Income Tax Law: Analysis and CommentHarris, Forbes & Company, 1916 - 125 lappuses |
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1.–5. rezultāts no 19.
10. lappuse
... of death American bonds - when taxable American stock - taxable Net estate of resident decedent Exemption of $ 50,000 Charges authorized to be deducted 61 61 62 Net estate of non - resident decedent .... Table of Contents ( continued )
... of death American bonds - when taxable American stock - taxable Net estate of resident decedent Exemption of $ 50,000 Charges authorized to be deducted 61 61 62 Net estate of non - resident decedent .... Table of Contents ( continued )
26. lappuse
... charged off within the year ; ( f ) A reasonable allowance for depreciation of property employed in business ; oil and gas wells and mines are especially considered but the Statute provides in that connection that no further allowance ...
... charged off within the year ; ( f ) A reasonable allowance for depreciation of property employed in business ; oil and gas wells and mines are especially considered but the Statute provides in that connection that no further allowance ...
28. lappuse
... charged off within the tax year . Premiums paid on life insurance by the insured do not constitute allowable deductions for in- dividuals . Depreciation relates only to physical prop- erty subject to wear and tear and obsolescence . An ...
... charged off within the tax year . Premiums paid on life insurance by the insured do not constitute allowable deductions for in- dividuals . Depreciation relates only to physical prop- erty subject to wear and tear and obsolescence . An ...
36. lappuse
... charged with many responsibilities , such as the reporting of profits from sales of personal property within their charge . The Act lays special stress upon deducting the normal tax at the source on coupons , checks , or bills of ...
... charged with many responsibilities , such as the reporting of profits from sales of personal property within their charge . The Act lays special stress upon deducting the normal tax at the source on coupons , checks , or bills of ...
46. lappuse
... charged off and not compensated for by insurance or otherwise , including a reasonable allowance for the exhaustion , wear and tear of property arising out of its use in the business or trade ; oil and gas wells and mines are especially ...
... charged off and not compensated for by insurance or otherwise , including a reasonable allowance for the exhaustion , wear and tear of property arising out of its use in the business or trade ; oil and gas wells and mines are especially ...
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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...