Digest of the Federal Revenue Act of 1921: For Income and Excess Profits Taxes for 1921, 1922 and Subsequent Years, with Tables for Calculation of Tax and for Comparison of Taxes; Act Passed November 23, 1921. Effective for Income Tax January 1, 1921National City Company, 1921 - 99 pages |
Other editions - View all
Digest of the Federal Revenue Act of 1921: For Income and Excess Profits ... National City Company No preview available - 2016 |
Common terms and phrases
50 per centum accrued amended amount of tax approval assessed basis calendar year 1921 ceeds cents centum certificate cigars claim collected collector Commissioner contract dealer decedent December 31 deductions allowed determined distribution District of Columbia dividends domestic corporation erty estate or trust excess-profits tax fair market price fiduciary filed fiscal foreign corporation gross estate gross income imposed by section income ex income exceeds income tax insurance companies interest Internal Revenue invested capital Liberty Bond lieu manufacturer March ment net estate net income ex nonresident alien normal tax paragraph partnership payment penalty period personal service corporation poration prior profits tax provided in section purpose Rate Tax return of income Revenue Act Secretary section 262 sold special tax stamp stock or shares stockholders surtax tax imposed tax paid taxable taxpayer term thereof tion Total Tax trade or business United withholding agent