The Federal Income Tax Explained: With the Regulations of the Treasury DepartmentLittle, Brown, and Company, 1895 - 144 páginas |
Otras ediciones - Ver todas
The Federal Income Tax Explained: With the Regulations of the Treasury ... John Melville Gould Sin vista previa disponible - 2018 |
The Federal Income Tax Explained: With the Regulations of the Treasury ... John Melville Gould Sin vista previa disponible - 2015 |
Términos y frases comunes
1st day accrued actually paid aforesaid allowed amount paid annual list annual returns assessed association bonds Bout business expenses cent Central Nat centum clause collected collector or deputy Commissioner of Internal Davidson County deducted depositors deputy collector district dividends duty earnings Eastern Kentucky Railway exempt false or fraudulent fiduciary four thousand dollars fraudulent return gains gross profits guardian held included income return income tax interest paid Internal Revenue July 14 LELAND STANFORD JR levied liable to pay list or return ment municipal mutual plan neglect or refusal non-resident notice oath or affirmation officers or persons payable payment penalty person or corporation policy holders prescribed profits or income Railroad Railroad Co real estate receipts received render a list rent required by law residing Sect statute stockholders taxation taxpayer thereof tion United verified by oath Wall ward wilfully false withhold
Pasajes populares
Página 87 - Every collector to whom any .payment of any income tax is made shall upon request give to the person making such payment a full written or printed receipt, stating the amount paid and the particular account for which such payment was made...
Página 98 - ... it shall be lawful for the collector to summon such person, or any other person having possession, custody, or care of books of account containing entries relating to the business of such person, or any other person he may deem, proper, to appear before him and produce such books at a time and place named in the summons, and to give testimony or answer interrogatories, under oath, respecting any objects or income liable to tax or the returns thereof.
Página 74 - ... 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...
Página 74 - 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...
Página 77 - ... note or memorandum addressed to such person, requiring him or her to render to such collector or deputy collector the list or return required by law within ten days from the date of such note or memorandum, verified by oath. And if any person, on being notified or required as aforesaid, shall refuse or neglect to render such list or return within the time required as aforesaid, or whenever any person who is required to deliver a monthly or other return of objects subject to tax fails to do so...
Página 91 - That there shall be levied, assessed, 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, whether residing at home or abroad...
Página 75 - 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 internalrevenue 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.
Página 115 - That there shall be levied, collected, and paid on all salaries of officers, or payments for services to persons in the civil, military, naval, or other employment or service of the United States, including Senators and Representatives and Delegates in Congress, when exceeding the rate of...
Página 78 - Territory, he may enter any collection district where such person may be found and there make the examination herein authorized. And to this end he may there exercise all the authority which he might lawfully exercise in the district for which he was commissioned: Provided, That 'person...
Página 98 - And if any person, on being notified or required as aforesaid, shall refuse or neglect to render such list or return within the time required as aforesaid, or whenever any person who is required to deliver a monthly or other return of objects subject to tax fails to do so at the time required, or delivers any return which, in the opinion of the collector, is erroneous, false, or fraudulent, or contains any undervaluation or understatement, or refuses to allow any regularly authorized Government officer...