Report of the Joint Committee on Internal Revenue Taxation, 1-3. sējumiU.S. Government Printing Office, 1927 |
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6.–10. rezultāts no 100.
23. lappuse
... returns are accepted as filed . Most of the remaining fourth are settled by the bureau . The average number of appeals to the Board of Tax Appeals is about 7,200 a year , a small fraction of the total returns . The great body of ...
... returns are accepted as filed . Most of the remaining fourth are settled by the bureau . The average number of appeals to the Board of Tax Appeals is about 7,200 a year , a small fraction of the total returns . The great body of ...
25. lappuse
... return . So long as the normal and surtax are separate taxes on separate bases , returns for those subject to surtax will be more complicated than the normal tax return . A certain minimum of information is absolutely necessary to ...
... return . So long as the normal and surtax are separate taxes on separate bases , returns for those subject to surtax will be more complicated than the normal tax return . A certain minimum of information is absolutely necessary to ...
26. lappuse
... return . Under the present arrangement it is the exception rather than th rule when the office of the internal - revenue ... returns are considered either in the office of the agent in charge at Salt Lake City or in the bureau . If there ...
... return . Under the present arrangement it is the exception rather than th rule when the office of the internal - revenue ... returns are considered either in the office of the agent in charge at Salt Lake City or in the bureau . If there ...
27. lappuse
... returns received , but a combination of the two offices could easily take care of the entire situation . The following incident illustrates fairly well what transpires under the present plan of organization . This is a typical incident ...
... returns received , but a combination of the two offices could easily take care of the entire situation . The following incident illustrates fairly well what transpires under the present plan of organization . This is a typical incident ...
30. lappuse
... returns are in error on account of the earned income feature , and 20 per cent of all individual returns over $ 5,000 are in error from the same cause . From the above it results- ( a ) That the clerical work in audit is increased ...
... returns are in error on account of the earned income feature , and 20 per cent of all individual returns over $ 5,000 are in error from the same cause . From the above it results- ( a ) That the clerical work in audit is increased ...
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additional tax administration affiliated allowed amortization Amount involved approval arising assets attorney audit basis beneficiary Board of Tax Bureau of Internal capital gains capital net gain cent centum claims closed collection Commissioner computed consolidated return counsel counsel's office court December 31 decision deduction depreciation determined distraint distributed dividends division dollars earned income excess-profits taxes exemption fiduciary filed fiscal gain or loss Government gross income included Income Tax Unit individual installment interest Internal Revenue internal-revenue inventories invested capital issues June 30 law and fact ment method month nonresident alien normal tax offers in compromise paid partnership payment pending period petitions prior profits provided in section provisions questions received recommended refund result Revenue Act revenue agents section 280 section are mainly statute statute of limitations surtax Tax Appeals tax imposed tax liability taxable taxation taxpayer tion Total transfer United States attorney
Populāri fragmenti
25. 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...
24. lappuse - capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
70. 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.
12. lappuse - In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation of improvements, according to the peculiar conditions in each case...
17. 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.
49. lappuse - The net income of the estate or trust shall be computed in the same manner and on the same basis as in the case of an individual...
38. lappuse - Including — (A) interest on deposits with persons carrying on the banking business paid to persons not engaged In business within the United States and not having an office or place of business therein...
21. lappuse - ... (2) In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.
72. lappuse - The amounts of the following liabilities shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same provisions and limitations...
32. lappuse - ... (6) TAX-FREE EXCHANGES GENERALLY. — If the property was acquired, after February 28, 1913, upon an exchange described in section 112 (b) to (e), inclusive, the basis shall be the same as in the case of the property exchanged, decreased in the amount of any money received by the taxpayer and increased in the amount of gain or decreased in the amount of loss to the taxpayer that was recognized upon such exchange under the law applicable to the year in which the exchange was made.