Internal Revenue Laws of the Philippine Islands in Force and Effect July 1, 1921U.S. Government Printing Office, 1921 - 116페이지 |
도서 본문에서
16개의 결과 중 1 - 5개
15 페이지
... accrues on the 1st of January of each year as regards persons then resident in the islands and liable to the tax , and if a person so liable fails to pay the tax before the 1st of May he shall be delinquent . As regards those who come ...
... accrues on the 1st of January of each year as regards persons then resident in the islands and liable to the tax , and if a person so liable fails to pay the tax before the 1st of May he shall be delinquent . As regards those who come ...
19 페이지
... accruing to the Government of the United States , the government of the Philippine Islands , or the government of any province or municipality , 20 centavos . ( v ) On each lease , agreement , memorandum , or contract for the hire , use ...
... accruing to the Government of the United States , the government of the Philippine Islands , or the government of any province or municipality , 20 centavos . ( v ) On each lease , agreement , memorandum , or contract for the hire , use ...
39 페이지
... following manner : The total amount of the capital of the bank shall be ascertained , and , likewise , the total amount of the net earnings of the bank accruing during the preceding six months , and also the total INTERNAL REVENUE LAWS .
... following manner : The total amount of the capital of the bank shall be ascertained , and , likewise , the total amount of the net earnings of the bank accruing during the preceding six months , and also the total INTERNAL REVENUE LAWS .
40 페이지
... accruing from the bank's business conducted in the Philippine Islands ; and such a proportion of the total capital of the bank shall be deemed to have been employed in the Philippine Islands as the net earnings in the Philippine Islands ...
... accruing from the bank's business conducted in the Philippine Islands ; and such a proportion of the total capital of the bank shall be deemed to have been employed in the Philippine Islands as the net earnings in the Philippine Islands ...
53 페이지
... accruing in respect to the goods manufactured or imported , as well as for the satisfaction of all fines and penalties imposed by the internal revenue law . No such bond shall be required in an amount exceeding 25,000 pesos nor be ...
... accruing in respect to the goods manufactured or imported , as well as for the satisfaction of all fines and penalties imposed by the internal revenue law . No such bond shall be required in an amount exceeding 25,000 pesos nor be ...
기타 출판본 - 모두 보기
자주 나오는 단어 및 구문
20 centavos accrue agent alcohol allotment amended by sec amount approval assessment association bank bonded warehouse Bureau of Internal business or trade cedula tax cent per annum centum certificate charges cigars collected collector of internal copartnership compañía corporation cuenta en participación dealer deduction delinquent denatured denatured alcohol distilled spirits distillery distraint duty exempt fermented liquors forest products forfeiture fractional part thereof franchise gross hereby imprisonment income exceeds indebtedness insurance company interest internal revenue internal-revenue officer internal-revenue taxes issued joint account cuenta joint-stock company leaf tobacco liable license municipality nonresident alien paid partnership payable payment penalties Percentage tax person pesos Philippine Islands premium prescribed privilege tax profits prohibited drugs province provincial treasurer purposes reasonable allowance receipts received regulations removed retail secretary of finance sells specific tax stamp tax imposed taxable taxpayer tion total net income tuba Unlawful weights and measures wholesale
인기 인용구
100 페이지 - ... life insurance companies shall not include as income in any year such portion of any actual premium received from any individual policyholder as shall have been paid back or credited to such individual policyholder, or treated as an abatement of premium of such individual policyholder, within such year.
89 페이지 - The amount received by the insured as a return of premium or premiums paid by him under life insurance, endowment, or annuity contracts, either during the term or at the maturity of the term mentioned in the contract or upon surrender of the contract...
87 페이지 - Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property ; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income...
90 페이지 - ... a reasonable allowance for actual reduction in flow and production to be ascertained not by the flush flow, but by the settled production or regular flow; (b) in the case of mines a reasonable allowance for depletion thereof not to exceed the market value in the mine of the product thereof which has been mined and sold during the year for which the return and computation are made...
107 페이지 - The amount so added to any tax shall be collected at the same time and in the same manner and as 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.
100 페이지 - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate; (3) Any amount expended in restoring property or in making good the exhaustion thereof for which an allowance is or has been made...
99 페이지 - ... a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business...
101 페이지 - That in. the case of bonds or other indebtedness, wMeh have been issued with a guaranty that the interest payable thereon shall be free from taxation, no deduction for the payment of the tax herein imposed...
99 페이지 - Such net income shall be ascertained by deducting from the gross amount of the income of such corporation, joint stock company or association, or insurance company, received within the year from all sources, (first) all the ordinary and necessary expenses actually paid within the year out of income in the maintenance and operation of its business and properties...
87 페이지 - Net income" means the gross income computed under section 22, less the deductions allowed by section 23. SEC. 22. GROSS INCOME. (a) General Definition. — "Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid...