Federal Income Tax, Including Tax on Undistributed Net Income, Capital Stock Tax, and War Excess Profits Tax: SupplementCallaghan, 1918 - 658페이지 |
도서 본문에서
47개의 결과 중 1 - 5개
675 페이지
... purchase or otherwise and then carried on its books as an asset . If such stock is resold at a price in excess of its cost upon repossession , such excess shall be returned as income for the year in which resold . If , for the purpose ...
... purchase or otherwise and then carried on its books as an asset . If such stock is resold at a price in excess of its cost upon repossession , such excess shall be returned as income for the year in which resold . If , for the purpose ...
676 페이지
... purchase of securities the income from which is not subject to the income tax . ( Reg . 33 Rev. , Art . 182. ) Nor shall such amount include indebtedness which is not bearing interest . [ Page 143. ] Car Trust Certificates . Equipment ...
... purchase of securities the income from which is not subject to the income tax . ( Reg . 33 Rev. , Art . 182. ) Nor shall such amount include indebtedness which is not bearing interest . [ Page 143. ] Car Trust Certificates . Equipment ...
677 페이지
... purchased lines as an integral part of its line or system , and keeping no separate books of account as to such leased or purchased line , and the income from the operating of which cannot be segregated , shall in- clude in its income ...
... purchased lines as an integral part of its line or system , and keeping no separate books of account as to such leased or purchased line , and the income from the operating of which cannot be segregated , shall in- clude in its income ...
678 페이지
... purchased line so long as it has a cor- porate existence will make return of annual net income setting out that on its own account it has neither in- come nor expenses , and that both are taken up in the return of the operating company ...
... purchased line so long as it has a cor- porate existence will make return of annual net income setting out that on its own account it has neither in- come nor expenses , and that both are taken up in the return of the operating company ...
680 페이지
... purchased is not included in the interest income reported to the State insur- ance department , it must not be included in the amount eliminated from gross income in the return . ( Report to State , schedule D , part 3. ) In the case of ...
... purchased is not included in the interest income reported to the State insur- ance department , it must not be included in the amount eliminated from gross income in the return . ( Report to State , schedule D , part 3. ) In the case of ...
기타 출판본 - 모두 보기
자주 나오는 단어 및 구문
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
인기 인용구
745 페이지 - ... 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 페이지 - 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 페이지 - 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 페이지 - ... 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 페이지 - 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 페이지 - ... 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 페이지 - An Act to provide revenue, equalize duties, and encourage the industries of the United States, and for other purposes.
680 페이지 - 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 페이지 - ... 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 페이지 - 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...