Income Tax Law: Analysis and CommentHarris, Forbes & Company, 1916 - 125 lappuses |
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1.–5. rezultāts no 17.
20. lappuse
... fair mar- ket price or value of such property as of that date shall be the basis for determining the amount of the gain . It seems of practical value to note herein in respect to " accrued interest " on bonds , that according to ...
... fair mar- ket price or value of such property as of that date shall be the basis for determining the amount of the gain . It seems of practical value to note herein in respect to " accrued interest " on bonds , that according to ...
26. lappuse
... fair market value as of that date ; the cost of new buildings , perma- nent improvements , etc. , shall not be de- ducted , and no deduction shall be made for the expense of restoring property on which an allowance is or has been made ...
... fair market value as of that date ; the cost of new buildings , perma- nent improvements , etc. , shall not be de- ducted , and no deduction shall be made for the expense of restoring property on which an allowance is or has been made ...
27. lappuse
... fair market value of such property as of that date . " Losses in trade " have been the subject of much controversy under the previous Law . The interpretation of that Statute by the Treasury Department has been that losses in- curred in ...
... fair market value of such property as of that date . " Losses in trade " have been the subject of much controversy under the previous Law . The interpretation of that Statute by the Treasury Department has been that losses in- curred in ...
46. lappuse
... fair market value of such property as of that date . Losses re- sulting from similar transactions shall be calcu- lated on the same basis . A domestic organization shall be allowed the following general deductions in the computa- tion ...
... fair market value of such property as of that date . Losses re- sulting from similar transactions shall be calcu- lated on the same basis . A domestic organization shall be allowed the following general deductions in the computa- tion ...
59. lappuse
... fair consideration in money or money's worth " ) , the gross estate shall include any in- terest therein of which the decedent has made a transfer at any time , or with respect to which he has created a trust , either in contemplation ...
... fair consideration in money or money's worth " ) , the gross estate shall include any in- terest therein of which the decedent has made a transfer at any time , or with respect to which he has created a trust , either in contemplation ...
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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...