Income Tax Law and Accounting, 1918: Being a Practical Application of the Provisions of the Federal Income Tax Act of September 8, 1916, as Amended; the War Income Tax and the War Excess Profits Tax Laws of October 3, 1917; and Containing the Corporation Capital Stock Tax Law and Rulings Thereon; Federal Estate Tax, Excise and Miscellaneous War Taxes; and the New York State Income Tax Statute Applicable to Manufacturing and Mercantile CorporationsMacmillan, 1918 - 364ÆäÀÌÁö |
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... regulations will be issued by the Treasury Depart- ment " as occasion demands , " copies of which may be obtained upon application to the local collectors or to the Commissioner of Internal Revenue at Washington . Many problems arising ...
... regulations will be issued by the Treasury Depart- ment " as occasion demands , " copies of which may be obtained upon application to the local collectors or to the Commissioner of Internal Revenue at Washington . Many problems arising ...
xvii ÆäÀÌÁö
... regulations thereon , could work equitably as Practice . applied to all cases ; what proves to be fairness in one case may result in hardship in another . Income taxation in the United States - as a permanency— is of comparatively new ...
... regulations thereon , could work equitably as Practice . applied to all cases ; what proves to be fairness in one case may result in hardship in another . Income taxation in the United States - as a permanency— is of comparatively new ...
xxii ÆäÀÌÁö
... Regulation ) refers to rules and regulations pre- scribed by the Treasury Department . REORGANIZATION is " A term applied to the formation of a new corporation by the creditors and shareholders of a corpora- tion which is in financial ...
... Regulation ) refers to rules and regulations pre- scribed by the Treasury Department . REORGANIZATION is " A term applied to the formation of a new corporation by the creditors and shareholders of a corpora- tion which is in financial ...
12 ÆäÀÌÁö
... regulations of the department requiring the incomes of husband and wife to be combined and authorizing the aggregate exemption of ( $ 4,000 ) $ 2,000 from such com- bined income are applicable for the purpose of the normal tax only ...
... regulations of the department requiring the incomes of husband and wife to be combined and authorizing the aggregate exemption of ( $ 4,000 ) $ 2,000 from such com- bined income are applicable for the purpose of the normal tax only ...
19 ÆäÀÌÁö
... regulations to be made by the Commissioner of Internal Revenue . If a cheque Forms of should not be paid by the bank on which it is drawn Payment . the person by whom the cheque was tendered will be liable for the payment , penalties ...
... regulations to be made by the Commissioner of Internal Revenue . If a cheque Forms of should not be paid by the bank on which it is drawn Payment . the person by whom the cheque was tendered will be liable for the payment , penalties ...
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Act of September actual cash value additional tax amended apply ascertained assessed assets basis bonds book value books of account calendar capital stock cent centum charged collected Collectors of Internal Commissioner of Internal company or association computed corporation or partnership cost credited deducted from gross depreciation district dividends domestic partnership earnings Excess Profits Tax excise tax exempt expenses fiscal foreign corporation gross income included Income Tax Law income tax return indebtedness individual insurance company intangible property interest paid Internal Revenue inventory invested capital issued Item joint-stock company liability loss manufacturer ment nineteen hundred nonresident alien normal tax organized pany par value Partner payable payment person poration premium prescribed prewar period prior to March purchase returned as income ruling salaries sold stockholder subdivision surplus tangible property tax imposed taxable thereof tion total net income trade or business Treasury United
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241 ÆäÀÌÁö - ... in any manner whatever not provided by law any income return, or any part thereof or source of income, profits, losses, or expenditures appearing in any income return; and any offense against the foregoing provision shall be a misdemeanor and be punished by a fine not exceeding $1,000 or by imprisonment not exceeding one year, or both...
236 ÆäÀÌÁö - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate; (3) Any amount expended in restoring property or in making good the exhaustion thereof for which an allowance is or has been made...
220 ÆäÀÌÁö - gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service ... of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income...
298 ÆäÀÌÁö - Income may be defined as the gain derived from capital, from labor, or from both combined," provided it be understood to include profit gained through a sale or conversion of capital assets, to which it was applied in the Doyle Case (pp.
220 ÆäÀÌÁö - Income received by estates of deceased persons during the period of administration or settlement of the estate; and (4) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries or accumulated.
314 ÆäÀÌÁö - Such net income shall be ascertained by deducting from the gross amount of the income of such corporation, joint stock company or association, or insurance company, received within the year from all sources, (first) all the ordinary and necessary expenses actually paid within the year out of income in the maintenance and operation of its business and properties...
102 ÆäÀÌÁö - ... a reasonable allowance for actual reduction in flow and production to be ascertained not by the flush flow, but by the settled production or regular flow ; (b) in the case of mines a reasonable allowance for depletion thereof not to exceed the market value in the mine of the product thereof which has been mined and sold during the year for which the return and computation are made...
239 ÆäÀÌÁö - June in any year, and for ten days after notice and demand thereof by the collector, there shall be added the sum of five per centum on the amount of tax unpaid and interest at the rate of one per centum per month upon said tax from the time the same becomes due.
221 ÆäÀÌÁö - ... but the fact that the gains and profits are in any case permitted to accumulate and become surplus shall not be construed as evidence of a purpose to escape the said tax in such case unless the Secretary of the Treasury shall certify that in his opinion such accumulation is unreasonable for the purposes of the business.
255 ÆäÀÌÁö - ... paid in or earned surplus and undivided profits used or employed in the business...