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accordance accrued agent alien individual allowed amended amount apply approval assessed authorized basis benefit bonds calendar cent centum citizen claim collected collector Commissioner companies computed containing contract corporation cost credits deduction deemed derived determine distributed district dividends domestic duty earnings ending entire excess exemption extension Federal fiduciary fiscal foreign foreign corporation gains Government gross income income exceeds income tax individual installment interest issued levied liable Loan loss manner month non-resident alien normal tax obligations officer operated organizations otherwise paid partnership payment period personal exemption personal service corporation possession prescribed profits rates reasonable received refunded regulations relating resident respect Revenue Act rules Secretary securities share showing statute stockholders subdivision surtax tax imposed taxable taxes paid taxpayer term thereof tion trade Treasury trust United
Page 106 - That every partnership shall make a return for each taxable year, stating specifically the items of its gross income and the deductions allowed by this title, and shall include in the return the names and addresses of the individuals who would be entitled to share in the net income if distributed and the amount of the distributive share of each individual. The return shall be sworn to by any one of the partners.
Page 127 - It shall be unlawful for any collector, deputy collector, agent, clerk, or other officer or employee of the United States to divulge or to make known in any manner whatever not provided by law to any person the operations, style of work, or apparatus of any manufacturer or producer visited by him in the discharge of his official duties, or the amount or source of income, profits, losses, expenditures, or any particular thereof,.
Page 129 - The amount so added to any tax shall be collected at the same time and in the same manner and as part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax.
Page 97 - ... taxes assessed against local benefits of a kind tending to increase the value of the property assessed...
Page 111 - A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business, including a reasonable allowance for obsolescence.
Page 114 - States and not having any office or place of business therein, there shall be deducted and withheld at the source in the same manner and upon the same items of income as is provided in section...
Page 107 - If the change is from calendar year to fiscal year, a separate return shall be made for the period between the close of the last calendar year for which return was made and the date designated as the close of the fiscal year.
Page 128 - ... whenever any person who is required to deliver a monthly or other return of objects subject to tax fails to do so at the time required, or delivers any return which, in the opinion of the collector, is false or fraudulent, or contains any undervaluation or understatement...