Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp Taxes, Capital Stock Tax, Tax on Employment of Child Labor, Tax on Undistributed ProfitsCallaghan, 1919 - 1023 pages |
From inside the book
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Page 107
... ( cash and securities ) remained in the individual sued and that his position and right to deal with the same were only suspended . The receiver having received income from the property in his possession was required to file a return as a ...
... ( cash and securities ) remained in the individual sued and that his position and right to deal with the same were only suspended . The receiver having received income from the property in his possession was required to file a return as a ...
Page 147
... cash receipts , unless the partnership keeps its books on the basis of cash receipts and disbursements . Where accounts receivable , for instance , are entered on the books of the partnership as income and the amounts thereof are ...
... cash receipts , unless the partnership keeps its books on the basis of cash receipts and disbursements . Where accounts receivable , for instance , are entered on the books of the partnership as income and the amounts thereof are ...
Page 162
... - service corporation to its shareholders or members whether in cash or in property or in stock of the corporation 77 Reg . 45 , Arts . 1523 and 1532 . out of its earnings or profits accumulated since February 28 162 FEDERAL INCOME TAX.
... - service corporation to its shareholders or members whether in cash or in property or in stock of the corporation 77 Reg . 45 , Arts . 1523 and 1532 . out of its earnings or profits accumulated since February 28 162 FEDERAL INCOME TAX.
Page 208
... cash . The fact that the underlying companies credit to the holding company the amount of the earnings to which it is entitled on the basis of the stock it holds , together with the fact that the holding company takes up on its books ...
... cash . The fact that the underlying companies credit to the holding company the amount of the earnings to which it is entitled on the basis of the stock it holds , together with the fact that the holding company takes up on its books ...
Page 209
... cash revenues with which to pay the tax . The lessor could not exonerate itself from liability for the tax subsequently imposed under a law thereafter enacted by making a lease of its property which provided for the payment of all its ...
... cash revenues with which to pay the tax . The lessor could not exonerate itself from liability for the tax subsequently imposed under a law thereafter enacted by making a lease of its property which provided for the payment of all its ...
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Other editions - View all
Common terms and phrases
accrued actual agent allowed amended apply assessed assets basis beneficiary bonds capital stock cash cent centum certificates Chapter citizens claim collected collector Commissioner computed contract cost court deduction depletion depreciation determined distributed domestic corporations exceed excess excess-profits taxes exempt expenses February 28 fiduciary file returns fiscal foreign corporation gross income held included income derived income tax indebtedness individual intangible property interest Internal Revenue invested capital issued Letter from Treasury liable Liberty Bond loss March ment non-resident alien normal tax obligations owner par value paragraph partnership pay the tax payment penalty period person personal-service corporation poration present law prior purchase purpose refund resident respect Revenue Act rule shares sources stamp statute stockholders subdivision surplus surtax tax imposed taxable taxpayer thereof tion trade or business transaction transfer Treasury Department dated United War Finance Corporation withholding
Popular passages
Page 887 - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
Page 955 - If any clause, sentence, paragraph, or part of this Act shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder of this Act, but shall be confined in its operation to the clause, sentence, paragraph, or part thereof directly involved in the controversy in which such judgment shall have been rendered.
Page 270 - 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...
Page 934 - July, 1898, there shall be levied, collected and paid, for and in respect of the several bonds, debentures or certificates of stock and of indebtedness, and other documents...
Page 947 - ... (2) In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.
Page 216 - All corporations, whether they expire by their own limitation, or are otherwise dissolved, shall nevertheless be continued for the term of three years from such expiration or dissolution bodies corporate for the purpose of prosecuting and defending suits by or against them, and of enabling them gradually to settle and close their...
Page 951 - Commissioner shall add to the tax 25 per centum of its amount, except that when a return is filed after such time and it is shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such addition shall be made to the tax.
Page 900 - Commissioner may require, conditioned upon the payment by the taxpayer of any amount of tax found due upon any such redetermination ; and the bond herein prescribed shall contain such further conditions as the Commissioner may require.
Page 904 - Farmers', Fruit Growers', or like associations, organized and operated as sales agents for the purpose of marketing the products of members and turning back to them the proceeds of sales, less the necessary selling expenses, on the basis of the quantity of produce furnished by them; 140.
Page 890 - Act of 1918. required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity...