Federal Income Tax Problems --1922Dodd, Mead, 1922 - 541 lappuses |
No grāmatas satura
1.–5. rezultāts no 74.
i. lappuse
... Regulations 45 Revised are the regulations relating to the income tax and war - profits and ex- cess - profits tax under the Revenue Act of 1918. Regulations 62 relate to similar taxes under the Revenue Act of 1921 . The following ...
... Regulations 45 Revised are the regulations relating to the income tax and war - profits and ex- cess - profits tax under the Revenue Act of 1918. Regulations 62 relate to similar taxes under the Revenue Act of 1921 . The following ...
xi. lappuse
... law ( and it applies both to corporations and to individuals ) with respect to the deductibility of bad debts . Debts ... Regulations 62 , more re- cently issued , a taxpayer is permitted , if choosing to take his deduction on the basis ...
... law ( and it applies both to corporations and to individuals ) with respect to the deductibility of bad debts . Debts ... Regulations 62 , more re- cently issued , a taxpayer is permitted , if choosing to take his deduction on the basis ...
5. lappuse
... Regulations 62 : " Dividends paid in securities or other property ( other than its own stock ) in which the earnings of a cor- poration have been invested , are income to the recipients to the amount of the market value of such property ...
... Regulations 62 : " Dividends paid in securities or other property ( other than its own stock ) in which the earnings of a cor- poration have been invested , are income to the recipients to the amount of the market value of such property ...
20. lappuse
... Regulations 62 : " ... Proper adjustment must be made . . . . for any depreciation or depletion sustained . . . . . ” PROBLEM 19 Illustrating Method of Determining Gain Derived From Sale 20 FEDERAL INCOME TAX PROBLEMS - 1922.
... Regulations 62 : " ... Proper adjustment must be made . . . . for any depreciation or depletion sustained . . . . . ” PROBLEM 19 Illustrating Method of Determining Gain Derived From Sale 20 FEDERAL INCOME TAX PROBLEMS - 1922.
26. lappuse
... Regulations 62 : " ... Where the cost is equal to or greater than the fair market value as at March 1 , 1913 , and the selling price exceeds the cost , the gain to be included in gross income is the excess of the selling price over the ...
... Regulations 62 : " ... Where the cost is equal to or greater than the fair market value as at March 1 , 1913 , and the selling price exceeds the cost , the gain to be included in gross income is the excess of the selling price over the ...
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Citi izdevumi - Skatīt visu
Federal Income Tax Problems --1922 E. E. (Emerson Emanuel) Rossmoore Priekšskatījums nav pieejams - 2012 |
Bieži izmantoti vārdi un frāzes
99 PROBLEM acquired allowed as deductions ANSWER assessed bonds Bureau calendar year 1921 capital stock cash centum collector Commissioner computing net income cost December 31 deduction from gross depreciation determined dividends domestic corporation ending in 1921 entire period excess excess-profits tax expenses FACTS fair market value February 28 filed fiscal year ending foreign corporation gross income Illustrated in Problem imposed by section included income exceeds income from sources installment insurance company intangible property interest Internal Revenue inventory invested capital January Liberty Bond loss March nonresident alien normal tax par value partnership payment personal exemption poration portion profits taxes purchased QUESTION Quoted under Problem received REFERENCE Regulations 62 Revenue Act section 230 stockholders subdivision surplus surtax tax due tax imposed taxable net income taxes paid taxpayer thereof tion Total tax trade or business United war-profits and excess-profits
Populāri fragmenti
432. lappuse - gross income" 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, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived...
325. lappuse - An Act to reduce tariff duties and to provide revenue for the Government, and for other purposes...
475. lappuse - ... (b) Interest. — 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.
447. lappuse - That the tax imposed by sections 210 and 211 m shall apply to the income of estates or of any kind of property held in trust...
452. lappuse - If any tax required under this section to be deducted and withheld Is paid by the recipient of the Income, It shall not be re-collected from the withholding agent; nor In cases In which the tax Is so paid shall any penalty be Imposed upon or collected from the recipient of the Income or the withholding agent for failure to return or pay the same, unless such failure was fraudulent and for the purpose of evading payment.
449. lappuse - A trust created by an employer as a part of a stock bonus, pension, or profit-sharing plan for the exclusive benefit of some or all of his employees, to which contributions are made by such employer, or employees, or both, for the purpose of distributing to such employees the earnings and principal of the fund accumulated by the trust in accordance with such plan...
509. lappuse - No suit or proceeding shall be maintained in any court for the recovery of any internal- revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected...
477. lappuse - To the result so obtained add unearned premiums on outstanding business at the end of the preceding taxable year and deduct unearned premiums on outstanding business at the end of the taxable year; (6) LOSSES INCURRED. — "Losses incurred" means losses incurred during the taxable year...
294. lappuse - States) ; (3) estate, inheritance, legacy, succession and gift taxes; and (4) taxes assessed against local benefits of a kind tending to increase the value of the property assessed...
434. lappuse - Whenever any State, Territory, or the District of Columbia, or any political subdivision of a State or Territory, prior to September 8, 1916, entered in good faith into a contract with any person, the object and purpose of which is to acquire, construct, operate, or maintain a public utility...