The Taxation of Corporations in New York: With Forms, and an Appendix Containing the Provision of the Federal Income Tax Law Affecting Corporations

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Baker, Voorhis & Company, 1914 - 596ÆäÀÌÁö

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431 ÆäÀÌÁö - ... a reasonable allowance for depreciation by use, wear and tear of property, if any...
110 ÆäÀÌÁö - The court may, upon the trial, or at any other stage of the action, before or after judgment, in furtherance of justice, and on such terms as...
126 ÆäÀÌÁö - ... constitute a part of the proceedings upon which the determination of the court shall be made. The court may reverse or affirm, wholly or partly, or may modify the decision brought up for review.
382 ÆäÀÌÁö - ... (c) Guardians, trustees, executors, administrators, receivers, conservators, and all persons, corporations, or associations acting in any fiduciary capacity, shall make and render a return of the income of the person, trust, or estate for whom or which they act, and be subject to all the provisions of this title which apply to individuals.
440 ÆäÀÌÁö - ... shall be entitled to include in deductions from gross income amounts repaid to policyholders on account of premiums previously paid by them and interest paid upon such amounts between the ascertainment thereof and the payment thereof...
500 ÆäÀÌÁö - ... 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.
122 ÆäÀÌÁö - If, upon the hearing, it shall appear to the court that testimony is necessary for the proper disposition of the matter, it may take evidence or appoint a referee to take such evidence as it may direct and report the same to the court with his findings of fact and conclusions of law, which shall constitute a part of the proceedings upon which the determination of the court shall be made.
331 ÆäÀÌÁö - That he is the petitioner herein; that he has read the foregoing petition and knows the contents thereof, and' that the same is true of his own knowledge, except as to the matters therein stated to be alleged on information and belief, and as to those matters he believes it to be true.
447 ÆäÀÌÁö - ... to the collector of the district in which its principal place of business is located, or, if it has no principal place of business in the United States, to the collector at Baltimore, Maryland.
402 ÆäÀÌÁö - ... employers, and all officers and employees of the United States having the control, receipt, custody, disposal, or payment of interest, rent, salaries, wages, premiums, annuities...

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