Comparison of the Revenue Acts of 1918 and 1921: With Index ...U.S. Government Printing Office, 1923 - 238페이지 |
도서 본문에서
42개의 결과 중 1 - 5개
페이지
... capital . Estate tax . Telegraph and telephone messages tax . Transportation tax ... Insurance tax .. Beverage tax . Cigars , tobacco , and manufactures tax Admissions and dues tax . Excise tax .. Special taxes . Stamp tax .. Schedule A ...
... capital . Estate tax . Telegraph and telephone messages tax . Transportation tax ... Insurance tax .. Beverage tax . Cigars , tobacco , and manufactures tax Admissions and dues tax . Excise tax .. Special taxes . Stamp tax .. Schedule A ...
8 페이지
... capital assets , used in the conduct of such trade or business ) ; and when so resulting means INVENTORIES . SEC . 203. That whenever in the opin- ion of the Commissioner the use of inven- tories is necessary in order clearly to ...
... capital assets , used in the conduct of such trade or business ) ; and when so resulting means INVENTORIES . SEC . 203. That whenever in the opin- ion of the Commissioner the use of inven- tories is necessary in order clearly to ...
11 페이지
... CAPITAL GAIN . SEC . 206. ( a ) That for the purpose of this title : ( 1 ) The term " capital gain " means taxable gain from the sale or exchange of capital assets consummated after Decem- ber 31 , 1921 ; ( 2 ) The term " capital loss ...
... CAPITAL GAIN . SEC . 206. ( a ) That for the purpose of this title : ( 1 ) The term " capital gain " means taxable gain from the sale or exchange of capital assets consummated after Decem- ber 31 , 1921 ; ( 2 ) The term " capital loss ...
12 페이지
... capital gain over the sum of the capital deduc- tions and capital losses ; ( 5 ) The term " ordinary net income " means the net income , computed in accordance with the provisions of this title , after excluding all items of capital gain , ...
... capital gain over the sum of the capital deduc- tions and capital losses ; ( 5 ) The term " ordinary net income " means the net income , computed in accordance with the provisions of this title , after excluding all items of capital gain , ...
44 페이지
... capital is a material income - producing factor , and which was previously owned by a part- nership or individual , the net income of such trade or business from January 1 , 1921 , to the date of such organization may at the option of ...
... capital is a material income - producing factor , and which was previously owned by a part- nership or individual , the net income of such trade or business from January 1 , 1921 , to the date of such organization may at the option of ...
자주 나오는 단어 및 구문
20 per centum 50 cents accrued alcohol by volume amended amount of tax amount paid approval assessed basis benefit bonds calendar cents cigars collected computed contract dealer decedent December 31 distributed District of Columbia dividends estate or trust excess excess-profits taxes exempt fair market filing fiscal foreign corporation gross estate gross income hereby imposed by section income exceeds income tax interest Internal Revenue internal-revenue invested capital leaf tobacco levied Liberty Bond lieu manner manufacturer ment net income exceeds nonresident alien package par value paragraph partnership payable payment penalty personal service corporation place of business poration Provided further provided in section purposes refunded regulations prescribed Revenue Act Secretary section 230 sioner sold special tax stamp stock or shares subdivision tax equivalent tax imposed taxable taxpayer thereof tion trade or business United vided wines
인기 인용구
19 페이지 - 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 derived...
23 페이지 - ... rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity.
175 페이지 - ... or to permit any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law; and it shall be unlawful for any person to print or publish 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...
92 페이지 - To the extent of the amount receivable by the executor as insurance under policies taken out by the decedent upon his own life; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries as insurance under policies taken out by the decedent upon his own life.
74 페이지 - ... the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any income return, or to permit any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person...
21 페이지 - The income of foreign governments received from investments in the United States in stocks, bonds, or other domestic securities, owned by such foreign governments, or from interest on deposits in banks in the United States of moneys belonging to such foreign governments, or from any other source within the United States ; 56.
73 페이지 - ... or more in any taxable year, or, in the case of such payments made by the United States, the officers or employees of the United States having information as to such payments and required to make returns in regard thereto...
61 페이지 - States) ; (3) estate, inheritance, legacy, succession and gift taxes; and (4) taxes assessed against local benefits of a kind tending to increase the value of the property assessed...
90 페이지 - ... (a) To the extent of the interest therein of the decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the expenses of its administration and is subject to distribution as part of his estate...
35 페이지 - ... (a) There shall be allowed as a deduction (in lieu of the deduction for charitable, etc., contributions authorized by section 23 (o) ) any part of the gross income, without limitation, which pursuant to the terms of the will or deed creating the trust...