The Federal Income Tax Law: With Summary and Explanatory NotesUniversity Press, 1913 - 50페이지 |
도서 본문에서
16개의 결과 중 1 - 5개
1 페이지
... TAX IN GENERAL The Federal Income Tax is composed of the so - called normal tax , namely , 1 % , and the addi- tional or super tax , which is a progressive addi- tion of percentage based upon increase of income , as shown by the ...
... TAX IN GENERAL The Federal Income Tax is composed of the so - called normal tax , namely , 1 % , and the addi- tional or super tax , which is a progressive addi- tion of percentage based upon increase of income , as shown by the ...
2 페이지
... income exceeding $ 75,000 and not exceeding $ 100,000 , additional 3 % on such excess amount . * See qualification in paragraph on normal tax . Net income exceeding $ 100,000 and not exceeding $ 250,000 2 THE FEDERAL INCOME TAX.
... income exceeding $ 75,000 and not exceeding $ 100,000 , additional 3 % on such excess amount . * See qualification in paragraph on normal tax . Net income exceeding $ 100,000 and not exceeding $ 250,000 2 THE FEDERAL INCOME TAX.
3 페이지
... normal tax , the following prin- Income cipal deductions are allowed : 1. Necessary expenses actually paid in carrying on any business , not including personal living or family expenses . Deductions 2. All interest paid ... INCOME TAX 3.
... normal tax , the following prin- Income cipal deductions are allowed : 1. Necessary expenses actually paid in carrying on any business , not including personal living or family expenses . Deductions 2. All interest paid ... INCOME TAX 3.
5 페이지
... normal tax only , return of dividends from companies whose income is taxable is not required . etc. Guardians , trustees and all persons or corpora- Returns of Guardians , tions acting in any fiduciary capacity are re ... INCOME TAX 5.
... normal tax only , return of dividends from companies whose income is taxable is not required . etc. Guardians , trustees and all persons or corpora- Returns of Guardians , tions acting in any fiduciary capacity are re ... INCOME TAX 5.
6 페이지
... income of another person , subject to tax , amounting to over $ 3,000 , are required in behalf of such person to deduct and withhold from payment and pay to the Government an amount equivalent to the normal income tax upon the same ...
... income of another person , subject to tax , amounting to over $ 3,000 , are required in behalf of such person to deduct and withhold from payment and pay to the Government an amount equivalent to the normal income tax upon the same ...
기타 출판본 - 모두 보기
자주 나오는 단어 및 구문
additional aforesaid annuity contracts benefit bills of exchange centum centum per annum collected collector or deputy Commissioner of Internal company or association compensation computed coupons day of March deduction deputy collector District of Columbia dividends entire net income excise tax exemption expenses and allowance false or fraudulent FEDERAL INCOME TAX fiscal foreign country gross amount hereinbefore income accruing income derived income exceeds indebtedness not exceeding individual policyholder interest paid Internal Revenue Internal Revenue Service joint-stock company list or return losses actually sustained losses and expenses ment net income exceeds nineteen hundred normal tax objects liable organized pany payable person residing Philippine Islands policy and annuity political subdivision porations Porto Rico prescribed Provided further required by law required to withhold Secretary sources tax herein imposed tax paid taxes imposed thirty days prior tion total net income transacted and capital Treasury trust company United vidual withheld withhold and pay
인기 인용구
50 페이지 - Act, but the repeal of existing laws or modifications thereof embraced in this Act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before...
16 페이지 - 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...
36 페이지 - That mutual marine insurance companies shall include in their return of gross income gross premiums collected and received by them less amounts paid for reinsurance, but shall be entitled to include in...
29 페이지 - First. All the ordinary and necessary expenses paid within the year in the maintenance and operation of its business and properties, including rentals or other payments required to be made as a condition to the continued use or possession of property to which the corporation has not taken or is not taking title, or in which it has no equity. "Second. All losses actually sustained and charged off within the year and not compensated by insurance or otherwise...
10 페이지 - Fraternal beneficiary societies, orders, or associations, (A) operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system...
46 페이지 - That all administrative, special, and general provisions of law, including the laws in relation to the assessment, remission, collection, and refund of internal-revenue taxes not heretofore specifically repealed and not inconsistent with the provisions of this section, are hereby extended and made applicable to all the provisions of this section and to the tax herein imposed.
41 페이지 - Every collector shall, from time to time, cause his deputies to proceed through every part of his district and inquire after and concerning all persons therein who are liable to pay any internal-revenue tax, and all persons owning or having the care and management of any objects liable to pay any tax, and to make a list of such persons and enumerate said objects.
35 페이지 - March in each year thereafter, a true and accurate return under oath or affirmation of its president...
3 페이지 - Provided, That the proceeds of life insurance policies paid upon the death of the person insured or payments made by or credited to the insured, on life insurance, endowment, or annuity contracts, upon the return thereof to the insured at the maturity of the term mentioned in the contract, or upon surrender of contract, shall not be included as income.
14 페이지 - That there shall be levied, asNormal Tax sessed, collected and paid annually upon the entire net income arising or accruing from all sources in the preceding calendar year to every citizen of the United States...