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 Losses Not Incurred in Trade . In transactions en- 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 Losses Not Incurred in Trade . In transactions en- 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 returns 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 McCoach 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
Populāri fragmenti
553. lappuse - Income received by estates of deceased persons during the period of administration or settlement of the estate...
196. lappuse - Fraternal beneficiary societies, orders, or associations, (a) operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system...
568. lappuse - First. All the ordinary and necessary expenses paid within the year in the maintenance and operation of its business and properties, including rentals or other payments required to be made as a condition to the continued use or possession of property to which the corporation has not taken or is not taking title, or in which it has no equity.
580. lappuse - The amount so added to any tax shall be collected at the same time and in the same manner and as...
226. lappuse - The amount received by the insured as a return of premium or premiums paid by him under life insurance, endowment, or annuity contracts, either during the term or at the maturity of the term mentioned in the contract or upon surrender of the contract...
132. lappuse - If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount shall be a lien in favor of the United States from the time when the...
301. 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...
556. lappuse - ... a reasonable allowance for actual reduction in flow and production to be ascertained not by the flush flow, but by the settled production or regular flow; (6) in the case of mines a reasonable allowance for depletion thereof not to exceed the market value in the mine of the product thereof which has been mined and sold during the year for which the return and computation are made...
24. lappuse - In a strict and legal seN.se that is properly the domicil of a person where he has his true, fixed, permanent home and principal establishment, and to which, whenever he is absent, he has the intention of returning (animus rercrtcndi) .u [Italics supplied.] Mr.
126. lappuse - ... every corporation, joint-stock company or association, and every insurance company, organized in the United States, no matter how created or organized, not including partnerships...