Comparison of the Revenue Acts of 1918 and 1921: With Index ...U.S. Government Printing Office, 1923 - 238 lappuses |
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1.–5. rezultāts no 62.
6. lappuse
... less than such basis but not less than such fair market price or value , no gain shall be included in and no loss deducted from the gross income . ( c ) For the purposes of this title , on an exchange of property , real , personal or ...
... less than such basis but not less than such fair market price or value , no gain shall be included in and no loss deducted from the gross income . ( c ) For the purposes of this title , on an exchange of property , real , personal or ...
12. lappuse
... less than 12 per centum of the total net income . The total tax thus determined shall be computed , collected and paid in the same manner , at the same time and subject to the same pro- visions of law , including penalties , as other ...
... less than 12 per centum of the total net income . The total tax thus determined shall be computed , collected and paid in the same manner , at the same time and subject to the same pro- visions of law , including penalties , as other ...
19. lappuse
... less the deductions allowed by section 214 . ( b ) 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 ...
... less the deductions allowed by section 214 . ( b ) 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 ...
24. lappuse
... less , in order to clearly reflect the income , the loss should , in the opinion of the Com- missioner , be accounted for as of a dif- ferent period . In case of losses arising from destruction of or damage to property , where the ...
... less , in order to clearly reflect the income , the loss should , in the opinion of the Com- missioner , be accounted for as of a dif- ferent period . In case of losses arising from destruction of or damage to property , where the ...
25. lappuse
... less than the depletion allowance based on cost or fair market value as of March 1 , 1913 ; such reasonable allowance in all the above cases to be made under rules and regula- tions to be prescribed by the Commis- sioner , with the ...
... less than the depletion allowance based on cost or fair market value as of March 1 , 1913 ; such reasonable allowance in all the above cases to be made under rules and regula- tions to be prescribed by the Commis- sioner , with the ...
Bieži izmantoti vārdi un frāzes
20 per centum 50 cents accrued alcohol by volume amended amount of tax amount paid approval assessed basis benefit bonds calendar cents cigars collected computed contract dealer decedent December 31 distributed District of Columbia dividends estate or trust excess excess-profits taxes exempt fair market filing fiscal foreign corporation gross estate gross income hereby imposed by section income exceeds income tax interest Internal Revenue internal-revenue invested capital leaf tobacco levied Liberty Bond lieu manner manufacturer ment net income exceeds nonresident alien package par value paragraph partnership payable payment penalty personal service corporation place of business poration Provided further provided in section purposes refunded regulations prescribed Revenue Act Secretary section 230 sioner sold special tax stamp stock or shares subdivision tax equivalent tax imposed taxable taxpayer thereof tion trade or business United vided wines
Populāri fragmenti
19. 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...
23. lappuse - ... rentals or other payments 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.
175. lappuse - ... or to permit any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law; and it shall be unlawful for any person to print or publish in any manner whatever not provided by law any income return or any part thereof or source of income, profits, losses, or expenditures appearing in any income return...
92. lappuse - To the extent of the amount receivable by the executor as insurance under policies taken out by the decedent upon his own life; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries as insurance under policies taken out by the decedent upon his own life.
74. lappuse - ... the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any income return, or to permit any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person...
21. lappuse - The income of foreign governments received from investments in the United States in stocks, bonds, or other domestic securities, owned by such foreign governments, or from interest on deposits in banks in the United States of moneys belonging to such foreign governments, or from any other source within the United States ; 56.
73. lappuse - ... or more in any taxable year, or, in the case of such payments made by the United States, the officers or employees of the United States having information as to such payments and required to make returns in regard thereto...
61. 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...
90. lappuse - ... (a) To the extent of the interest therein of the decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the expenses of its administration and is subject to distribution as part of his estate...
35. lappuse - ... (a) There shall be allowed as a deduction (in lieu of the deduction for charitable, etc., contributions authorized by section 23 (o) ) any part of the gross income, without limitation, which pursuant to the terms of the will or deed creating the trust...