 ... shall be placed on an annual basis by multiplying the amount thereof by twelve and dividing by the number of months included in the period for which the separate return is made. The tax shall be such part of the tax computed on such annual basis as...  Self-proving Business Arithmetic - Page 236by Thomas Theodore Goff - 1923 - 316 pagesFull view - About this book
 | United States. Court of Claims - 1940 - 772 pages
...on the basis of the period for which separate return is made, shall be placed on an annual basis b)' multiplying the amount thereof by twelve and dividing by the number of months included in the period for Opinion of the Court which the separate return is made. The tax shall be such part of... | |
 | United States - 1921 - 642 pages
...the tax shall be paid thereon at the rate for the calendar year hi which such period is included. (c) In the case of a return for a period of less than one year the For less than a year, net income shall be placed on an annual basis by multiplying the amount thereof... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 pages
...tax shall be paid thereon at the rate for the calendar year in which such period is included. 19e (c) In the case of a return for a period of less than...the net income shall be placed on an annual basis by mulw tiplying the amount thereof by twelve and dividing by the number of months included in such period;... | |
 | National Tax Association - 1924 - 628 pages
...court (SDNY) has upheld the constitutionality of sec. 226 (c) Rev. Act 1921, which provides that: "(c) In the case of a return for a period of less than...annual basis by multiplying the amount thereof by 12 and dividing by the number of months included in such period ; and the tax shall be such part of... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...under subdivision (a) the net income, computed in accordance with the provisions of subdivision (b), shall be placed on an annual basis by multiplying...twelve and dividing by the number of months included in the period for which the separate return is made. The tax shall be such part of the tax computed on... | |
 | United States - 1924 - 260 pages
...the tax shall be paid thereon at the rate for the calendar year in which such period is included. (c) In the case of a return for a period of less than one year the net income shall or (2) if the net income of such estate or trust is $1,000 or over or if any beneficiary of such estate... | |
 | 1924 - 498 pages
...provides solely for the placing of income on an annual basis and for computation of the tax thereon in the case of a return for a period of less than ore year where the change is made voluntarily by the taxpayer or pursuant to an order of the commissioner.... | |
 | 1924 - 1096 pages
...splitting his annual income into two parts. This section proposes to prevent such evasion by providing that in the case of a return for a period of less than...the net income shall be placed on an annual basis and the surtax properly computed thereon in accordance with the number of months in such period." In... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...under subdivision (a) the net income, computed in accordance with the provisions of subdivision (b), shall be placed on an annual basis by multiplying...twelve and dividing by the number of months included in the period for which the separate return is made. The tax shall be such part of the tax computed on... | |
 | John F. Sherwood - 1925 - 206 pages
...under subdivision (a) the net income, computed in accordance with the provisions of subdivision (b), shall be placed on an annual basis by multiplying...twelve and dividing by the number of months included in the period for which the separate return is made. The tax shall be such part of the tax computed on... | |
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