase of preferred stock is subject to tax only ...
18. lappuse
... payment of interest upon bonds issued in foreign countries , and upon foreign mortgages or like obligations , and for any dividends upon stock or interest upon obligations of foreign corporations engaged in business in foreign countries ...
... payment of interest upon bonds issued in foreign countries , and upon foreign mortgages or like obligations , and for any dividends upon stock or interest upon obligations of foreign corporations engaged in business in foreign countries ...
20. lappuse
... payments contracted to be made , the selling corporation may deduct from its gross income as a loss , such proportion of the defaulted payments as was previously returned as gross income . In the case of a contract to sell real estate ...
... payments contracted to be made , the selling corporation may deduct from its gross income as a loss , such proportion of the defaulted payments as was previously returned as gross income . In the case of a contract to sell real estate ...
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The Federal Income Tax Law Act of September 8, 1916, as Amended: Act of ... United States,Guaranty Trust Company of New York Priekšskatījums nav pieejams - 2016 |
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Act of October Act of September allowable deductions amount of tax annual ascertained assessed beneficiary business or trade capital stock centum per annum certificates citizen or resident claimed collected collector or deputy Commissioner of Internal company or association compensation computing dends depreciation deputy collector distraint district dividends duction excess profits taxes expenses fair market price farm fiduciary file return fiscal foreign corporations gross income hundred and seventeen hundred and sixteen hundred and thirteen income derived income exceeds income received income return income tax law indebtedness insurance company Internal Revenue joint-stock company liable ments net income exceeds nineteen hundred non-resident alien individuals normal tax obligations partnership payable payment Philippine Islands place of business political subdivision Porto Rico premium prescribed price or value purpose reasonable allowance return of income return on Form Secretary tax imposed Taxes paid thereof tion total net income Treasury United
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116. lappuse - ... in any manner whatever not provided by law any income return, or any part thereof or source of income, profits, losses, or expenditures appearing in any income return; and any offense against the foregoing provision shall be a misdemeanor and be punished by a fine not exceeding $1,000 or by imprisonment not exceeding one year, or both...
123. lappuse - An Act to provide revenue, equalize duties, and encourage the industries of the United States, and for other purposes," the Act of October 3, 1913, entitled "An Act to reduce tariff duties and to provide revenue for the Government, and for other purposes...
83. lappuse - Income received by estates of deceased persons during the period of administration or settlement of the estate; and (4) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries or accumulated.
85. lappuse - The fact. that any corporation is a mere holding company, or that the gains and profits are permitted to accumulate beyond the reasonable needs of the business, shall be prima facie evidence of a purpose to escape the surtax...
93. lappuse - ... return and that the same is, to the best of his knowledge and belief, true and correct, and be subject to all the provisions of this title which apply to individuals...
104. lappuse - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate; (3) Any amount expended in restoring property or in making good the exhaustion thereof for which an allowance is or has been made...
102. lappuse - Income derived from any public utility or the exercise of any essential governmental function and accruing to any State, Territory, or the District of Columbia, or any political subdivision of a State or Territory, or income accruing to the Government of any possession of the United States, or any political subdivision thereof.
98. lappuse - Khali be assessed by personal return under rules and regulations to be prescribed by the Commissioner of Internal Revenue and approved by the Secretary of the Treasury.
120. lappuse - Every collector to whom any .payment of any income tax is made shall upon request give to the person making such payment a full written or printed receipt, stating the amount paid and the particular account for which such payment was made...
126. lappuse - ... shall be deemed to have been made from, the most recently accumulated undivided profits or surplus, and shall constitute a part of the annual income of the distributee for the year in which received, and ahull be taxed to the distributee at the rates prescribed by law for the years in which such profits or surplus were accumulated by the corporation...