Treasury Decisions Under Internal Revenue Laws of the United States, Volumen18,Temas2277-2428U.S. Government Printing Office, 1919 |
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Página 36
... earnings up to that time were not sufficient to cover the distribution , in which case the excess over the earnings of the taxable year will be deemed to have been paid from the most recently accumu- lated surplus of prior years , and ...
... earnings up to that time were not sufficient to cover the distribution , in which case the excess over the earnings of the taxable year will be deemed to have been paid from the most recently accumu- lated surplus of prior years , and ...
Página 37
... earnings up to the date of payment and also the 1916 surplus of the corporation , the amount of such excess would be deemed to have been paid from the surplus of 1915 and would be taxable in the hands of the stockholders at the 1915 ...
... earnings up to the date of payment and also the 1916 surplus of the corporation , the amount of such excess would be deemed to have been paid from the surplus of 1915 and would be taxable in the hands of the stockholders at the 1915 ...
Página 53
... United States , are prima facie liable for the normal income tax on income derived from dividends upon the capital stock or from the net earnings of the aforesaid domestic or other resident corporations in the United States 53.
... United States , are prima facie liable for the normal income tax on income derived from dividends upon the capital stock or from the net earnings of the aforesaid domestic or other resident corporations in the United States 53.
Página 90
... earnings for an accounting period ratably over the period for the purpose of ascertaining earnings to date of dividend payment within such period . TREASURY DEPARTMENT , OFFICE OF COMMISSIONER OF INTERNAL REVENUE , To collectors of ...
... earnings for an accounting period ratably over the period for the purpose of ascertaining earnings to date of dividend payment within such period . TREASURY DEPARTMENT , OFFICE OF COMMISSIONER OF INTERNAL REVENUE , To collectors of ...
Página 131
... earnings or profits subject to tax in the hands of the recipient shareholder . The entire proceeds derived by a shareholder from the sale of such stock is income subject to both the normal and additional tax and shall be accounted for ...
... earnings or profits subject to tax in the hands of the recipient shareholder . The entire proceeds derived by a shareholder from the sale of such stock is income subject to both the normal and additional tax and shall be accounted for ...
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Términos y frases comunes
accrued act of October act of September actual agent alcohol allowed amended amount paid apply Approved assessed assets bonds calendar capital stock cent centum certificates charges claim collected collectors of internal Commissioner of Internal company or association computed court D. C. To collectors DANIEL depreciation district dividends excess profits taxes excise tax exemption filed fiscal foreign corporation Form gross income income tax indebtedness individual insurance companies interest Internal Revenue invested capital issued joint-stock company L. S. ROWE liability manufacturer March net income nineteen hundred nonresident alien OFFICE OF COMMISSIONER owner par value partnership payment penalty person plaintiff plaintiff in error prescribed prior purchase purpose received refund regulations ROPER sold Southern Pacific Co stamps statute stockholders tax imposed taxable taxpayer thereof tion trade or business TREASURY DEPARTMENT trust United W. G. McADOO
Pasajes populares
Página 51 - ... employers, and all officers and employees of the United States having the control, receipt, custody, disposal, or payment of interest, rent, salaries, wages, premiums, annuities...
Página 250 - 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; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income...
Página 167 - 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...
Página 248 - ... acted under the directions of the Secretary of the Treasury, or other proper officer of the Government, no execution shall issue against such collector or other officer, but the amount so recovered shall, upon final judgment, be provided for and paid out of the proper appropriation from the Treasury.
Página 213 - ... upon the obligee, or to reimburse the obligee for any portion of the tax, or to pay the interest without deduction for any tax which the obligor may be required or permitted to pay thereon, or to retain therefrom under any law of the United States...
Página 266 - ... a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business...
Página 268 - ... 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...
Página 2 - A word is not a crystal, transparent and unchanged; it is the skin of a living thought and may vary greatly in color and content according to the circumstances and the time in which it is used.
Página 257 - No deduction shall be allowed for any amount paid out for new buildings, permanent improvements, or betterments, made to increase the value of any property or estate...
Página 324 - ... (2) In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.