Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp Taxes, Capital Stock Tax, Tax on Employment of Child LaborBobbs-Merrill Company, 1920 - 1151 lappuses |
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1.–5. rezultāts no 71.
9. lappuse
... organized therein or deriving income from sources therein . An individual who is neither a citizen nor a resident of Porto Rico or the Philippines , but derives income from sources therein is taxed as a non - resident alien , and a ...
... organized therein or deriving income from sources therein . An individual who is neither a citizen nor a resident of Porto Rico or the Philippines , but derives income from sources therein is taxed as a non - resident alien , and a ...
14. lappuse
... organized for profit , both domestic and foreign , are exempt from this tax.57 Personal Service Corporations . The 1918 Law recognizes a new class of corporations - those whose income is due primarily to the activities of the principal ...
... organized for profit , both domestic and foreign , are exempt from this tax.57 Personal Service Corporations . The 1918 Law recognizes a new class of corporations - those whose income is due primarily to the activities of the principal ...
26. lappuse
... organized , is formed or availed of for the pur- pose of preventing the imposition of the surtax upon its stock- holders or members through the medium of permitting its gains and profits to accumulate , instead of being divided or ...
... organized , is formed or availed of for the pur- pose of preventing the imposition of the surtax upon its stock- holders or members through the medium of permitting its gains and profits to accumulate , instead of being divided or ...
43. lappuse
... organized under the laws of the United States , and the bonds and mortgages were secured upon property in Pennsylvania . The certificates of stock , the bonds and mortgages were in the Pennsylvania Company's offices in Philadelphia ...
... organized under the laws of the United States , and the bonds and mortgages were secured upon property in Pennsylvania . The certificates of stock , the bonds and mortgages were in the Pennsylvania Company's offices in Philadelphia ...
45. lappuse
... ¶ 687. In two provisions of the 1916 Law ( Revenue Act of 1916 , §§ 1 ( b ) and 8 ( b ) ) non - resident aliens were excepted from the require- rations organized in the United States , but doing no NON - RESIDENT ALIENS 45 CHAPTER.
... ¶ 687. In two provisions of the 1916 Law ( Revenue Act of 1916 , §§ 1 ( b ) and 8 ( b ) ) non - resident aliens were excepted from the require- rations organized in the United States , but doing no NON - RESIDENT ALIENS 45 CHAPTER.
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accrued agent allowed amended amount received apply assessed assets bank basis beneficiary bonds calendar year 1918 capital stock Chapter citizen claim collector Commissioner compensation computed cost court depletion depreciation distributive share dividends domestic corporations earnings or profits entitled estate or trust excess-profits taxes expenses fair market value February 28 fiduciary file returns fiscal foreign corporations gross income held imposed included income derived income from sources income received income tax insurance companies interest inventory invested joint-stock Letter from Treasury liability Liberty Bonds Liberty Loan limited partnerships live stock loss March ment net income nominal stockholder non-resident alien non-resident foreign normal tax obligations partner payment penalties personal exemption personal service corporation poration premium principal prior provisions purchase purpose rates receipt return of income Revenue Act rule statute surtax taxable taxpayer thereof tion transaction Treasury Department dated United War Finance Corporation withholding
Populāri fragmenti
1033. lappuse - ... the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any income return, or to permit any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law...
499. lappuse - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
190. lappuse - In the case of assessment insurance companies the actual deposit of sums with State or Territorial officers, pursuant to law, as additions to guaranty or reserve funds shall be treated as being payments required by law to reserve funds.
978. lappuse - taxable year" means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which the net income is computed under section 212 or 232. The term "fiscal year" means an accounting period of twelve months ending on the last day of any month other than December. The term "taxable year...
78. lappuse - Columbia, or any corporation or association organized and operated exclusively for religious, charitable, scientific or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private stockholder or individual...
1006. lappuse - ... upon notice and demand by the collector, or the amount of tax overpaid, if any, shall be credited or refunded to the taxpayer in accordance with the provisions of section 322.
1003. lappuse - That in the case of mines, oil and gas wells, discovered by the taxpayer, on or after. March 1, 1913, and not acquired as the result of purchase of a proven tract or lease...
999. lappuse - Sec. 234. (a) That in computing the net income of a corporation subject to the tax imposed by section 230 there shall be allowed as deductions: (1) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered...
1010. lappuse - ... tax laws, including classifications of taxpayers and of income, the amounts allowed as deductions, exemptions, and credits, and any other facts deemed pertinent and valuable.
980. 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.