Federal Income Tax, Including Tax on Undistributed Net Income, Capital Stock Tax, and War Excess Profits Tax: SupplementCallaghan, 1918 - 658페이지 |
도서 본문에서
100개의 결과 중 1 - 5개
688 페이지
... taxable income for the year in which the assets were sold and must be so returned . If the excess over value as of March 1 , 1913 , or over cost , as the case may be , includes any surplus earned since March 1 , 1913 , upon which the ...
... taxable income for the year in which the assets were sold and must be so returned . If the excess over value as of March 1 , 1913 , or over cost , as the case may be , includes any surplus earned since March 1 , 1913 , upon which the ...
690 페이지
... Taxable in Year Received . In the case of compensation for service rendered , where no determi- nation of compensation is had until the completion of the service , the amount received in consideration of the service is income to be ...
... Taxable in Year Received . In the case of compensation for service rendered , where no determi- nation of compensation is had until the completion of the service , the amount received in consideration of the service is income to be ...
699 페이지
... taxable year will be deemed to have been paid from the most recently accumulated surplus of prior years , and will be taxed at the rate or rates for the year or years in which earned . ( Reg . 33 Rev. , Art . 107. ) The Treasury ...
... taxable year will be deemed to have been paid from the most recently accumulated surplus of prior years , and will be taxed at the rate or rates for the year or years in which earned . ( Reg . 33 Rev. , Art . 107. ) The Treasury ...
700 페이지
... taxable income to the stockholder except to the extent that the amount so received is in excess of the capital ac- tually invested by the stockholder in the shares of stock held by him , and with respect to which the distribution was ...
... taxable income to the stockholder except to the extent that the amount so received is in excess of the capital ac- tually invested by the stockholder in the shares of stock held by him , and with respect to which the distribution was ...
702 페이지
... taxable under the provisions of the 1916 Law and the 1917 Law . Since the 1916 Law con- tains an express provision taxing stock dividends , the Treasury Department will continue to be governed by this express provision and will assess ...
... taxable under the provisions of the 1916 Law and the 1917 Law . Since the 1916 Law con- tains an express provision taxing stock dividends , the Treasury Department will continue to be governed by this express provision and will assess ...
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...