Cumulative Bulletin ... Income Tax Rulings, Τεύχη 4-5U.S. Government Printing Office, 1921 |
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Σελίδα 21
... paid to its president , who owns one share of stock , and fe dollars paid for incorporation and legal serv- ices . Its net income was , accordingly , 16x dollars and its balance sheet at the close of December 31 , 1917 , shows capital ...
... paid to its president , who owns one share of stock , and fe dollars paid for incorporation and legal serv- ices . Its net income was , accordingly , 16x dollars and its balance sheet at the close of December 31 , 1917 , shows capital ...
Σελίδα 24
... paid in true preferred stock is exempt from tax the same as though the dividend were paid in common stock ; how- ever , if the stock issued and distributed as a dividend ranks with or prior to the interest of general creditors ( with ...
... paid in true preferred stock is exempt from tax the same as though the dividend were paid in common stock ; how- ever , if the stock issued and distributed as a dividend ranks with or prior to the interest of general creditors ( with ...
Σελίδα 25
... paid up not less than fifty per cent of such capital increases . As the declaration of stock dividends is not ... PAID IN DEBENTURE Bonds . A dividend paid in debenture bonds of the corporation is income to the stockholders . 2 ...
... paid up not less than fifty per cent of such capital increases . As the declaration of stock dividends is not ... PAID IN DEBENTURE Bonds . A dividend paid in debenture bonds of the corporation is income to the stockholders . 2 ...
Σελίδα 27
... paid in property . ( Also Section 202 , Article 1563 : Section 214 ( a ) 1 , Article 105. ) Recommended in the appeal of the M Company that there be allowed as deductions in the taxable year 1917 ( 1 ) the full amount of salaries and ...
... paid in property . ( Also Section 202 , Article 1563 : Section 214 ( a ) 1 , Article 105. ) Recommended in the appeal of the M Company that there be allowed as deductions in the taxable year 1917 ( 1 ) the full amount of salaries and ...
Σελίδα 57
... paid a like normal tax of 2 per centum upon the income of every individual , a citizen or resident of the United States , received in the calendar year 1917 and every calendar year thereafter . The provisions did not extend to the ...
... paid a like normal tax of 2 per centum upon the income of every individual , a citizen or resident of the United States , received in the calendar year 1917 and every calendar year thereafter . The provisions did not extend to the ...
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Συχνά εμφανιζόμενοι όροι και φράσεις
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.