Federal Income Taxes, 1927A. W. Shaw, 1927 - 592 lappuses |
No grāmatas satura
1.5. rezultāts no 67.
10. lappuse
... regarded by Congress as not subject to the tax imposed on ordi- nary business enterprises . They were enterprises whose invested capital is a minor factor in the production of income . See Chapter XXVII . 2 See Chapters XXI - XXIV for ...
... regarded by Congress as not subject to the tax imposed on ordi- nary business enterprises . They were enterprises whose invested capital is a minor factor in the production of income . See Chapter XXVII . 2 See Chapters XXI - XXIV for ...
31. lappuse
... regarded as a personal expense ( see page 25 ) , and a tax would therefore be paid on $ 75,000 . EARNED INCOME Recognition was given for the first time in the 1924 and 1926 acts to " earned income " -that is , income from wages ...
... regarded as a personal expense ( see page 25 ) , and a tax would therefore be paid on $ 75,000 . EARNED INCOME Recognition was given for the first time in the 1924 and 1926 acts to " earned income " -that is , income from wages ...
52. lappuse
... regarded as an expense of the year incurred ; an amount paid by a lessee to get rid of a sublessee is an expense of the period of the can- celed sublease ( 4 B. T. A. 341 ) . Payments made in acquiring or maintaining title to prop- erty ...
... regarded as an expense of the year incurred ; an amount paid by a lessee to get rid of a sublessee is an expense of the period of the can- celed sublease ( 4 B. T. A. 341 ) . Payments made in acquiring or maintaining title to prop- erty ...
55. lappuse
... regarded as the payment of interest to him ; but con- structive receipt for the balance of interest owing was held not to have occurred because the corporation had suffered large losses ( A. R. R. 6239 ) . FEDERAL INCOME TAXES 1927 PART ...
... regarded as the payment of interest to him ; but con- structive receipt for the balance of interest owing was held not to have occurred because the corporation had suffered large losses ( A. R. R. 6239 ) . FEDERAL INCOME TAXES 1927 PART ...
65. lappuse
... regarded as taking the place of the old . But it must not be thought that the taxpayer thereby escapes all possible tax ; if he sells his new property for cash , the amount received , less the cost of the property previously given in ...
... regarded as taking the place of the old . But it must not be thought that the taxpayer thereby escapes all possible tax ; if he sells his new property for cash , the amount received , less the cost of the property previously given in ...
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Bieži izmantoti vārdi un frāzes
accrued acquired additional allowed amortization amount applied appraisal assessment assets bad debts basis beneficiary Board of Tax capital stock cash centum claim collector Commissioner compensation computed cost court December 31 dends depletion distraint distribution employees excess profits tax exchange exempt expenses fair market value fair value Federal filed foreign corporation fund gross income held included income tax individual instalment intangibles interest paid inventory invested capital January lease liability Liberty bond Loan March ment municipal bonds net income normal tax organization paid-in par value partnership payable payment period personal service Phellis poration portion preferred stock prior purchased received refund regulations reorganization Revenue Act rule salary securities selling price shares sold stock dividend stockholders subdivision surtax Tax Appeals tax imposed tax return tax-free taxable income taxpayer thereof tion transaction trust United
Populāri fragmenti
479. lappuse - BASIS. (a) DEALERS IN PERSONAL PROPERTY. Under regulations prescribed by the Commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes of personal property on the installment plan may return as income therefrom in any taxable year that proportion of the installment payments actually received in that year which the gross profit realized or to be realized when payment is completed, bears to the total contract price.
466. lappuse - As used in this section the term " control " means the ownership of at least 80 per centum of the voting stock and at least 80 per centum of the total number of shares of all other classes of stock of the corporation.
561. lappuse - person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
464. lappuse - ... has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend to each distributee such an amount of the gain recognized under paragraph (1) as is not in excess of his ratable share of the undistributed earnings and profits of the corporation accumulated after February 28, 1913. The remainder, if any, of the gain recognized under paragraph (1) shall be taxed as a gain from the exchange of property.
555. lappuse - The amount so added to any tax shall be collected at the same time and in the same manner and as a 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.
560. lappuse - Any person who willfully fails to pay, collect, or truthfully account for and pay over, any tax imposed by Titles IV, V, VI, VII, VIII, and IX, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof...
486. lappuse - In the case of a nonresident alien individual the deductions shall be allowed only if and to the extent that they are connected with income from sources within the United States...
518. lappuse - All persons, in whatever capacity acting, including lessees or mortgagors of real or personal property, fiduciaries, and employers...
498. lappuse - If accrued taxes when paid differ from the amounts claimed as credits by the taxpayer, or if any tax paid is refunded in whole or in part, the taxpayer shall notify the Commissioner, who shall redetermine the amount of the tax for the year or years affected...
469. lappuse - Whenever in the opinion of the Commissioner the use of inventories is necessary In order clearly to determine the Income of any taxpayer, inventories shall be taken by such taxpayer upon such basis as the Commissioner, with the approval of the Secretary, may prescribe as conforming as nearly as may be to the best accounting practice In the trade or business and as most clearly reflecting the income.