Income Tax Law: Analysis and CommentHarris, Forbes & Company, 1916 - 125 lappuses |
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1.5. rezultāts no 46.
7. lappuse
... allowed .... Husband and wife Non - resident alien Head of a family 16 17 Estates and trusts Available only in computing normal tax Example of computing tax .. 19 20 Net income From what sources derived Basis of computing profits from ...
... allowed .... Husband and wife Non - resident alien Head of a family 16 17 Estates and trusts Available only in computing normal tax Example of computing tax .. 19 20 Net income From what sources derived Basis of computing profits from ...
8. lappuse
... allowed citizens and residents ... Necessary business expenses Interest on indebtedness Domestic and foreign taxes Losses in taxpayer's business Losses from casualty or theft Worthless debts Depreciation Losses outside taxpayer's ...
... allowed citizens and residents ... Necessary business expenses Interest on indebtedness Domestic and foreign taxes Losses in taxpayer's business Losses from casualty or theft Worthless debts Depreciation Losses outside taxpayer's ...
9. lappuse
... allowed domestic organizations .... 46 Expenses and rentals Losses and depreciation Interest on corporate indebtedness Taxes Special deductions allowed insurance companies 48 Life insurance in favor of corporations .... 48 Table of ...
... allowed domestic organizations .... 46 Expenses and rentals Losses and depreciation Interest on corporate indebtedness Taxes Special deductions allowed insurance companies 48 Life insurance in favor of corporations .... 48 Table of ...
10. lappuse
... allowed foreign organizations ...... 49 Deduction of tax at the source .... As applied to foreign organizations When system becomes applicable 50 " Tax free " covenants in corporate bonds ..... 51 Foreign organizations may receive ...
... allowed foreign organizations ...... 49 Deduction of tax at the source .... As applied to foreign organizations When system becomes applicable 50 " Tax free " covenants in corporate bonds ..... 51 Foreign organizations may receive ...
11. lappuse
... allowed 73 Citizens and residents Non - resident aliens Specific or personal exemption allowed ........ 77 Annual return of income Assessment and collection of tax . General administrative provisions 78 82 82 On Corporations ...
... allowed 73 Citizens and residents Non - resident aliens Specific or personal exemption allowed ........ 77 Annual return of income Assessment and collection of tax . General administrative provisions 78 82 82 On Corporations ...
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accrued additional tax administration Annual return apply ascer authorized benefit business or trade calendar capital stock cent centum per annum Collector of Internal collector or deputy Commissioner of Internal company or association computing contemplation of death decedent decedent's death deductions allowed dends deputy collector distributed district Estate Tax exceeding executor expenses fiduciaries filed fiscal Forbes & Co foreign organizations gross estate hundred and thirteen income derived income exceeds income received Income Tax Law indebtedness individual insurance company interest paid Internal Revenue joint-stock company levied March municipal bonds nineteen hundred non-resident aliens normal tax partnerships penalty personal exemption Philippine Islands porations Porto Rico premium prescribed previous Law profits Rates of Tax reasonable allowance resident return of income return or list revised Statute specific exemption subject to tax tax free covenant tax hereunder tax imposed tax paid thereof tion total net income Treasury Department United withheld
Populāri fragmenti
105. lappuse - ... 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; 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...
115. lappuse - Any transfer of a material part of his property in the nature of a final disposition or distribution thereof, made by the decedent within two years prior to his death without such a consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation of death within the meaning of this title...
77. lappuse - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate; (3) Any amount expended in restoring property or in making good the exhaustion thereof for which an allowance is or has been made...
70. 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...
91. lappuse - Corporations organized for the exclusive purpose of holding title to property, collecting income therefrom, and turning over the entire amount thereof, less expenses, to an organization which itself is exempt from the tax imposed by this title...
70. lappuse - TAX. (a) Application of tax. The taxes imposed by this title upon individuals shall apply to the income of estates or of any kind of property held in trust, including (1) Income accumulated in trust for the benefit of unborn or unascertained persons or persons with contingent interests, and income accumulated or held for future distribution under the terms of the will or trust...
105. lappuse - It shall be unlawful for any collector, deputy collector, agent, clerk, or other officer or employee of the United States to divulge or to make known in any manner whatever not provided by law to any person the operations, style of work, or apparatus of any manufacturer or producer visited by him in the discharge of his official duties, or the amount or source of income, profits, losses, expenditures, or any particular thereof,.
109. lappuse - The amount so added to any tax shall be collected at the same time and in the same manner and as part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax.
114. lappuse - That the value of the gross estate of the decedent shall be determined by including the value at the time of his death...
87. lappuse - January first, nineteen hundred and seven, domestic alcohol of such degree of proof as may be prescribed by the Commissioner of Internal Revenue, and approved by the Secretary of the Treasury...