Cumulative Bulletin ... Income Tax Rulings, Τεύχη 4-5U.S. Government Printing Office, 1921 |
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Σελίδα 21
... surplus , 16x dollars , this latter amount representing the net income of the year as stated . The treasurer and the secretary of the corporation are its other stockholders . The Income Tax Unit denied the right of assessment under ...
... surplus , 16x dollars , this latter amount representing the net income of the year as stated . The treasurer and the secretary of the corporation are its other stockholders . The Income Tax Unit denied the right of assessment under ...
Σελίδα 24
... surplus profits , it may in the absence of statutory or charter prohibition declare a stock dividend . Section 3348 of the corporation laws of the State of Missouri , 1917 edition , provides in part as follows : DIVIDENDS MAY BE ...
... surplus profits , it may in the absence of statutory or charter prohibition declare a stock dividend . Section 3348 of the corporation laws of the State of Missouri , 1917 edition , provides in part as follows : DIVIDENDS MAY BE ...
Σελίδα 25
... surplus when an amount of money or property equivalent in value to the full par value of the stock distributed as a dividend has been accumulated and is permanently added to the stock of the corporation . SECTION 201 , ARTICLE 1541 ...
... surplus when an amount of money or property equivalent in value to the full par value of the stock distributed as a dividend has been accumulated and is permanently added to the stock of the corporation . SECTION 201 , ARTICLE 1541 ...
Σελίδα 26
... surplus or undivided profits amounting to $ 840,368.09 , which had accrued between 1906 and July 1 , 1916 . The portion of the bonds representing surplus earned before March 1 , 1913 , was not taxed and hence is not involved in these ...
... surplus or undivided profits amounting to $ 840,368.09 , which had accrued between 1906 and July 1 , 1916 . The portion of the bonds representing surplus earned before March 1 , 1913 , was not taxed and hence is not involved in these ...
Σελίδα 29
... surplus to capital 24 dollars . It appears that A owned 12y shares of stock of the corporation on April , 1916 , which were acquired by him prior to March 1 , 1913. It is submitted that the fair market value of such stock on March 1 ...
... surplus to capital 24 dollars . It appears that A owned 12y shares of stock of the corporation on April , 1916 , which were acquired by him prior to March 1 , 1913. It is submitted that the fair market value of such stock on March 1 ...
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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 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 nonresident alien 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.