The Income Tax Law of 1913 Explained: With the Regulations of the Treasury Department to October 31, 1913Little, Brown,, 1913 - 271페이지 |
도서 본문에서
95개의 결과 중 1 - 5개
vii 페이지
... Interest Taxes Losses , etc. Exclusions — - - Deduction of $ 3,000 or $ 4,000 - Husband and Wife Returns - Increase of Amounts — Remedies When Assessments shall be Made and Paid Additions in Case of Non - payment Deduction and Payment ...
... Interest Taxes Losses , etc. Exclusions — - - Deduction of $ 3,000 or $ 4,000 - Husband and Wife Returns - Increase of Amounts — Remedies When Assessments shall be Made and Paid Additions in Case of Non - payment Deduction and Payment ...
10 페이지
... interest on bonds . " Fur- ther , that such a proceeding was not only unjust to those receiving incomes below the taxable limit , but " was probably unconstitu- tional inasmuch as it required a corporation to withhold or pay , as the ...
... interest on bonds . " Fur- ther , that such a proceeding was not only unjust to those receiving incomes below the taxable limit , but " was probably unconstitu- tional inasmuch as it required a corporation to withhold or pay , as the ...
15 페이지
... interest in real or personal property , also from interest , rent , dividends , securities , or the transaction of any lawful business carried on for gain or profit , or gains or profits and income . derived from any source whatever ...
... interest in real or personal property , also from interest , rent , dividends , securities , or the transaction of any lawful business carried on for gain or profit , or gains or profits and income . derived from any source whatever ...
16 페이지
... interest of which are by the law of their issuance exempt from all Federal taxation . " Other provisions in the old acts appear to be broader as " other forms of indebtedness bearing interest , whether paid or not , if good and ...
... interest of which are by the law of their issuance exempt from all Federal taxation . " Other provisions in the old acts appear to be broader as " other forms of indebtedness bearing interest , whether paid or not , if good and ...
22 페이지
... interest in real or personal property . In Merchants ' Ins . Co. v . McCartney , 12 Int . Rev. Rec . 122 , 1 Lowell , 447 , it was held that surplus earnings laid aside by a bank before the first income tax law , and profits of 22 ...
... interest in real or personal property . In Merchants ' Ins . Co. v . McCartney , 12 Int . Rev. Rec . 122 , 1 Lowell , 447 , it was held that surplus earnings laid aside by a bank before the first income tax law , and profits of 22 ...
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19 Treas 20 Treas accrued aforesaid allowed amount annual ascer assessed asso August 27 bank bonds capital assets capital stock cent centum collecting agency collector of internal Commissioner of Internal companies or associations corporation coupons or interest debtor Decis deposits depreciation deputy collector district dividends excise tax expenses filed gross income held income derived income tax law indebtedness insurance companies interest orders interest paid Internal Revenue joint stock companies Journ liable license list or return losses ment minerals name and address net income normal tax organized owner panies paragraph payable payment penalty person Philippine Islands premium present act profits proper deduction Provided further received registered interest regulations rent required by law residing salaries Secretary stockholders taxable taxpayer thereof tion Treasury trust U. S. Rev unearned increment United withheld withhold the tax withholding agent
인기 인용구
240 페이지 - The proceeds of life insurance policies paid to individual beneficiaries upon the death of the insured; 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; the value of property acquired by gift, bequest, devise, or descent (but the income from such property shall be included as income...
5 페이지 - That there shall be levied, assessed, collected, and paid annually upon the entire net income arising or accruing from all sources in the preceding calendar year to every citizen of the United States...
15 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...
58 페이지 - ... guardians, trustees, executors, administrators, agents, receivers, conservators and all persons, corporations or associations acting in any fiduciary capacity shall make and render a return of the...
139 페이지 - In cases of false or fraudulent returns, in which cases the Commissioner of Internal Revenue shall, upon the discovery thereof, at any time within three years after said return is due, make a return upon Information obtained as...
59 페이지 - Circuit Court of Appeals of the United States, within any circuit wherein such person resides or has his principal place of business, or in the United States Court of Appeals for the District of Columbia, by filing in such court, within sixty days after the entry of such order, a written petition praying that the order of the Commission be modified or set aside in whole or in part.
116 페이지 - ... such net income shall be ascertained by deducting from the gross amount of its income received within the year from business transacted and capital invested within the United States and any of its Territories, Alaska, and the District of Columbia, (first) all the ordinary...
203 페이지 - Act, but the repeal of existing laws or modifications thereof embraced in this Act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before...
189 페이지 - ... produce such books at a time and place named in the summons, • and to give testimony or answer interrogatories, under oath, respecting any objects or income liable to tax or the returns thereof.
195 페이지 - ... to examine any books and papers bearing upon the matters required to be included in the return of such corporation...