Notes on Revenue Act of 1918 Submitted by Secretary of Treasury Without Recommendation at this Time1919 - 188 páginas |
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Página 9
... taxable year beginning after October 31 , 1918 , and ending prior to January 1 , 1920 , " should be made general or permanent , and that the definition of " net losses " contained in this section be amended to resolve in the affirmative ...
... taxable year beginning after October 31 , 1918 , and ending prior to January 1 , 1920 , " should be made general or permanent , and that the definition of " net losses " contained in this section be amended to resolve in the affirmative ...
Página 10
... taxable year ; and the taxes imposed by this title and by Title III for such preceding taxable year shall be redetermined accordingly . Any amount found to be due to the taxpayer upon the basis of such redetermination shall be credited ...
... taxable year ; and the taxes imposed by this title and by Title III for such preceding taxable year shall be redetermined accordingly . Any amount found to be due to the taxpayer upon the basis of such redetermination shall be credited ...
Página 12
... taxed on the ground that this income is derived from sources ( that is , manufacture or production ) within the United States , whereas if the factory of a foreign corporation is located abroad and sales are made through an office in ...
... taxed on the ground that this income is derived from sources ( that is , manufacture or production ) within the United States , whereas if the factory of a foreign corporation is located abroad and sales are made through an office in ...
Página 13
... and in- come derived by way of compensation for personal service and from sales and dealings in property whether real or personal , and makes all such income taxable as income of the year in NOTES ON THE REVENUE ACT OF 1918 . 13.
... and in- come derived by way of compensation for personal service and from sales and dealings in property whether real or personal , and makes all such income taxable as income of the year in NOTES ON THE REVENUE ACT OF 1918 . 13.
Página 14
... taxable year , but that a part of such income should be set aside and taxed separately according to a special method . It has been pointed out also that the realization in one year of gains from the sale of capital assets or long - time ...
... taxable year , but that a part of such income should be set aside and taxed separately according to a special method . It has been pointed out also that the realization in one year of gains from the sale of capital assets or long - time ...
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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...