Federal Income Tax, Including Tax on Undistributed Net Income, Capital Stock Tax, and War Excess Profits Tax: SupplementCallaghan, 1918 - 658ÆäÀÌÁö |
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692 ÆäÀÌÁö
... authorities , or in ac- cord with approved standard accounting practices con- sistently followed from year to year , will be permitted to make their returns of annual net income on the basis of the accounts so kept , provided such ...
... authorities , or in ac- cord with approved standard accounting practices con- sistently followed from year to year , will be permitted to make their returns of annual net income on the basis of the accounts so kept , provided such ...
732 ÆäÀÌÁö
... authority of such attesting officer should be certified to by some judicial official or other proper officer having knowledge of the appointment and official character of the attesting officer . ( Reg . 33 Rev. , Art . 26. ) [ Page 394 ...
... authority of such attesting officer should be certified to by some judicial official or other proper officer having knowledge of the appointment and official character of the attesting officer . ( Reg . 33 Rev. , Art . 26. ) [ Page 394 ...
753 ÆäÀÌÁö
... authority on which this ruling is based . The time for filing excess profits tax returns has been extended to April 1 , 1918. ( T. D. 2650 ) . As to corporations dissolved prior to the passage of the law . See p . 674 . 11 of Title I of ...
... authority on which this ruling is based . The time for filing excess profits tax returns has been extended to April 1 , 1918. ( T. D. 2650 ) . As to corporations dissolved prior to the passage of the law . See p . 674 . 11 of Title I of ...
790 ÆäÀÌÁö
... authorities , ( 2 ) the assessed value in the case of real estate , and ( 3 ) the market price in excess of the par value of the stock or shares.42 Art . 64. Reconstruction of surplus and undivided profits accounts . Where through ...
... authorities , ( 2 ) the assessed value in the case of real estate , and ( 3 ) the market price in excess of the par value of the stock or shares.42 Art . 64. Reconstruction of surplus and undivided profits accounts . Where through ...
804 ÆäÀÌÁö
... authority of the court , to give proper effect to court proceedings , which bonds are practically a part of the record of a suit or proceeding in court , are not taxable . Bonds given in cases of appeal are not taxable . Bonds given by ...
... authority of the court , to give proper effect to court proceedings , which bonds are practically a part of the record of a suit or proceeding in court , are not taxable . Bonds given in cases of appeal are not taxable . Bonds given by ...
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20 per cent Act of October act of September actual cash value affixed agreement to sell allowed annual net income assets asso association basis bonds calendar capital stock centum clearing house collector of internal Commissioner of Internal computing contract corporation or partnership cost deduct from gross deed delivery depreciation determined dividends domestic partnership earnings excess profits tax exchange exempt expense filed fiscal foreign corporation former law gross income held included income of class indebtedness intangible property interest Internal Revenue invested capital issued lessee Letter from Treasury merchandise nineteen hundred October 22 officer ownership par value payment person poration power of attorney prewar period promissory notes purchase purpose received regulations return of income salaries shares of stock stamps stock or shares subdivision tax imposed tax is imposed taxable taxpayer thereof tion trade or business transaction transfer Treasury Department dated undivided profits withheld
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745 ÆäÀÌÁö - ... upon the obligee, or to reimburse the obligee for any portion of the tax, or to pay the interest without deduction for any tax which the obligor may be required or permitted to pay thereon, or to retain therefrom under any law of the United States...
863 ÆäÀÌÁö - Title II of the Revenue Act of 1916 (as amended by the Act entitled "An Act to provide increased revenue to defray the expenses of the increased appropriations for the Army and Navy and the extensions of fortifications, and for other purposes...
813 ÆäÀÌÁö - Capital stock, sales or transfers: on all sales, or agreements to sell, or memoranda of sales or deliveries of, or transfers of legal title to...
860 ÆäÀÌÁö - ... at the time of such payment (but in case such tangible property was paid in prior to January first, nineteen hundred and fourteen, the actual cash value of such property as of January first, nineteen hundred and fourteen, but in no case to exceed the par value of the original stock or shares specifically issued therefor), and (3) paid in or earned surplus and undivided profits used or employed in the business, exclusive of undivided profits earned during the taxable year...
871 ÆäÀÌÁö - 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...
854 ÆäÀÌÁö - ... shall be a fine of not more than one thousand dollars or imprisonment for not more than two years, or both, in the discretion of the court, for each and every such offense.
859 ÆäÀÌÁö - An Act to provide revenue, equalize duties, and encourage the industries of the United States, and for other purposes.
680 ÆäÀÌÁö - Congress, the interest shall be exempt only if and to the extent provided in the respective Acts authorizing the issue thereof as amended and supplemented, and shall be excluded...
866 ÆäÀÌÁö - ... shall be deemed guilty of a misdemeanor, and upon conviction thereof shall pay a fine of not less than five hundred nor more than one thousand dollars or be imprisoned not more than six months, or both, at the discretion of the court...
866 ÆäÀÌÁö - Knowingly and without lawful excuse (the burden of proof of such excuse being on the accused) has in possession any washed, restored, or altered stamp, which has been removed from any vellum, parchment...