The Income Tax and Other Federal TaxesPress of Kohnke printing Company, 1917 - 366페이지 |
도서 본문에서
55개의 결과 중 1 - 5개
61 페이지
... prescribed by law . One takes the form of an addition of 50 per cent of the amount of tax shown to be due . The other is what is known as the specific penalty and consists of a fine of not less than $ 20 nor more than $ 1000 . With ...
... prescribed by law . One takes the form of an addition of 50 per cent of the amount of tax shown to be due . The other is what is known as the specific penalty and consists of a fine of not less than $ 20 nor more than $ 1000 . With ...
62 페이지
... prescribed . These points are not trivial ; indeed . their importance cannot be too strongly emphasized , for many a pen- alty has been imposed in the face of proof that the return was mailed on or before the first day of March but not ...
... prescribed . These points are not trivial ; indeed . their importance cannot be too strongly emphasized , for many a pen- alty has been imposed in the face of proof that the return was mailed on or before the first day of March but not ...
65 페이지
... prescribed by law . 123. - FRAUDULENT RETURN . For the filing of a false or fraudulent return with intent to evade tax the law provides two distinct penalties . One is an increase of 100 per cent in the amount of tax found to be due ...
... prescribed by law . 123. - FRAUDULENT RETURN . For the filing of a false or fraudulent return with intent to evade tax the law provides two distinct penalties . One is an increase of 100 per cent in the amount of tax found to be due ...
70 페이지
... prescribed by law , and make return and pay- ment of such tax to the Collector of Internal Revenue . [ This is more fully explained in the special chapter on [ " Deduction of Tax and In- formation at Source . " ] 138. - FOREIGN ...
... prescribed by law , and make return and pay- ment of such tax to the Collector of Internal Revenue . [ This is more fully explained in the special chapter on [ " Deduction of Tax and In- formation at Source . " ] 138. - FOREIGN ...
130 페이지
... prescribed by law , and in case the in- debtedness is , in excess of the amount on which interest may be legally deducted , the indebtedness bearing the highest rate may be first con- sidered in computing the interest deduction and the ...
... prescribed by law , and in case the in- debtedness is , in excess of the amount on which interest may be legally deducted , the indebtedness bearing the highest rate may be first con- sidered in computing the interest deduction and the ...
기타 출판본 - 모두 보기
자주 나오는 단어 및 구문
Act of October Act of September actual cash value additional tax allowable deductions amount paid apply ascertained basis bonds calendar cent centum certificates citizen or resident claim collected Collector of Internal Commissioner of Internal company or association computation corporation or partnership cost depletion depreciation District dividends domestic corporation domestic partnership duction earnings Excess Profits Tax Excise Tax expense file a return fiscal foreign corporation gross income included income exceeds Income Tax law indebtedness insurance company interest paid Internal Revenue invested capital issued joint-stock company loss manufacturer ment net estate nineteen hundred non-resident alien normal tax par value payment person premium prescribed price or value purpose return of income sold sources stamp stockholders subdivision subject to tax tax imposed taxable taxpayer thereof tion total net income trade or business Treasury Department Twin Peaks Tunnel U. S. Supreme Court United
인기 인용구
46 페이지 - In a case where the evidence of transfer is shown only by the books of the company the stamp shall be placed upon such books ; and where the change of ownership is by transfer of a certificate the stamp shall be placed upon the certificate; and in cases of an agreement to sell or where the transfer is by delivery of the certificate assigned in blank there shall be made and delivered by the seller to the buyer a bill or memorandum of such sale to which the stamp provided for by this article shall...
66 페이지 - In a strict and legal seN.se that is properly the domicil of a person where he has his true, fixed, permanent home and principal establishment, and to which, whenever he is absent, he has the intention of returning (animus rercrtcndi) .u [Italics supplied.] Mr.
47 페이지 - ... Conveyances: Deed, instrument, or writing, whereby any lands, tenements, or other realty sold shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his, her, or their direction, when the consideration or value of the interest or property conveyed, exclusive of the value of any lien or encumbrance remaining thereon at the time of sale, exceeds $100 and does not exceed $500, 50 cents; and for each additional...
3 페이지 - Congress, the interest shall be exempt only if and to the extent provided in the respective Acts authorizing the issue thereof...
40 페이지 - July seventeenth, nineteen hundred and sixteen; the compensation of the present President of the United States during the term for which he has been elected, and the judges of the Supreme and inferior courts of the United States now in office, and the compensation of all officers and employees of a State, or any political subdivision thereof, except when such compensation is paid by the United States Government.
149 페이지 - All losses actually sustained and charged off within the year and not compensated by insurance or otherwise, including a reasonable allowance for the exhaustion, wear and tear of property arising out of its use of employment in the business or trade: (a) In the case of oil and gas wells, a reasonable allowance for actual reduction in flow and production...
99 페이지 - 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...
2 페이지 - Income accumulated in trust for the benefit of unborn or unascertained persons or persons with contingent interests, and income accumulated or held for future distribution under the terms of the will or trust...
50 페이지 - ... (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.
4 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...