Cumulative Bulletin ... Income Tax Rulings, Τεύχη 4-5U.S. Government Printing Office, 1921 |
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Σελίδα 32
... inventories are employed and the cars were on hand at the beginning of the taxable year in which sold , the value at which they were included in the inventory at that date . SECTION 202 , ARTICLE 1561 : Basis for deter- mining gain or ...
... inventories are employed and the cars were on hand at the beginning of the taxable year in which sold , the value at which they were included in the inventory at that date . SECTION 202 , ARTICLE 1561 : Basis for deter- mining gain or ...
Σελίδα 46
... market value in excess of the cost of the old stock in 1918. Held , that this case falls within the provisions of article 1567 of Regulations 45 . SECTION 203. - INVENTORIES . SECTION 203 , ARTICLE 1581 § 202 ] 46 938 23-21-1670.
... market value in excess of the cost of the old stock in 1918. Held , that this case falls within the provisions of article 1567 of Regulations 45 . SECTION 203. - INVENTORIES . SECTION 203 , ARTICLE 1581 § 202 ] 46 938 23-21-1670.
Σελίδα 47
... inventory real estate which is held for sale for the purpose of calcu- lating net income subject to Federal income tax . SECTION 203 , ARTICLE 1581 : Need of inventories . 24-21-1683 A. R. M. 129 Held , that the M Company can not take ...
... inventory real estate which is held for sale for the purpose of calcu- lating net income subject to Federal income tax . SECTION 203 , ARTICLE 1581 : Need of inventories . 24-21-1683 A. R. M. 129 Held , that the M Company can not take ...
Σελίδα 48
... inventory as of the close of that year and file amended returns to conform therewith . The chief of the inventory section of the Income Tax Unit does not concur in the findings of the auditor on the ground that a bona fide sale was ...
... inventory as of the close of that year and file amended returns to conform therewith . The chief of the inventory section of the Income Tax Unit does not concur in the findings of the auditor on the ground that a bona fide sale was ...
Σελίδα 49
... inventory . A tax- payer may , regardless of his past practice , adopt the basis of " cost or market , whichever is lower " for his 1920 inventory , provided a disclosure of the fact and that it represents a change are made in the ...
... inventory . A tax- payer may , regardless of his past practice , adopt the basis of " cost or market , whichever is lower " for his 1920 inventory , provided a disclosure of the fact and that it represents a change are made in the ...
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accrued acquired action actual cash value actually allowed amount appears ARTICLE assessment assets attorney bank basis bonds capital stock cash cent certificates charged claim collectors of internal Commissioner of Internal Committee community property Company compensation computing consideration the appeal constitute contract corporation cost court December 31 depletion depreciation determined distribution dollars earnings excess profits tax exemption expenses fact fair market value filed fund gain or loss gross income held husband included Income Tax Unit interest Internal Revenue inventory invested capital issued lease liability ment net income opinion paid par value partnership payment personal service plaintiff plaintiff in error provides provisions of section purchase purpose question received refund Regulations 45 rendered Revenue Act salary section 210 shares sold statute stockholders surplus sustained tax return taxable taxpayer thereof tion trade or business transaction Treasury Decision trust wife
Δημοφιλή αποσπάσματα
Σελίδα 62 - 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 349 - ... amounts received, through accident or health insurance or under workmen's compensation acts, as compensation for personal injuries or sickness, plus the amount of any damages received whether by suit or agreement...
Σελίδα 375 - ... (a) In the case of a corporation or partnership: (1) Actual cash paid in, (2) the actual cash value of tangible property paid in other than cash...
Σελίδα 11 - In cases where receivers, trustees in bankruptcy, or assignees are operating the property or business of corporations, such receivers, trustees, or assignees shall make returns for such corporations in the same manner and form as corporations are required to make returns. Any tax due on the basis of such returns made by receivers, trustees, or assignees shall be collected in the same manner as if collected from the corporations of whose business or property they have custody and control.
Σελίδα 104 - Income which is credited to the account of or set apart for a taxpayer and which may be drawn upon by him at any time is subject to tax for the year during which so credited or set apart, although not then actually reduced to possession.
Σελίδα 229 - ... but the fact that the gains and profits are in any case permitted to accumulate and become surplus shall not be construed as evidence of a purpose to escape the said tax in such case unless the Secretary of the Treasury shall certify that in his opinion such accumulation is unreasonable for the purposes of the business.
Σελίδα 95 - 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 70 - ... 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, the computation shall be made in accordance with such method as in the opinion of the Commissioner does clearly reflect the income.
Σελίδα 257 - Columbia, shall be subject to pay annually a special excise tax with respect to the carrying on or doing business by such corporation, joint stock company or association, or insurance company, equivalent to one per centum upon the entire net income over and above five thousand dollars received by it from all sources during such year...
Σελίδα 244 - 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.