Federal Income Taxes, 1927A. W. Shaw, 1927 - 592 lappuses |
No grāmatas satura
1.–5. rezultāts no 48.
33. lappuse
... reported by the various partners , whether the profits are received by them or not . Chapter XXVII discusses the income of partnerships . CORPORATE NORMAL TAX CREDITS As in the case of individuals , credits are allowed corpora- tions ...
... reported by the various partners , whether the profits are received by them or not . Chapter XXVII discusses the income of partnerships . CORPORATE NORMAL TAX CREDITS As in the case of individuals , credits are allowed corpora- tions ...
55. lappuse
... reported ( A. R. R. 375 ) . The date a dividend is payable determines the period in which it is taxable ( 0. D. 97 ) , even where dividend checks were not cashed until the death of an incompetent who could not sign them ( I. T. 2072 ) ...
... reported ( A. R. R. 375 ) . The date a dividend is payable determines the period in which it is taxable ( 0. D. 97 ) , even where dividend checks were not cashed until the death of an incompetent who could not sign them ( I. T. 2072 ) ...
76. lappuse
... reported the entire $ 500 profit as income . If A had a fiscal year ending June 30 , it should be noted that the above transaction would not be an instalment sale as defined by the act , inasmuch as $ 300 , or $ 50 more than 25 % of the ...
... reported the entire $ 500 profit as income . If A had a fiscal year ending June 30 , it should be noted that the above transaction would not be an instalment sale as defined by the act , inasmuch as $ 300 , or $ 50 more than 25 % of the ...
77. lappuse
... reported at their fair realizable value ; but if they have no fair market value , the cash as received is to be applied in reduction of original cost until the latter is absorbed ; thereafter cash received is income in its en- tirety ...
... reported at their fair realizable value ; but if they have no fair market value , the cash as received is to be applied in reduction of original cost until the latter is absorbed ; thereafter cash received is income in its en- tirety ...
78. lappuse
... reported in the year the contract is completed . Any other method which a contractor may desire to fol- low should meet the test of good accounting practice ; should he change to either of the methods outlined above , a statement ...
... reported in the year the contract is completed . Any other method which a contractor may desire to fol- low should meet the test of good accounting practice ; should he change to either of the methods outlined above , a statement ...
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Bieži izmantoti vārdi un frāzes
accrued acquired additional allowed amortization amount applied appraisal assessment assets bad debts balance basis beneficiary Board of Tax capital stock cash centum claim collector Commissioner compensation computed cost court December 31 depletion distraint distribution employees excess profits tax exchange exempt expenses fair market value fair value Federal filed foreign corporation fund good-will 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 Phellis poration portion preferred stock premiums 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.