Τι λένε οι χρήστες - Σύνταξη κριτικής
Δεν εντοπίσαμε κριτικές στις συνήθεις τοποθεσίες.
Άλλες εκδόσεις - Προβολή όλων
accordance acquired action actually additional allowed amended amount appears applied ARTICLE assessment assets authority bank basis bonds cash cent charged claim close collected collector Commissioner Committee Company compensation computing consideration considered constitute contract corporation cost court decision deduction depreciation derived determined difference distribution dividend dollars earnings effect entire excess exemption expenses fact filed follows fund gain Government gross income held husband included Income Tax Income Tax Unit individual interest Internal Revenue inventory invested capital issued loss March market value meaning operating opinion organized paid partnership payment period presented prior profits provides purchase question reason received Regulations 45 rendered representing respect result Revenue Act ruling salary SECTION securities shares sold statute stockholders sustained taxable taxpayer thereof tion trade transaction Treasury trust United wife
Σελίδα 99 - 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...
Σελίδα 255 - ... except such part thereof as may be shown to have originally belonged to such other person and never to have been received or acquired by the latter from the decedent for less than an adequate and full consideration in money or money's worth: Provided.
Σελίδα 156 - Income received by estates of deceased persons during the period of administration...
Σελίδα 101 - In any case in which a tax is assessed upon the basis of a consolidated return, the total tax shall be computed in the first instance as a unit and shall then be assessed upon the respective affiliated corporations in such proportions as may be agreed upon among them, or, in the absence of any such agreement, then on the basis of the net income properly assignable to each.
Σελίδα 415 - Secretary may, after due notice and opportunity for hearing, suspend and disbar from further practice before his department any such person, agent, or attorney shown to be incompetent, disreputable, or who refuses to comply with the said rules and regulations, or who shall with intent to defraud, in any manner willfully and knowingly deceive, mislead, or threaten any claimant or prospective claimant, by word, circular, letter, or by advertisement.
Σελίδα 284 - Columbia, the compensation received as such), of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived...
Σελίδα 246 - All property of the wife, owned by her before marriage, and that acquired afterwards by gift, bequest, devise, or descent, with the rents, issues, and profits thereof, is her separate property.
Σελίδα 284 - ... and income derived from salaries, wages or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever.
Σελίδα 250 - In cases where a married woman has conveyed, or shall hereafter convey, real property which she acquired prior to May 19, 1889, the husband, or his heirs or assigns, of such married woman, shall be barred from commencing or maintaining any action to show that said real property was community property, or to recover .said real property, as follows: As to conveyances heretofore made, from and after one year from the date of the taking effect of this act; and as to conveyances hereafter made, from and...
Σελίδα 221 - States who is not a mere transient or sojourner is a resident of the United States for purposes of the income tax. Whether he is a transient is determined by his intentions with regard to the length and nature of his stay. A mere floating intention, indefinite as to time, to return to another country is not sufficient to constitute him a transient.