Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp Taxes, Capital Stock Tax, Tax on Employment of Child LaborBobbs-Merrill Company, 1920 - 1151페이지 |
도서 본문에서
100개의 결과 중 1 - 5개
vii 페이지
... Accrued - Income Received in Kind - Income Received in the Equivalent of Cash - Income Received in the Form of Notes Gross Receipts and Gross Income - Exempt Income - Net Income -Net Income Subject to Normal Tax .. CHAPTER 15 . INCOME ...
... Accrued - Income Received in Kind - Income Received in the Equivalent of Cash - Income Received in the Form of Notes Gross Receipts and Gross Income - Exempt Income - Net Income -Net Income Subject to Normal Tax .. CHAPTER 15 . INCOME ...
viii 페이지
... Accrued Interest on Obligations at Time of Purchase - Bank Deposits - Brokers - Interest Accruing Prior to March 1 , 1913 - Rent - Royalties ... CHAPTER 19 . INCOME FROM DIVIDENDS . Definition of Dividends - Extent Taxable - Presumption ...
... Accrued Interest on Obligations at Time of Purchase - Bank Deposits - Brokers - Interest Accruing Prior to March 1 , 1913 - Rent - Royalties ... CHAPTER 19 . INCOME FROM DIVIDENDS . Definition of Dividends - Extent Taxable - Presumption ...
ix 페이지
... Accrued Within the Year - Sale and Re- tirement of Corporate Bonds - Maryland and Pennsylvania Ground Rent - Real Estate Mortgage 357 CHAPTER 24 . DEDUCTION OF TAXES . Taxes Paid or Accrued Within Year - Taxing Subdivisons of ...
... Accrued Within the Year - Sale and Re- tirement of Corporate Bonds - Maryland and Pennsylvania Ground Rent - Real Estate Mortgage 357 CHAPTER 24 . DEDUCTION OF TAXES . Taxes Paid or Accrued Within Year - Taxing Subdivisons of ...
85 페이지
... accrue with respect thereto , but it was later held under that law that such income was taxable , on the theory that ... accruing to them , and the estate itself was to be listed as a beneficiary with respect to any of its income not ...
... accrue with respect thereto , but it was later held under that law that such income was taxable , on the theory that ... accruing to them , and the estate itself was to be listed as a beneficiary with respect to any of its income not ...
117 페이지
... accrued to a pos- 38 This was undoubtedly intended to give the partner the benefit of the same exemption as was accorded to individuals or corporations under § 4 of the Revenue Act of 1916 , although that section referred only to ...
... accrued to a pos- 38 This was undoubtedly intended to give the partner the benefit of the same exemption as was accorded to individuals or corporations under § 4 of the Revenue Act of 1916 , although that section referred only to ...
목차
1 | |
12 | |
16 | |
19 | |
30 | |
35 | |
38 | |
44 | |
49 | |
56 | |
65 | |
69 | |
95 | |
100 | |
106 | |
136 | |
161 | |
174 | |
232 | |
237 | |
291 | |
299 | |
327 | |
330 | |
339 | |
357 | |
369 | |
371 | |
586 | |
597 | |
621 | |
629 | |
643 | |
738 | |
827 | |
839 | |
855 | |
869 | |
879 | |
923 | |
947 | |
954 | |
965 | |
1027 | |
1063 | |
1072 | |
기타 출판본 - 모두 보기
자주 나오는 단어 및 구문
accordance accrued actual addition agent allowed amount apply assessed association authority bank basis beneficiary bonds calendar capital carried cash Chapter citizen collected compensation computed contract cost court deductions derived determining discussed distributed dividends domestic earnings entitled exempt expenses fact farm farmer fiduciary fiscal foreign corporations gains Government gross income hands held imposed included income tax individual interest invested issued Letter from Treasury liability limited loss manner March meaning net income non-resident alien normal tax notes obligations operated organized owner paid partnership payment period personal service corporation principal prior profits provisions purchase question rates receipt received resident respect Revenue Act rule securities shares sources statute stockholders surtax taxable taxpayer term thereof tion transaction Treasury Department dated treated trust United withholding
인기 인용구
1033 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 except as provided by law...
499 페이지 - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
190 페이지 - In the case of assessment insurance companies the actual deposit of sums with State or Territorial officers, pursuant to law, as additions to guaranty or reserve funds shall be treated as being payments required by law to reserve funds.
978 페이지 - taxable year" means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which the net income is computed under section 212 or 232. The term "fiscal year" means an accounting period of twelve months ending on the last day of any month other than December. The term "taxable year...
78 페이지 - Columbia, or any corporation or association organized and operated exclusively for religious, charitable, scientific or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private stockholder or individual...
1006 페이지 - ... upon notice and demand by the collector, or the amount of tax overpaid, if any, shall be credited or refunded to the taxpayer in accordance with the provisions of section 322.
1003 페이지 - That in the case of mines, oil and gas wells, discovered by the taxpayer, on or after. March 1, 1913, and not acquired as the result of purchase of a proven tract or lease...
999 페이지 - Sec. 234. (a) That in computing the net income of a corporation subject to the tax imposed by section 230 there shall be allowed as deductions: (1) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered...
1010 페이지 - ... tax laws, including classifications of taxpayers and of income, the amounts allowed as deductions, exemptions, and credits, and any other facts deemed pertinent and valuable.
980 페이지 - Whenever in the opinion of the Commissioner the use of inventories is necessary In order clearly to determine the Income of any taxpayer, inventories shall be taken by such taxpayer upon such basis as the Commissioner, with the approval of the Secretary, may prescribe as conforming as nearly as may be to the best accounting practice In the trade or business and as most clearly reflecting the income.