Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp Taxes, Capital Stock Tax, Tax on Employment of Child LaborBobbs-Merrill Company, 1920 - 1151ÆäÀÌÁö |
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Including Stamp Taxes, Capital Stock Tax, Tax on Employment of Child Labor George Edwin Holmes. PREFACE A radical change in our system of income and excess - profits tax- ation seems imminent - for two reasons . The complexities of the ...
Including Stamp Taxes, Capital Stock Tax, Tax on Employment of Child Labor George Edwin Holmes. PREFACE A radical change in our system of income and excess - profits tax- ation seems imminent - for two reasons . The complexities of the ...
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Including Stamp Taxes, Capital Stock Tax, Tax on Employment of Child Labor George Edwin Holmes. Bill was first introduced in Congress on May 27 , 1918 , but was not finally enacted ... tax on corporations with respect to 2 FEDERAL INCOME TAX.
Including Stamp Taxes, Capital Stock Tax, Tax on Employment of Child Labor George Edwin Holmes. Bill was first introduced in Congress on May 27 , 1918 , but was not finally enacted ... tax on corporations with respect to 2 FEDERAL INCOME TAX.
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... income tax law , the tax was measured by the net income of corporations , and the language of the subsequent income tax laws is in many instances either identical or very similar . To that extent decisions and rulings under the 1909 Law ...
... income tax law , the tax was measured by the net income of corporations , and the language of the subsequent income tax laws is in many instances either identical or very similar . To that extent decisions and rulings under the 1909 Law ...
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... safe to assume that the income tax laws in Porto Rico and the Philippines are identical with the Revenue Act of 1916 . 39 See Chapter 14 . 40 See Chapter 14 . such basis and in such manner as in the opinion 10 FEDERAL INCOME TAX.
... safe to assume that the income tax laws in Porto Rico and the Philippines are identical with the Revenue Act of 1916 . 39 See Chapter 14 . 40 See Chapter 14 . such basis and in such manner as in the opinion 10 FEDERAL INCOME TAX.
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... income tax and does not allow a similar exemp- tion or credit to citizens of the United States not residing in such country . The personal exemption may be deducted only in com- puting the normal tax.50 The 1918 Law provides that all ...
... income tax and does not allow a similar exemp- tion or credit to citizens of the United States not residing in such country . The personal exemption may be deducted only in com- puting the normal tax.50 The 1918 Law provides that all ...
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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
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1033 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 except as provided by law...
499 ÆäÀÌÁö - 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 ÆäÀÌÁö - 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 ÆäÀÌÁö - 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 ÆäÀÌÁö - 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 ÆäÀÌÁö - ... 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 ÆäÀÌÁö - 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 ÆäÀÌÁö - 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 ÆäÀÌÁö - ... 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 ÆäÀÌÁö - 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.