Digest of the Federal Revenue Act of 1921: For Income and Excess Profits Taxes for 1921, 1922 and Subsequent Years, with Tables for Calculation of Tax and for Comparison of Taxes; Act Passed November 23, 1921. Effective for Income Tax January 1, 1921National City Company, 1921 - 99 lappuses |
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1.5. rezultāts no 26.
12. lappuse
... determining the amount of taxable gain upon a subsequent sale of such stock , but if it should ever become necessary to compute the amount of deductible loss on a sale of such stock , then the cost of the stock must be reduced by the ...
... determining the amount of taxable gain upon a subsequent sale of such stock , but if it should ever become necessary to compute the amount of deductible loss on a sale of such stock , then the cost of the stock must be reduced by the ...
13. lappuse
... Determining March 1 , Sale Loss Dividend Loss 1913 Price $ 1,000 $ 5 $ 995 $ 1,000 $ 990 $ 5 But for the change in the Law as made by the Act of 1921 , the deductible loss would have been $ 10 . The statute provides , in addition to the ...
... Determining March 1 , Sale Loss Dividend Loss 1913 Price $ 1,000 $ 5 $ 995 $ 1,000 $ 990 $ 5 But for the change in the Law as made by the Act of 1921 , the deductible loss would have been $ 10 . The statute provides , in addition to the ...
15. lappuse
... determining gain or loss upon a sale of the stock . The Supreme Court of the United States has recently held that if a corporation ( A ) should sell to corporation ( B ) the assets representing the $ 10,000 of surplus of ( A ) , in ...
... determining gain or loss upon a sale of the stock . The Supreme Court of the United States has recently held that if a corporation ( A ) should sell to corporation ( B ) the assets representing the $ 10,000 of surplus of ( A ) , in ...
16. lappuse
... determined . The members of the partnership then separate their several shares of partnership profits in the proportions- ( a ) which the portion of the taxable year falling within the calendar year in which the fiscal year begins , or ...
... determined . The members of the partnership then separate their several shares of partnership profits in the proportions- ( a ) which the portion of the taxable year falling within the calendar year in which the fiscal year begins , or ...
17. lappuse
... Determining : Three cases are provided for by the Law : ( a ) Where property was acquired after February 28 , 1913 ... determined in the following manner : ( The difference between sales price and the following bases goes in the return ) ...
... Determining : Three cases are provided for by the Law : ( a ) Where property was acquired after February 28 , 1913 ... determined in the following manner : ( The difference between sales price and the following bases goes in the return ) ...
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Digest of the Federal Revenue Act of 1921: For Income and Excess Profits ... National City Company Priekšskatījums nav pieejams - 2016 |
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4th Loan amount of tax benefit calendar cash cent centum claim Commissioner corporation income cost December 31 deductions allowed determining gain District of Columbia domestic corporation domestic partnerships estate or trust excess profits tax February 28 filed flat tax foreign corporation gain or loss gross income included income in excess Income Tax Law insurance companies interest paid Internal Revenue inventory June 15 LIBERTY BOND EXEMPTIONS non-resident alien nonresident alien individual Normal and Surtax normal tax November 23 paragraph partnerships payment personal exemption personal service corporation prior property acquired purchase purpose Rate Tax reasonable allowance refunded resident aliens return of income Revenue Act section 262 shareholder or member specific credit stockholders subdivision subject to income substantially identical property surplus Table tax computed tax imposed tax paid Tax Total taxable income taxation of income taxpayer term thereafter thereof tion Total Tax trade or business value March war-profits and excess-profits withholding agent
Populāri fragmenti
38. lappuse - Losses sustained during the taxable year and not compensated for by insurance or otherwise, if incurred in any transaction entered into for profit, though not connected with the trade or business...
47. lappuse - States as is allowed as a credit against the tax under section 131 ; and (3) taxes assessed against local benefits of a kind tending to increase the value of the property assessed...
51. lappuse - In the case of insurance companies (other than life insurance companies), in addition to the above (unless otherwise allowed): (A) The net addition required by law to be made within the taxable year to reserve funds (including in the case of assessment insurance companies the actual deposit of sums with State or Territorial officers pursuant to law as additions to guarantee or reserve funds); and (B) the sums other than dividends paid within the taxable year on policy and annuity contracts.
34. lappuse - The value of property acquired by gift, bequest, devise, or descent (but the income from such property shall be included in gross income) ; (4) Interest upon (a) the obligations of a State, Territory, or any political subdivision thereof, or the District of Columbia; or (b) securities issued under the provisions of the Federal Farm Loan Act of July 17, 1916; or (c) the obligations of the United States...
45. lappuse - In the case of a nonresident alien individual, the deductions allowed in subdivision (a), except those allowed in paragraphs (5), (6), and (10), shall be allowed only if and to the extent that they are connected with income from sources within the United States...
54. lappuse - Fraternal beneficiary societies, orders, or associations : (a) operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system...
41. lappuse - A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business, including a reasonable allowance for obsolescence.
52. lappuse - Secretary, expended in the acquisition of other property similar or related in service or use to the property so converted, or in the acquisition of control of a corporation owning such other property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended...
53. lappuse - Premiums paid on any life insurance policy covering the life of any officer or employee, or of any person financially interested in any trade or business carried on by the taxpayer, when the taxpayer is directly or indirectly a beneficiary under such policy...
43. lappuse - The United States, any state, territory, or any political subdivision thereof, or the District of Columbia, for exclusively public purposes.