Cumulative Bulletin ... Income Tax Rulings, Τεύχη 4-5U.S. Government Printing Office, 1921 |
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Σελίδα 27
... prior years , but were not included as deductions on the taxpayer's return for the reason , according to its statement , that it was informed by the reve- nue agent that it was not entitled so to do . These bonuses for the ensuing year ...
... prior years , but were not included as deductions on the taxpayer's return for the reason , according to its statement , that it was informed by the reve- nue agent that it was not entitled so to do . These bonuses for the ensuing year ...
Σελίδα 39
... prior to Septem- ber 30 , 1917 , it distributed among its stockholders , proportionately to their ownership of stocks , the cash received from the sale and the accounts receiv- able in kind . The corporation , however , was not ...
... prior to Septem- ber 30 , 1917 , it distributed among its stockholders , proportionately to their ownership of stocks , the cash received from the sale and the accounts receiv- able in kind . The corporation , however , was not ...
Σελίδα 40
... prior to March 1 , 1913 , for a price in excess of its value on that date , such value being greater than its cost , the difference between such value and the selling price is income subject to taxation . 2. INCOME GAIN FROM SALE OF ...
... prior to March 1 , 1913 , for a price in excess of its value on that date , such value being greater than its cost , the difference between such value and the selling price is income subject to taxation . 2. INCOME GAIN FROM SALE OF ...
Σελίδα 41
... prior decisions of the court , concur only in the judgment . SECTION 202 , ARTICLE 1561 : Basis for deter- mining gain or loss from sale . 16-21-1573 T. D. 3176 ( Ct . D. 9 ) INCOME TAX - REVENUE ACT OF 1916 - DECISION OF COURT . 1 ...
... prior decisions of the court , concur only in the judgment . SECTION 202 , ARTICLE 1561 : Basis for deter- mining gain or loss from sale . 16-21-1573 T. D. 3176 ( Ct . D. 9 ) INCOME TAX - REVENUE ACT OF 1916 - DECISION OF COURT . 1 ...
Σελίδα 42
... prior to March 1 , 1913 , for an amount in excess of its value March 1 , 1913 , but equal to its cost , he receives no profit , hence no income subject to taxation . 3. INCOME GAIN FROM SALE OF CAPITAL ASSETS - COST OF PROPERTY . Where ...
... prior to March 1 , 1913 , for an amount in excess of its value March 1 , 1913 , but equal to its cost , he receives no profit , hence no income subject to taxation . 3. INCOME GAIN FROM SALE OF CAPITAL ASSETS - COST OF PROPERTY . Where ...
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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.