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. |
No grāmatas satura
1.–5. rezultāts no 44.
61. lappuse
... difficulties in the taxation of non - resident aliens and foreign corporations arise in connection with income from sources partly within and partly without the United States . In general , it may be said that in dealing with such ...
... difficulties in the taxation of non - resident aliens and foreign corporations arise in connection with income from sources partly within and partly without the United States . In general , it may be said that in dealing with such ...
62. lappuse
... difficulty is to make a fair apportionment of the part of the income attributable to manufacture and of that attributable to sale . The two methods of apportionment in use are described in the footnote below.1 The proper allocation to ...
... difficulty is to make a fair apportionment of the part of the income attributable to manufacture and of that attributable to sale . The two methods of apportionment in use are described in the footnote below.1 The proper allocation to ...
74. lappuse
... difficulty about the faculty theory is that it does no more than provide a measure for taxation once it has been settled that some tax should be imposed . If it be assumed that taxes should be imposed on the total income of an ...
... difficulty about the faculty theory is that it does no more than provide a measure for taxation once it has been settled that some tax should be imposed . If it be assumed that taxes should be imposed on the total income of an ...
80. lappuse
... difficulty is to arrive at principles which would indicate the correct rate of the origin tax as compared with the tax on residents . Sir Josiah admits that the successful working of such a scheme would involve its adoption by all the ...
... difficulty is to arrive at principles which would indicate the correct rate of the origin tax as compared with the tax on residents . Sir Josiah admits that the successful working of such a scheme would involve its adoption by all the ...
84. lappuse
... difficulties . Where a foreign country imposes an income tax on an average of years , or has a different conception of income , complications arise and troublesome adjustments must be made . The United States has every incentive to ...
... difficulties . Where a foreign country imposes an income tax on an average of years , or has a different conception of income , complications arise and troublesome adjustments must be made . The United States has every incentive to ...
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...