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accrued Act of September actual additional agent allowed amended amount annual apply assessed association authority bank basis beneficiary bonds capital cash certificates Chapter charged citizens claim collection collector Commissioner computing cost court deduction depreciation derived determined distributed district dividends domestic duty earnings exceed excess exempt expenses fact fiduciary filed fiscal fixed foreign corporations gains Government gross held imposed income tax indebtedness individual insurance company interest Internal Revenue invested issued Letter from Treasury liable limited loss March meaning ment net income non-resident alien normal notice operating organized owner paid partnership payment penalty period permitted person prior profits provisions purchase reasonable received reported resident respect rules seems shares sources statute stockholders taxable taxpayer term thereof tion trade transaction Treasury Department dated trust United unless withholding
Page 557 - Income received by estates of deceased persons during the period of administration or settlement of the estate...
Page 582 - ... in any manner whatever not provided by law any income return, or any part thereof or source of income, profits, losses, or expenditures appearing in any income return; and any offense against the foregoing provision shall be a misdemeanor and be punished by a fine not exceeding $1,000 or by imprisonment not exceeding one year, or both...
Page 556 - Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid...
Page 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...
Page 584 - The amount so added to any tax shall be collected at the same time and In the same manner and as...
Page 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...
Page 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...
Page 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.
Page 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...