Internal Revenue Laws of the Philippine Islands in Force and Effect July 1, 1921 ...U.S. Government Printing Office, 1921 - 116페이지 |
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20 centavos accrue agent alcohol allotment amended by sec amount approval assessment association bank bonded warehouse Bureau of Internal business or trade cedula tax cent per annum centum certificate charges cigars collected collector of internal copartnership compañía corporation cuenta en participación dealer deduction delinquent denatured denatured alcohol distilled spirits distillery distraint duty exempt fermented liquors forest products forfeiture fractional part thereof franchise gross hereby imprisonment income exceeds indebtedness insurance company interest internal revenue internal-revenue officer internal-revenue taxes issued joint account cuenta joint-stock company leaf tobacco liable license municipality nonresident alien paid partnership payable payment penalties Percentage tax person pesos Philippine Islands premium prescribed privilege tax profits prohibited drugs province provincial treasurer purposes reasonable allowance receipts received regulations removed retail secretary of finance sells specific tax stamp tax imposed taxable taxpayer tion total net income tuba Unlawful weights and measures wholesale
인기 인용구
91 페이지 - shall equal the capital originally invested, or in case of purchase made prior to March 1, 1913, the fair market value as of that date, no further allowance shall be made. No deduction shall be allowed for any amount paid out for new buildings, permanent improvements, or betterments, made to increase the value of any property or estate, and no
102 페이지 - the exhaustion thereof for which an allowance is or has been made: Provided further, That mutual fire and mutual employers' liability and mutual workmen's compensation and mutual casualty insurance companies requiring their members to make premium deposits to provide for losses and expenses shall not return as income any portion of the
90 페이지 - made within the year to corporations or associations organized and operated exclusively for religious, charitable, scientific, or educational purposes, or to societies for the prevention of cruelty to children or animals, no part of the net income of which inures to the benefit of any private stockholder or individual, to an amount not in excess of
99 페이지 - the corporation has not taken or is not taking title, or in which it has no equity. Second. All losses actually sustained and charged off within the year and not compensated by insurance or otherwise, including a reasonable allowance for the depreciation of property arising out of its use or employment in the business or trade:
17 페이지 - in blank, or by delivery, or by any paper, or agreement, or memorandum, or other evidence of transfer or sale, whether entitling the holder in any manner to the benefit of such stock, or to secure the future payment of money, or for the future transfer of any stock, on each
17 페이지 - centavos. (c) On all sales or agreements to sell, or memoranda of sales, or deliveries, or transfer of shares or certificates of stock in any association, company, or corporation, or transfer by assignment in blank, or by delivery, or by any paper, or agreement, or memorandum, or other
90 페이지 - per centum of the taxpayer's taxable net income as computed without the benefit of this paragraph. Such contributions or gifts shall be allowable as deductions only if verified under rules and regulations prescribed by the collector of internal revenue with the approval of the secretary of finance.
98 페이지 - of a fraternity itself operating under the lodge system, and providing for the payment of life, sick, accident, or other benefits to the members of such society, order, or association, or their
101 페이지 - depreciation of property arising out of its use or employment in the business or trade: (a) and in the case of oil and gas wells 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;
98 페이지 - Fifth. Cemetery company owned and operated exclusively for the benefit of its members. Sixth. Corporation or association organized and operated exclusively for religious, charitable, scientific, or educational purposes, no part of the net income of which inures to the benefit of any private stockholder or individual: Provided, however, That the income of whatever kind and character from any of its properties, real or personal,