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
viii 페이지
... INTEREST , RENT AND ROYALTIES . Exempt Interest - United States Obligations - Federal Land Bank and National Farm Loan Association - Obligations of Possessions of the United States , Territories , District of Columbia , States , Exempt ...
... INTEREST , RENT AND ROYALTIES . Exempt Interest - United States Obligations - Federal Land Bank and National Farm Loan Association - Obligations of Possessions of the United States , Territories , District of Columbia , States , Exempt ...
ix 페이지
... INTEREST . Interest on Capital - Indebtedness to Purchase or Carry Tax - Exempt Securities - Interest Paid or Accrued Within the Year - Sale and Re- tirement of Corporate Bonds Maryland and Pennsylvania Ground Rent - Real Estate ...
... INTEREST . Interest on Capital - Indebtedness to Purchase or Carry Tax - Exempt Securities - Interest Paid or Accrued Within the Year - Sale and Re- tirement of Corporate Bonds Maryland and Pennsylvania Ground Rent - Real Estate ...
17 페이지
... interest on " tax - free covenant " bonds where the owner is not known.64 It is to be noted that the only case in which withholding against citizens or residents of this country takes place is ( 4 ) above . In such cases the law is made ...
... interest on " tax - free covenant " bonds where the owner is not known.64 It is to be noted that the only case in which withholding against citizens or residents of this country takes place is ( 4 ) above . In such cases the law is made ...
46 페이지
... INTEREST . Non - resident aliens are taxable upon all interest on bonds , notes or other interest - bearing obligations of residents of this country , corporate or otherwise , but for the purpose of the normal tax they are entitled to a ...
... INTEREST . Non - resident aliens are taxable upon all interest on bonds , notes or other interest - bearing obligations of residents of this country , corporate or otherwise , but for the purpose of the normal tax they are entitled to a ...
47 페이지
... interest or in which it is credited to an account against which he may draw.25 The bank is required to withhold the normal tax of 8 % on such interest when paid to non - resident aliens.26 SALARIES FOR EXTRA - TERRITORIAL SERVICES PAID ...
... interest or in which it is credited to an account against which he may draw.25 The bank is required to withhold the normal tax of 8 % on such interest when paid to non - resident aliens.26 SALARIES FOR EXTRA - TERRITORIAL SERVICES PAID ...
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기타 출판본 - 모두 보기
자주 나오는 단어 및 구문
accrued agent allowed amended amount received apply assessed assets bank basis beneficiary bonds calendar year 1918 capital stock Chapter citizen claim collector Commissioner compensation computed cost court depletion depreciation distributive share dividends domestic corporations earnings or profits entitled estate or trust excess-profits taxes expenses fair market value February 28 fiduciary file returns fiscal foreign corporations gross income held imposed included income derived income from sources income received income tax insurance companies interest inventory invested joint-stock Letter from Treasury liability Liberty Bonds Liberty Loan limited partnerships live stock loss March ment net income nominal stockholder non-resident alien non-resident foreign normal tax obligations partner payment penalties personal exemption personal service corporation poration premium principal prior provisions purchase purpose rates receipt return of income Revenue Act rule statute surtax taxable taxpayer thereof tion transaction Treasury Department dated United War Finance Corporation 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.