Federal Income Tax, Including Tax on Undistributed Net Income, Capital Stock Tax, and War Excess Profits Tax: SupplementCallaghan, 1918 - 658페이지 |
도서 본문에서
23개의 결과 중 1 - 5개
661 페이지
... Salaries Paid by Resident Employers . It is held that salaries , wages , commissions , and rents paid by domes- tic corporations resident individuals , or partnerships to non - resident alien employees for services rendered entirely in ...
... Salaries Paid by Resident Employers . It is held that salaries , wages , commissions , and rents paid by domes- tic corporations resident individuals , or partnerships to non - resident alien employees for services rendered entirely in ...
689 페이지
... . ] Living Quarters , Board or Lodging . Where service is rendered for stipulated price , wage , or salary and paid with something other than money , the stipulated value of service in terms of money is the value INCOME TAX RULINGS 689.
... . ] Living Quarters , Board or Lodging . Where service is rendered for stipulated price , wage , or salary and paid with something other than money , the stipulated value of service in terms of money is the value INCOME TAX RULINGS 689.
690 페이지
... salary by the year and in addi- tion commissions on sales , the salary to be paid at the time commissions are determined , and the deter- mination of commissions is in the succeeding calendar year , the entire amount of salary and ...
... salary by the year and in addi- tion commissions on sales , the salary to be paid at the time commissions are determined , and the deter- mination of commissions is in the succeeding calendar year , the entire amount of salary and ...
708 페이지
... salaries do not exceed a reasonable compensation for the services ren- dered , they will be regarded as a part of the wage or hire of the officer or employee , and therefore an ordi- nary and necessary expense of operation and main ...
... salaries do not exceed a reasonable compensation for the services ren- dered , they will be regarded as a part of the wage or hire of the officer or employee , and therefore an ordi- nary and necessary expense of operation and main ...
709 페이지
... salaries or compensa- tion , will be regarded as a special distribution of profits or compensation for the capital invested , and not as payment for services rendered , if the amount of such payments is based upon or bears a close rela ...
... salaries or compensa- tion , will be regarded as a special distribution of profits or compensation for the capital invested , and not as payment for services rendered , if the amount of such payments is based upon or bears a close rela ...
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...