Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp Taxes, Capital Stock Tax, Tax on Employment of Child Labor, Tax on Undistributed ProfitsCallaghan, 1919 - 1023 lappuses |
No grāmatas satura
1.–5. rezultāts no 100.
7. lappuse
... courts hold that the regulation was not au- thorized by the law.21 Regulations are admissible when per- tinent to the issues , and as the courts take judicial notice of them as public records , it is unnecessary to introduce them ...
... courts hold that the regulation was not au- thorized by the law.21 Regulations are admissible when per- tinent to the issues , and as the courts take judicial notice of them as public records , it is unnecessary to introduce them ...
32. lappuse
... court said : " In our opinion the tax is against the citizens and residents of the United States personally . They are chargeable in respect to income received by them . 2 In a case decided by the Supreme Judicial Court of Massachusetts ...
... court said : " In our opinion the tax is against the citizens and residents of the United States personally . They are chargeable in respect to income received by them . 2 In a case decided by the Supreme Judicial Court of Massachusetts ...
35. lappuse
... Court and inferior courts of the United States , in office at the time the Act was passed , but the Revenue Act of 1918 expressly taxes the compensation received as such of the President of the United States , the Judges of the Supreme ...
... Court and inferior courts of the United States , in office at the time the Act was passed , but the Revenue Act of 1918 expressly taxes the compensation received as such of the President of the United States , the Judges of the Supreme ...
67. lappuse
... Court held a non - resident alien taxable on such income if the stock certificates and bonds were kept in this country , as then they acquired a situs here for purpose of the income tax . ( This case is now No. 319 on the docket of the ...
... Court held a non - resident alien taxable on such income if the stock certificates and bonds were kept in this country , as then they acquired a situs here for purpose of the income tax . ( This case is now No. 319 on the docket of the ...
108. lappuse
... court of equity in aid of its jurisdiction and was not a receiver of all the property of the mortgagor corporation , but was a common law receiver in charge of only a part of the mortgaged property of the corporation and was a receiver ...
... court of equity in aid of its jurisdiction and was not a receiver of all the property of the mortgagor corporation , but was a common law receiver in charge of only a part of the mortgaged property of the corporation and was a receiver ...
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Bieži izmantoti vārdi un frāzes
accrued actual agent allowed amended apply assessed assets basis beneficiary bonds capital stock cash cent centum certificates Chapter citizens claim collected collector Commissioner computed contract cost court deduction depletion depreciation determined distributed domestic corporations exceed excess excess-profits taxes exempt expenses February 28 fiduciary file returns fiscal foreign corporation gross income held included income derived income tax indebtedness individual intangible property interest Internal Revenue invested capital issued Letter from Treasury liable Liberty Bond loss March ment non-resident alien normal tax obligations owner par value paragraph partnership pay the tax payment penalty period person personal-service corporation poration present law prior purchase purpose refund resident respect Revenue Act rule shares sources stamp statute stockholders subdivision surplus surtax tax imposed taxable taxpayer thereof tion trade or business transaction transfer Treasury Department dated United War Finance Corporation withholding
Populāri fragmenti
887. lappuse - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
955. lappuse - If any clause, sentence, paragraph, or part of this Act shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder of this Act, but shall be confined in its operation to the clause, sentence, paragraph, or part thereof directly involved in the controversy in which such judgment shall have been rendered.
270. 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...
934. lappuse - July, 1898, there shall be levied, collected and paid, for and in respect of the several bonds, debentures or certificates of stock and of indebtedness, and other documents...
947. lappuse - ... (2) In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.
216. lappuse - All corporations, whether they expire by their own limitation, or are otherwise dissolved, shall nevertheless be continued for the term of three years from such expiration or dissolution bodies corporate for the purpose of prosecuting and defending suits by or against them, and of enabling them gradually to settle and close their...
951. lappuse - Commissioner shall add to the tax 25 per centum of its amount, except that when a return is filed after such time and it is shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such addition shall be made to the tax.
900. lappuse - Commissioner may require, conditioned upon the payment by the taxpayer of any amount of tax found due upon any such redetermination ; and the bond herein prescribed shall contain such further conditions as the Commissioner may require.
904. lappuse - Farmers', Fruit Growers', or like associations, organized and operated as sales agents for the purpose of marketing the products of members and turning back to them the proceeds of sales, less the necessary selling expenses, on the basis of the quantity of produce furnished by them; 140.
890. lappuse - Act of 1918. required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity...