Federal Income Tax, Including Tax on Undistributed Net Income, Capital Stock Tax, and War Excess Profits Tax: SupplementCallaghan, 1918 - 658ÆäÀÌÁö |
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700 ÆäÀÌÁö
... depletion is not to be considered a part of the earned surplus of the company , but a re- serve for the return or liquidation of capital . A divi- dend paid from such reserve will be considered a liquidating dividend and will not ...
... depletion is not to be considered a part of the earned surplus of the company , but a re- serve for the return or liquidation of capital . A divi- dend paid from such reserve will be considered a liquidating dividend and will not ...
717 ÆäÀÌÁö
... that no reserve was made for depreciation indicates that there is no loss on this account to be provided for . ( Reg . 33 Rev. , Art . 161. ) CHAPTER 33 DEDUCTION OF ALLOWANCE FOR DEPLETION OF OIL AND INCOME TAX RULINGS 717.
... that no reserve was made for depreciation indicates that there is no loss on this account to be provided for . ( Reg . 33 Rev. , Art . 161. ) CHAPTER 33 DEDUCTION OF ALLOWANCE FOR DEPLETION OF OIL AND INCOME TAX RULINGS 717.
718 ÆäÀÌÁö
Supplement George Edwin Holmes. CHAPTER 33 DEDUCTION OF ALLOWANCE FOR DEPLETION OF OIL AND GAS DEPOSITS The rulings relating to depletion of oil and gas de- posits have been very materially changed . Under the new rulings depletion is ...
Supplement George Edwin Holmes. CHAPTER 33 DEDUCTION OF ALLOWANCE FOR DEPLETION OF OIL AND GAS DEPOSITS The rulings relating to depletion of oil and gas de- posits have been very materially changed . Under the new rulings depletion is ...
719 ÆäÀÌÁö
Supplement George Edwin Holmes. returnable through depletion deductions is the fair mar- ket value of the property ( exclusive of the cost of physi- cal property ) as of March 1 , 1913 , if acquired prior to that date , or the actual ...
Supplement George Edwin Holmes. returnable through depletion deductions is the fair mar- ket value of the property ( exclusive of the cost of physi- cal property ) as of March 1 , 1913 , if acquired prior to that date , or the actual ...
720 ÆäÀÌÁö
... depletion of the property under opera- tion or for a return of the capital invested with respect to the same shall keep an accurate ledger account , in which , in the case of fee owner , shall be charged the fair market value as of ...
... depletion of the property under opera- tion or for a return of the capital invested with respect to the same shall keep an accurate ledger account , in which , in the case of fee owner , shall be charged the fair market value as of ...
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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...