Practical Questions and Answers on the Federal Tax Laws Affecting Individual Partnerships and Corporations, January, 1923Irving Bank, 1923 - 144 lappuses |
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1.–5. rezultāts no 40.
6. lappuse
... taxpayer or his family , or any property included in the taxpayer's inventory . Partnerships , estates and trusts also have the benefit of this method of separately treating capital gains . Building and Loan Associations . Dividends or ...
... taxpayer or his family , or any property included in the taxpayer's inventory . Partnerships , estates and trusts also have the benefit of this method of separately treating capital gains . Building and Loan Associations . Dividends or ...
9. lappuse
... taxpayer allowed ? A. In computing the net income subject to normal tax , a single person or a married person not living with wife ( or hus- band ) is allowed a personal exemption of $ 1,000 ; the head of a family or a married person ...
... taxpayer allowed ? A. In computing the net income subject to normal tax , a single person or a married person not living with wife ( or hus- band ) is allowed a personal exemption of $ 1,000 ; the head of a family or a married person ...
10. lappuse
... ( see page 9 ) individual taxpayers are entitled to credit against net income in computing the amount subject to normal tax the following items : ( a ) Dividends , regardless of amount , from ΙΟ INCOME TAX PROBLEMS - INDIVIDUALS.
... ( see page 9 ) individual taxpayers are entitled to credit against net income in computing the amount subject to normal tax the following items : ( a ) Dividends , regardless of amount , from ΙΟ INCOME TAX PROBLEMS - INDIVIDUALS.
22. lappuse
... taxpayer ) the income from which is entirely exempt from tax ; bad debts ; business losses , etc. The items which may be deducted are set forth in Section 214 of the Law , which appears on page 69 of this volume . Q. On April 15 , 1922 ...
... taxpayer ) the income from which is entirely exempt from tax ; bad debts ; business losses , etc. The items which may be deducted are set forth in Section 214 of the Law , which appears on page 69 of this volume . Q. On April 15 , 1922 ...
25. lappuse
... taxpayer or his dependents . Deductions may not include investments of a permanent nature ; expenditures for the erection of buildings , grading of awns and other permanent improvement of property ; or the cost of installing machinery ...
... taxpayer or his dependents . Deductions may not include investments of a permanent nature ; expenditures for the erection of buildings , grading of awns and other permanent improvement of property ; or the cost of installing machinery ...
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50 per centum alien individual amended amount of tax approval assessed basis calendar year 1921 cents centum certificate cigars collected Commissioner contract cost dealer decedent December 31 deductions allowed determined distribution District of Columbia dividends domestic corporation entitled estate or trust excess excess-profits taxes executor fiduciary filed fiscal foreign corporation gain gross estate gross income imposed by section income exceeds income tax insurance company interest Internal Revenue internal-revenue levied Liberty Bonds lieu loss manufacturer net income exceeds non-resident nonresident alien normal tax par value paragraph partnership payable payment penalty period personal exemption personal service corporation place of business provided in section purposes refund regulations prescribed resident Revenue Act Secretary section 262 selling sold special tax stamp stock or shares surtax tax imposed tax paid taxpayer tion trade or business United War Finance Corporation war-profits and excess-profits
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67. 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...
69. lappuse - All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered; traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business...
71. lappuse - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate...
76. lappuse - States and not having an office or place of business therein) , dividends, rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or 'determinable annual or periodical gains, profits, and income...
75. 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...
135. lappuse - ... and any offense against the foregoing provision shall be a misdemeanor and be punished by a fine not exceeding $1,000 or by imprisonment not exceeding one year, or both...
62. lappuse - capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
70. lappuse - March 1, 1913; such reasonable allowance in all the above cases to be made under rules and regulations to be prescribed by the Commissioner, with the approval of the Secretary. In the case of leases the deductions allowed by this paragraph shall be equitably apportioned between the lessor and lessee...
73. lappuse - ... (B) from a foreign corporation unless less than 50 per centum of the gross income of such foreign corporation for the threeyear period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such period as the corporation has been in existence) was derived from sources within the United States...
58. lappuse - paid or incurred" and "paid or accrued" shall be construed according to the method of accounting upon the basis of which the net income is computed under section 212 or 232. The deductions and credits provided for in this title shall be taken for the taxable year in which "paid or accrued