The Income Tax in Great Britain and the United StatesP. S. King, 1927 - 320 lappuses A comparative study of the income tax system, history and further developments of income tax legislation in the United Kingdom and the United States. |
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1.–5. rezultāts no 36.
9. lappuse
... carried through the legislatures of each country . A comparison of the two schemes of income tax also involves some consideration of the history , form and arrangement of the statutes in which the laws are embodied . Great Britain . In ...
... carried through the legislatures of each country . A comparison of the two schemes of income tax also involves some consideration of the history , form and arrangement of the statutes in which the laws are embodied . Great Britain . In ...
23. lappuse
... carried out only by means of compromises which involve in practice a considerable modification of the functions of the various authorities and officers as laid down in the law . " The Inspectors , who are permanent , paid officials ...
... carried out only by means of compromises which involve in practice a considerable modification of the functions of the various authorities and officers as laid down in the law . " The Inspectors , who are permanent , paid officials ...
24. lappuse
... carried on in the United States or elsewhere , or from any source whatever . " Incomes below $ 600 were exempt . The rate on incomes below $ 10,000 was 3 % , and incomes above that figure were taxed at 5 % . In the case of citizens ...
... carried on in the United States or elsewhere , or from any source whatever . " Incomes below $ 600 were exempt . The rate on incomes below $ 10,000 was 3 % , and incomes above that figure were taxed at 5 % . In the case of citizens ...
25. lappuse
... carried on in the United States by non- resident aliens . In 1867 the principle of progression was abandoned and all income over $ 1,000 was taxed at the rate of 5 % . In 1870 the tax was continued at a rate of 2 % on all incomes over ...
... carried on in the United States by non- resident aliens . In 1867 the principle of progression was abandoned and all income over $ 1,000 was taxed at the rate of 5 % . In 1870 the tax was continued at a rate of 2 % on all incomes over ...
27. lappuse
... carried on for gain or profit , or gains or profits and income derived from any source whatever . " The same section provides for the exclusion from " gross income ( that is , exemption from tax ) of various items.3 " " The tax is ...
... carried on for gain or profit , or gains or profits and income derived from any source whatever . " The same section provides for the exclusion from " gross income ( that is , exemption from tax ) of various items.3 " " The tax is ...
Bieži izmantoti vārdi un frāzes
1920 Royal Commission administration Amendment annual value appeal applied arising assessment average system basis Britain British income tax British law capital gains Chapter citizens claim Cloth collection at source Collectors Commissioners computed Court D.Sc deduction Demy 8vo depletion allowances depreciation distributed dividends earned income Econ excess exchange exemption Finance Act gain or loss Government gross income imposed income from sources Income Tax Act income tax law individuals Inland Revenue Inspectors insurance companies interest Internal Revenue investment Josiah Stamp liability market value ment net income non-resident aliens normal tax officers P. S. King payment person practice premiums rate of tax received relief resident Revenue Act rule Schedule Section 213 shareholders SIDNEY WEBB Sixteenth Amendment statute stock or securities super-tax surtax taxable income taxation taxpayer theory tion total income United Kingdom United States income United States law University of London wasting assets
Populāri fragmenti
131. lappuse - No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other property held primarily for sale, nor stocks, bonds, notes, choses in action, certificates of trust or beneficial interest, or other securities or evidences of indebtedness or interest) is exchanged solely for property of a like kind to be held either for productive use in trade or business or for investment.
132. lappuse - If property (as a result of its destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation, or the threat or imminence thereof...
302. lappuse - If an exchange would be within the provisions of paragraph (3) of sub-division (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition of gain, but also of other property or money...
299. lappuse - If a corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution and cancellation or redemption in whole or in part essentially equivalent to the distribution of a taxable dividend...
61. lappuse - Gains, profits, and income from — (1) transportation or other services rendered partly within and partly without the United States, or (2) from the sale of personal property produced (in whole or in part) by the taxpayer within and sold without the United States...
177. lappuse - In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation of improvements, according to the peculiar conditions in each case...
299. lappuse - Stat. 227), out of its earnings or profits which were taxable in accordance with the provisions of section 218 of the Revenue Act of 1918 or...
129. lappuse - If the property was acquired after December 31, 1920, by a transfer in trust (other than by a transfer in trust by a gift, bequest, or devise) the basis shall be the same as it would be in the hands of the grantor, increased in the amount of gain or decreased in the amount of loss recognized to the grantor upon such transfer under the law applicable to the year in which the transfer was made.
307. lappuse - Act of 1924, there shall be included the period for which he held the stock or securities in the distributing corporation prior to the receipt of the stock or securities upon such distribution.
129. lappuse - February 28, 1913. shall be the cost of such property; except that — "(6) Tax-free exchanges generally. — If the property was acquired upon an exchange described In section 112 (b) to (e), Inclusive, the basis shall be the same as In the case of the property exchanged, decreased In the amount of any money received by the taxpayer...