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
xiii 페이지
... Invested Capital Cash Paid In - Tangible Property Paid In - Intangible Prop- erty - Mixed Aggregates of Tangible and ... Invested Capital - Adjustments Which Increase or Reduce Book Value of Assets - Adjustments Due to Changes in Taxable ...
... Invested Capital Cash Paid In - Tangible Property Paid In - Intangible Prop- erty - Mixed Aggregates of Tangible and ... Invested Capital - Adjustments Which Increase or Reduce Book Value of Assets - Adjustments Due to Changes in Taxable ...
131 페이지
... invested a substantial amount of capital.13 CAPITAL OF PERSONAL SERVICE CORPORATION : INFERENCE FROM USE . The term " capital " means not only capital actually invested by the owners or stockholders , but also capital secured in other ...
... invested a substantial amount of capital.13 CAPITAL OF PERSONAL SERVICE CORPORATION : INFERENCE FROM USE . The term " capital " means not only capital actually invested by the owners or stockholders , but also capital secured in other ...
142 페이지
... invested by such partner or partners were first held broadly to be taxable as associations for purposes of the income , excess profits and capital stock tax . ( Reg . 45 , Art . 1506 ; T. D. 2711 ; Letter from Treasury Department dated ...
... invested by such partner or partners were first held broadly to be taxable as associations for purposes of the income , excess profits and capital stock tax . ( Reg . 45 , Art . 1506 ; T. D. 2711 ; Letter from Treasury Department dated ...
162 페이지
... invested capital and net income of the branch form a part of the invested capital and net income of the entire organization . Where such branches or units of a business are owned and controlled through the med- ium of separate ...
... invested capital and net income of the branch form a part of the invested capital and net income of the entire organization . Where such branches or units of a business are owned and controlled through the med- ium of separate ...
165 페이지
... invested capital . " Two or more corpora- tions were not " affiliated ' ' merely because all or substantially all of the stock therein was owned by the same corporation , individual or partnership ; they were required also to be engaged ...
... invested capital . " Two or more corpora- tions were not " affiliated ' ' merely because all or substantially all of the stock therein was owned by the same corporation , individual or partnership ; they were required also to be engaged ...
목차
49 | |
56 | |
65 | |
69 | |
95 | |
100 | |
106 | |
136 | |
161 | |
174 | |
232 | |
237 | |
291 | |
330 | |
339 | |
357 | |
369 | |
371 | |
383 | |
597 | |
621 | |
629 | |
643 | |
738 | |
827 | |
839 | |
855 | |
869 | |
907 | |
923 | |
947 | |
954 | |
965 | |
1027 | |
1063 | |
1072 | |
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.