Notes on Revenue Act of 1918 Submitted by Secretary of Treasury Without Recommendation at this Time1919 - 188 páginas |
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Página 8
... authorize the direct or indirect exemption of any stock dividend or any capitalization of surplus tantamount thereto lawfully subject to the tax . Section 204. Net losses . It has been suggested that 8 NOTES ON THE REVENUE ACT OF 1918 .
... authorize the direct or indirect exemption of any stock dividend or any capitalization of surplus tantamount thereto lawfully subject to the tax . Section 204. Net losses . It has been suggested that 8 NOTES ON THE REVENUE ACT OF 1918 .
Página 11
... exempt or exclude from gross income interest on deposits in banks , banking associations , and trust companies received by alien individuals or foreign corporations not engaged in trade or business within the NOTES ON THE REVENUE ACT OF ...
... exempt or exclude from gross income interest on deposits in banks , banking associations , and trust companies received by alien individuals or foreign corporations not engaged in trade or business within the NOTES ON THE REVENUE ACT OF ...
Página 12
... exemption of such interest from taxation would be in keeping with the action of other countries and would encourage nonresident alien individuals and foreign cor- porations to transact financial business through institutions located in ...
... exemption of such interest from taxation would be in keeping with the action of other countries and would encourage nonresident alien individuals and foreign cor- porations to transact financial business through institutions located in ...
Página 16
... exempt from all Federal , State , and local taxation except estate or inheritance taxes . It has been suggested that this departure from the principle that taxpayers , in computing taxable income , should not be permitted to deduct ...
... exempt from all Federal , State , and local taxation except estate or inheritance taxes . It has been suggested that this departure from the principle that taxpayers , in computing taxable income , should not be permitted to deduct ...
Página 17
... exempt from taxation under this title as income to the taxpayer , or , in the case of a nonresident alien individual , the proportion of such interest which the amount of his gross income from sources within the United States bears to ...
... exempt from taxation under this title as income to the taxpayer , or , in the case of a nonresident alien individual , the proportion of such interest which the amount of his gross income from sources within the United States bears to ...
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Términos y frases comunes
1918 by adding accrued act of August act of October affirmed amendment in substantially apply assessment Baltic Mining Co bank bonds capital stock cent centum collected collector of internal Commissioner of Internal company or association computing construed corporation tax act dealer deducted distilling District of Columbia dividends exceed excise tax exempt following form gross income hereby Herold income tax indebtedness insurance company interest Internal Revenue internal-revenue joint-stock company lease lessee lessor liable manufacture Maryland Casualty Co McCoach mutual net income officers opium organized paragraph payment penalty person policyholder premium profits purchaser purpose railroad received required by law reserve funds Revenue Act Revised Statutes section 38 section 904 sell sixteenth amendment sold special tax stamp tax stock company stockholders subdivision subject to tax substantially the following suggested tax imposed taxable taxation taxpayer thereof tion Treasury U. S. Supreme Court United
Pasajes populares
Página 60 - SEC. 2. (a) That, subject only to such exemptions and deductions as are hereinafter allowed, the net income of a taxable person shall include gains, profits, and income, derived from salaries, wages, or compensation for personal service of whatever kind and in whatever form paid...
Página 113 - Provided further, That it shall not be necessary to negative any of the aforesaid exemptions in any complaint, information, indictment, or other writ or proceeding laid or brought under this Act; and the burden of proof of any such exemption shall be upon the defendant.
Página 109 - That such physician, dentist or veterinary surgeon shall keep a record of all such drugs dispensed or distributed, showing the amount dispensed or distributed, the date, and the name and address of the patient to whom such drugs are dispensed or distributed, except such as may be dispensed or distributed to a patient upon whom such physician, dentist or veterinary surgeon shall personally attend...
Página 43 - Columbia not compensated by insurance or otherwise, including a reasonable allowance for depreciation of property, if any, and in the case of insurance companies the sums other than dividends, paid within the year on policy and annuity contracts and the net addition, if any, required by law to be made within the year to reserve funds...
Página 78 - ... life insurance companies shall not include as income in any year such portion of any actual premium received from any individual policyholder as shall have been paid back or credited to such individual policyholder, or treated as an abatement of premium of such individual policyholder, within such year...
Página 93 - Bonds for indemnifying any person, corporation, partnership, or corporation who shall have become bound or engaged as surety, and all bonds for the due execution or performance of any contract, obligation, or requirement, or the duties of any office or position, and to account for money received by virtue thereof, and all other bonds of any description, except such as may be required in legal proceedings, not otherwise provided for in this schedule...
Página 123 - Columbia, shall be subject to pay annually a special excise tax with respect to the carrying on or doing business...
Página 67 - ... operating under the lodge system and providing for the payment of life, sick, accident and other benefits to the members of such societies, orders, or associations and dependents of such members...
Página 92 - Any person or persons liable to pay the tax as herein provided, or anyone who acts in the matter as agent or broker for such person or persons who shall make any...
Página 67 - That nothing in this section shall apply to mutual savings banks not having a capital stock represented by shares...