Income Tax Law: Analysis and CommentHarris, Forbes & Company, 1916 - 125 lappuses |
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1.–5. rezultāts no 16.
23. lappuse
... appears to be likewise taxable , including in- come accumulated in trust for the benefit of unborn or unascertained persons , or persons with contingent interests ; also income held for future distribution under the terms of a will or ...
... appears to be likewise taxable , including in- come accumulated in trust for the benefit of unborn or unascertained persons , or persons with contingent interests ; also income held for future distribution under the terms of a will or ...
30. lappuse
... appear certain that all of the old ambiguities have been removed . The last expression of the Treasury Department under ... appears disconcerting to have the Statute au- thorize specifically the deduction of such taxes as are levied and ...
... appear certain that all of the old ambiguities have been removed . The last expression of the Treasury Department under ... appears disconcerting to have the Statute au- thorize specifically the deduction of such taxes as are levied and ...
31. lappuse
... appears logical that in accordance with the present view of the Department , deduction at the source will not be applied to income paid to partnerships . The method of assessment and payment of the tax , as well as the making of returns ...
... appears logical that in accordance with the present view of the Department , deduction at the source will not be applied to income paid to partnerships . The method of assessment and payment of the tax , as well as the making of returns ...
33. lappuse
... appears to be generally agreed that the essence of the average " tax free " covenant is that the corpo- ration assumes no liability beyond the pay- ment of such tax as is deducted at the source ; and in this view , the corporations ...
... appears to be generally agreed that the essence of the average " tax free " covenant is that the corpo- ration assumes no liability beyond the pay- ment of such tax as is deducted at the source ; and in this view , the corporations ...
34. lappuse
... appears that the interest on a very large proportion of such American corporate bonds and similar ob- ligations may be exempt from our income tax in the hands of practically all non - resident aliens , corporate and individual ...
... appears that the interest on a very large proportion of such American corporate bonds and similar ob- ligations may be exempt from our income tax in the hands of practically all non - resident aliens , corporate and individual ...
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Bieži izmantoti vārdi un frāzes
accrued additional tax administration annual return apply ascer assessment 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 exceeds Estate Tax exceeding executor expenses fair market Federal 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 land banks levied municipal bonds mutual nineteen hundred non-resident aliens normal tax partnerships payment penalty Philippine Islands porations Porto Rico premium prescribed previous Law reasonable allowance return of income return or list 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...