United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...National City Company, 1919 - 95 lappuses |
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20 per centum accrued alcohol by volume amended amount paid approval assessed bonded warehouse calendar cents centum cigars collected Commissioner of Internal computed containing contract dealer decedent deductions deemed distilled spirits distillery district District of Columbia dividends entitled An Act estate or trust ethyl alcohol excess exempt fermented fiduciary filing fiscal gallon gross estate gross income hereby imposed by Section income exceeds interest Internal Revenue internal-revenue invested capital issued leaf tobacco lease levied lieu liquor manner manufacturer ment net income exceeds nonresident alien officer packages par value partnership payable payment penalty personal service corporation producer profits provided in Section purposes rates received rectified spirits refunded regulations prescribed Revenue Act Revised Statutes Secretary Section 216 sold special tax stamps subdivision tax equivalent tax imposed tax paid taxable taxpayer tion tobacco trade or business United war-profits wine spirits
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15. 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...
13. 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...
15. lappuse - Including those assessed against local benefits of a kind tending to Increase the value of the property assessed...
14. lappuse - Interest upon (a) the obligations of a State, Territory, or any political subdivision thereof, or the District of Columbia...
14. lappuse - ... function and accruing to any State, Territory, or the District of Columbia, or any political subdivision of a State or Territory, or income accruing to the Government of any possession of the United States, or any political subdivision thereof.
56. lappuse - Every person liable to any tax imposed by this Act, or for the collection thereof, shall keep such records, render under oath such statements, make such returns, and comply with such rules and regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe.
8. lappuse - fiscal year" means an accounting period of twelve months ending on the last day of any month other than December. The term "taxable year...
11. lappuse - That in lieu of the tax imposed by section 210 of the Revenue Act of 1918, there shall be levied, collected, and paid for each taxable year upon the net income of every individual...
45. lappuse - Columbia, for exclusively public purposes, or to or for the use of any domestic corporation organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, including the encouragement of art and the prevention of cruelty to children or animals...
46. lappuse - If any part of the gross estate consists of proceeds of policies of insurance upon the life of the decedent receivable by a beneficiary other than the executor, the executor shall be entitled to recover from such beneficiary such portion of the total tax paid as the proceeds, in excess of ! $40,000, of such policies bear to the net estate.