Pamphlets, 35권 |
도서 본문에서
26개의 결과 중 1 - 5개
12 페이지
... otherwise , exempt from the tax , after the earnings accumulated since February 28 , 1913 , have been distributed . A dividend paid in stock of a corporation is considered income to the amount of the earnings distributed . Amounts ...
... otherwise , exempt from the tax , after the earnings accumulated since February 28 , 1913 , have been distributed . A dividend paid in stock of a corporation is considered income to the amount of the earnings distributed . Amounts ...
18 페이지
... otherwise , if incurred in trade or business . 5. Losses , sustained during the taxable year and not compensated for by insurance or otherwise , if incurred in any transaction entered into for profit , though not con- nected with the ...
... otherwise , if incurred in trade or business . 5. Losses , sustained during the taxable year and not compensated for by insurance or otherwise , if incurred in any transaction entered into for profit , though not con- nected with the ...
29 페이지
... otherwise . ( 5 ) Debts , ascertained to be worthless and charged off within the taxable year . ( 6 ) Dividends received from a corporation which is subject to the income tax , and also amounts received as dividends from a personal ...
... otherwise . ( 5 ) Debts , ascertained to be worthless and charged off within the taxable year . ( 6 ) Dividends received from a corporation which is subject to the income tax , and also amounts received as dividends from a personal ...
33 페이지
... otherwise , dividends from resident corporations and including all amounts received ( al- though paid under a contract for the sale of goods or otherwise ) representing profits on the manufacture and disposition of goods within the ...
... otherwise , dividends from resident corporations and including all amounts received ( al- though paid under a contract for the sale of goods or otherwise ) representing profits on the manufacture and disposition of goods within the ...
34 페이지
... otherwise , in the United States . Q. What are the deductions and credits allowed a non - resident alien individual referred to in the preceding question ? A. In computing net income a non - resident alien individual is entitled to the ...
... otherwise , in the United States . Q. What are the deductions and credits allowed a non - resident alien individual referred to in the preceding question ? A. In computing net income a non - resident alien individual is entitled to the ...
기타 출판본 - 모두 보기
자주 나오는 단어 및 구문
1st Liberty Conv 50 per centum actual cash value amount in excess basis benefit bona fide bonds cents Commissioner decedent deductions allowed determined distributed district District of Columbia dividends domestic corporation earnings or profits estate or trust excess-profits taxes fair market value February 28 fiduciary file a return foreign corporation government contract gross income income derived income exceeds income from sources income in excess income tax installment intangible property interest Internal Revenue loss manufacturer net income exceeds non-resident alien individual normal tax November 11 par value paragraph partnership payment personal service corporation Philippine Islands place of business premium prewar period purposes rates redetermination Revenue Act section 252 sold specific exemption stock or securities stock or shares stockholders surtax tax computed tax imposed tax paid taxable year 1918 taxpayer tion trade or business United War Finance Corporation war-profits and excess-profits war-profits credit withheld
인기 인용구
92 페이지 - Columbia, the compensation received as such), 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 derived from any source whatever.
12 페이지 - Including those assessed against local benefits of a kind tending to Increase the value of the property assessed...
9 페이지 - Interest upon (a) the obligations of a State, Territory, or any political subdivision thereof, or the District of Columbia...
51 페이지 - That for the purpose of the tax the value of the net estate shall be determined — (a) In the case of a resident, by deducting from the value...
98 페이지 - ... for the taxable year, or, if his net income for such taxable year is computed upon the basis of a period different from that upon the basis of which the net income of the partnership...
11 페이지 - All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the interest upon which is wholly exempt from taxation under this title...
97 페이지 - In the case of a nonresident alien individual the deductions shall be allowed only if and to the extent that they are connected with income from sources within the United States; and the proper apportionment and allocation of the deductions with respect to sources of income within and without the United States shall be determined as provided in section 119, under rules and regulations prescribed by the Commissioner with the approval of the Secretary.
123 페이지 - An Act to provide revenue, equalize duties, and encourage the industries of the United States, and for other purposes," the Act of October 3, 1913, entitled "An Act to reduce tariff duties and to provide revenue for the Government, and for other purposes...
71 페이지 - If the tax is not paid when due, there shall be added as part of the tax interest at the rate of 1 per centum a month from the time when the tax became due until paid.
57 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...