An Analysis and Interpretation of the Federal Income Tax LawW.F. Roberts Company, 1914 - 73 páginas |
Dentro del libro
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Página 9
... capital stock or from the net earnings of corporations and others enumerated in paragraph G , who pay the normal tax upon net income . b - The income upon which the normal tax has been withheld and paid or to be paid under provisions of ...
... capital stock or from the net earnings of corporations and others enumerated in paragraph G , who pay the normal tax upon net income . b - The income upon which the normal tax has been withheld and paid or to be paid under provisions of ...
Página 11
... capital stock or from the net earnings of corporations which is made the 7th specific deduction in paragraph B , the total amount thereof should be deducted from gross income for the purposes of the normal tax , in- stead of five ...
... capital stock or from the net earnings of corporations which is made the 7th specific deduction in paragraph B , the total amount thereof should be deducted from gross income for the purposes of the normal tax , in- stead of five ...
Página 18
... capital stock outstanding , or if no capital stock its capital employed in business at the close of the year . Second - The total amount of its bonded and other indebtedness at the close of the year . Third- The gross amount of its ...
... capital stock outstanding , or if no capital stock its capital employed in business at the close of the year . Second - The total amount of its bonded and other indebtedness at the close of the year . Third- The gross amount of its ...
Página 19
... capital stock represented by shares ; fraternal beneficiary societies ; orders or associations operating under the lodge sys- tem and providing for the payment of life , sick , accident and other benefits to members of such societies ...
... capital stock represented by shares ; fraternal beneficiary societies ; orders or associations operating under the lodge sys- tem and providing for the payment of life , sick , accident and other benefits to members of such societies ...
Página 20
... capital stock outstanding at the close of the year , or if no capital stock the amount of interest paid within the year on an amount of its indebtedness not exceed- ing the amount of capital employed in the business at the close of the ...
... capital stock outstanding at the close of the year , or if no capital stock the amount of interest paid within the year on an amount of its indebtedness not exceed- ing the amount of capital employed in the business at the close of the ...
Otras ediciones - Ver todas
ANALYSIS & INTERPRETATION OF T Henry M. 1846-1930 Foote,Robert John 1852-1922 Tracewell,Etc United States Laws Sin vista previa disponible - 2016 |
ANALYSIS & INTERPRETATION OF T Henry M. 1846-1930 Foote,Robert John 1852-1922 Tracewell,Etc United States Laws Sin vista previa disponible - 2016 |
Términos y frases comunes
aforesaid annual net income approved ascer assessment bank or collecting bonds centum certificate of ownership certificates of deposit claim collecting agency collector of internal Commissioner of Internal companies or associations compensation computed coupons or interest day of March deputy collector District of Columbia dividends ductions entire net income excise tax exemption fiduciary foreign country gross amount hereinbefore income derived income exceeds income received INCOME TAX LAW indebtedness not exceeding individual policyholder interest orders interest paid Internal Revenue joint-stock companies liable list or return losses and expenses ment name of debtor nineteen hundred normal tax oath or affirmation organized owner payable payment persons residing Philippine Islands Porto Rico Provided further registered interest reinsurance required by law returns of annual Secretary sources tax herein imposed tax imposed taxable income transacted and capital TREASURY DEPARTMENT trustee or debtor United W. G. MCADOO W. H. OSBORN withheld withhold and pay
Pasajes populares
Página 72 - 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, and to every person residing in the United States, though not a citizen thereof, a tax of 1 per centum per annum upon such income, except as hereinafter provided...
Página 41 - States and not compensated by insurance or otherwise, including a reasonable allowance for depreciation by use, wear and tear of property, if any, and in the case of mines a reasonable allowance for depletion of ores and all other natural deposits, not to exceed...
Página 41 - In the case of mutual insurance companies (including interinsurers and reciprocal underwriters, but not including mutual life or mutual marine insurance companies) requiring their members to make premium deposits to provide for losses and expenses...
Página 43 - March in each year thereafter, a true and accurate return under oath or affirmation of its president...
Página 29 - 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 31 - Circuit Court of Appeals of the United States, within any circuit wherein such person resides or has his principal place of business, or in the United States Court of Appeals for the District of Columbia, by filing in such court, within sixty days after the entry of such order, a written petition praying that the order of the Commission be modified or set aside in whole or in part.
Página 39 - ... such net income shall be ascertained by deducting from the gross amount of its income received within the year from business transacted and capital invested within the United States and any of its territories, Alaska and the District of Columbia (first), all the ordinary...
Página 55 - 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...
Página 54 - Columbia, shall be subject to pay annually a special excise tax with respect to the carrying on or doing business...
Página 42 - The said tax shall be computed upon the remainder of said net income of each person subject thereto, accruing during each preceding calendar year ending December thirty-first: Provided, however, That for the year ending December thirtyfirst, nineteen hundred and thirteen...