Comparison of the Revenue Acts of 1918 and 1921: With Index ...U.S. Government Printing Office, 1923 - 238ÆäÀÌÁö |
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3 ÆäÀÌÁö
... paid or accrued " or " paid or incurred , " and the terms " paid or incurred " and " paid or accrued " shall be construed according to the method of accounting upon the basis of which the net income is computed under section 212 ; and ...
... paid or accrued " or " paid or incurred , " and the terms " paid or incurred " and " paid or accrued " shall be construed according to the method of accounting upon the basis of which the net income is computed under section 212 ; and ...
5 ÆäÀÌÁö
... paid , but the dividend shall be deemed to have been paid from the most recently accumulated earnings or profits . ( e ) Any distribution made during the first sixty days of any taxable year shall be deemed to have been made from earn ...
... paid , but the dividend shall be deemed to have been paid from the most recently accumulated earnings or profits . ( e ) Any distribution made during the first sixty days of any taxable year shall be deemed to have been made from earn ...
10 ÆäÀÌÁö
... paid before or after the passage of this Act on account of the tax imposed for such fiscal year by Title II of the Revenue Act of 1918 shall be cred- ited toward the payment of the tax im- posed for such fiscal year by this Act , and if ...
... paid before or after the passage of this Act on account of the tax imposed for such fiscal year by Title II of the Revenue Act of 1918 shall be cred- ited toward the payment of the tax im- posed for such fiscal year by this Act , and if ...
12 ÆäÀÌÁö
... paid , in lieu of the taxes imposed by sections 210 and 211 of this title , a tax determined as follows : A partial tax shall first be computed upon the basis of the ordinary net in- come at the rates and in the manner provided in ...
... paid , in lieu of the taxes imposed by sections 210 and 211 of this title , a tax determined as follows : A partial tax shall first be computed upon the basis of the ordinary net in- come at the rates and in the manner provided in ...
13 ÆäÀÌÁö
... paid for each taxable year upon the net income of every individual a normal tax of 8 per centum of the amount of the net income in excess of the credits pro- vided in section 216 : Provided , That in the case of a citizen or resident of ...
... paid for each taxable year upon the net income of every individual a normal tax of 8 per centum of the amount of the net income in excess of the credits pro- vided in section 216 : Provided , That in the case of a citizen or resident of ...
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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
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19 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 derived...
23 ÆäÀÌÁö - ... 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 ÆäÀÌÁö - ... 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 ÆäÀÌÁö - 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 ÆäÀÌÁö - ... 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 ÆäÀÌÁö - 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 ÆäÀÌÁö - ... 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 ÆäÀÌÁö - 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 ÆäÀÌÁö - ... (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 ÆäÀÌÁö - ... (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...