Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock Tax, and War Excess Profits TaxCallaghan, 1917 - 658 páginas |
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Términos y frases comunes
accrued Act of October Act of September actual cash value allowed amended amount annual net income apply ascer ascertained assessed assets bank beneficiary bonds business or trade calendar capital stock centum certificates Chapter claim collection collector Commissioner of Internal computing cost court deduction depletion depreciation determined distributed district dividends domestic corporations earnings exceed excess profits tax exempt expenses fiduciary file returns fiscal foreign corporations foreign partnership gross income held income derived income received indebtedness individual insurance company intangible property interest paid Internal Revenue invested capital joint-stock company lessee Letter from Treasury liable loss McCoach ment nineteen hundred non-resident alien normal tax par value pay the tax payment penalty person place of business poration premiums profits provisions purchase purpose receipts reported return of annual rules shares statute subdivision supertax surplus tax imposed taxable taxpayer thereof tion transaction Treasury Department dated United
Pasajes populares
Página 553 - Income received by estates of deceased persons during the period of administration or settlement of the estate...
Página 196 - 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 568 - First. All the ordinary and necessary expenses paid within the year in the maintenance and operation of its business and properties, including 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 580 - The amount so added to any tax shall be collected at the same time and in the same manner and as...
Página 226 - The amount received by the insured as a return of premium or premiums paid by him under life insurance, endowment, or annuity contracts, either during the term or at the maturity of the term mentioned in the contract or upon surrender of the contract...
Página 132 - If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount shall be a lien in favor of the United States from the time when the...
Página 301 - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate; (3) Any amount expended in restoring property or in making good the exhaustion thereof for which an allowance is or has been made...
Página 556 - ... a reasonable allowance for actual reduction in flow and production to be ascertained not by the flush flow, but by the settled production or regular flow; (6) in the case of mines a reasonable allowance for depletion thereof not to exceed the market value in the mine of the product thereof which has been mined and sold during the year for which the return and computation are made...
Página 24 - In a strict and legal seN.se that is properly the domicil of a person where he has his true, fixed, permanent home and principal establishment, and to which, whenever he is absent, he has the intention of returning (animus rercrtcndi) .u [Italics supplied.] Mr.
Página 126 - ... every corporation, joint-stock company or association, and every insurance company, organized in the United States, no matter how created or organized, not including partnerships...