Lapas attēli
PDF
ePub
[blocks in formation]

for taxes, 113.

LIFE INSURANCE,

See INSURANCE.

policies of, not income, 15, 34.

provisions as to, 117 et seq., 133 et seq.

LIVE STOCK,

return of, 34.

LOAN ASSOCIATIONS,

provisions as to, 119.

LOSSES,

when deductible, 35, 49-51.

in case of corporations, 116.

M

MEDICAL EXPENSES,

not deductible, 42.

MINERALS,

depreciation in, 164 et seq.

MINES,

provisions as to, 24, 25, 33.

deductions in case of, 36, 116, 117.

MINOR,

earnings of, when income, 20.

services of, when deductible, 41.

return of, 86.

MORTGAGES,

under old law, 29.

deduction of normal tax on, 86.

MORTGAGOR,

duties of, as to collection at source, 83.
MUNICIPAL CORPORATIONS,

revenues of, as income, 20.

MUTUAL FIRE INSURANCE COMPANIES,
provisions as to, 117 et seq., 133 et seq.

MUTUAL MARINE INSURANCE COMPANIES,
provisions as to, 117, 118, 133 et seq.

N

NET INCOME,

what included in, 14, 15.

deductions, in case of, 35 et seq, 57.

computation of tax on, 58.

of corporation, tax on, 101.

of domestic and foreign corporations, 116 et seq.
meaning of, 127.

computation of, 129 et seq.

NORMAL TAX,

provisions as to, 5, 6.

comments on, 9-12.

computing net income as to, 35 et seq.

collection of, at source, 61 et seq., 83 et seq.

when no returns as to, 63.

upon corporations, 101 et seq.

NOTICE,

claiming exemptions, 84.

in case of corporations, 129.

OBLIGATIONS,

deduction of normal tax on, 86,

OFFICERS,

of State, when salary excluded, 38.
duties of, as to collection at source, 83.

OILS,

depreciation in, 164 et seq.

ORES,

depreciation in, 164 et seq.

P

PARTNERSHIP,

See COPARTNERSHIPS.

PATENT,

income from, 23.

PAYMENT AT THE SOURCE,

deductions in case of, 37.

method of, 61 et seq.

of normal tax, 83 et seq.

rules and regulations as to, 207–253.

PENALTIES,

under old law, 45.

for false statements, 85, 191.

not obtaining license, 89.

not making or for fraudulent return, 97-100, 138, 139,

174, 183, 184, 191.

imposed on revenue officers, 184 et seq.

prosecution of, 204.

PENSIONS,

return of, 33.

PERSONS,

duties of, as to collection at source, 61, 83 et seq.

deductions in case of, 57, 84, 205, 206.

PETROLEUM,

depreciation in, 164 et seq.

PHILIPPINE ISLANDS,

exemptions as to, 104.

PHILIPPINE ISLANDS - Continued.
included in state, 183.

extension of law to, 200.

PHYSICIANS,

See DOCTORS.

PORTO RICO,

exemptions as to, 104, 149.
included in State, 183.

extension of law to, 200.

PRESIDENT,

salary of, 38.

inspection of returns by, 173.

PRINCIPAL BUSINESS,

in case of returns, 59, 60, 148.

PRODUCE,

returns as to, 34, 35.

PRODUCTION,

of books, 79.

PROFESSION,

compensation from, net income, 15.

PROMISSORY NOTES,

provisions as to, 28, 29, 32.

PROTEST,

in payment of taxes, 75 et seq.

PUBLICITY,

provisions as to, 164, 173, 184 et seq.

PUBLIC UTILITY,

when exempt, 103, 104.

R

REAL ESTATE,

dealings in, 15, 22-26, 50.

RECEIPT,

of collector, 198.

RECEIVERS,

deductions of, 58.

returns of, 60.

duties of, as to collection at source, 83.

REFUND,

of tax, 178.

REGULATIONS,

See RULES AND REGULATIONS.

REMEDIES,

provisions as to, 72–80.

in case of corporations, 110 et seq.

RENT,

when net income, 15, 31, 32.
deduction for, 40, 43, 44.

REPAIRS,

provisions as to, 36, 48, 53-56.

RESIDENCE,

provisions as to, 13, 14.

RETURNS,

provisions as to, 8, 58-72, 186.
under old acts, 13, 14, 21–34.

when no deduction in, 37.

when not to be made, 63.

under old acts, 68.

in case of corporations, 129 et seq.
instructions as to, 142 et seq.
inspection of, 173.

by collector, 190.

REVENUE LAWS,

how construed, 1,

RULES AND REGULATIONS, .
as to returns, 8, 90, 173, 186 et seq.
as to collection at source, 207-253.

« iepriekšējāTurpināt »