Income Tax ProcedureRonald Press Company, 1918 - Excess profits tax Editions for 1922-25 include federal capital stock tax, federal estate tax, and supplement to Excess profits tax procedure, 1921. |
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Page 18
... transaction cited in this paragraph unless an individual has enough similar transactions to justify calling him a trader . There are pending numerous cases appealing from the action of 18 INCOME TAX PROCEDURE.
... transaction cited in this paragraph unless an individual has enough similar transactions to justify calling him a trader . There are pending numerous cases appealing from the action of 18 INCOME TAX PROCEDURE.
Page 54
... transaction and the income is neither increased nor decreased by reason of the sale per se , of the stock at a price greater or less than its par value . ( T. D. 2090. ) Under the British law , premiums received by a company on an issue ...
... transaction and the income is neither increased nor decreased by reason of the sale per se , of the stock at a price greater or less than its par value . ( T. D. 2090. ) Under the British law , premiums received by a company on an issue ...
Page 58
... transactions from the standpoint of both sides . If it is a clear distribution of profits , it is a grave question whether or not a board of direc- tors has authority to pay out profits except in dividends to stockholders . If it is in ...
... transactions from the standpoint of both sides . If it is a clear distribution of profits , it is a grave question whether or not a board of direc- tors has authority to pay out profits except in dividends to stockholders . If it is in ...
Page 59
... transaction is a gift and the recipient need not return it at all . The Internal Revenue Bureau has ruled on bonuses as follows : * Any bonus , or other item of compensation , paid to an employe in addition to his regular salary or wage ...
... transaction is a gift and the recipient need not return it at all . The Internal Revenue Bureau has ruled on bonuses as follows : * Any bonus , or other item of compensation , paid to an employe in addition to his regular salary or wage ...
Page 66
... transaction of any business carried on for gain or profit . .... Law . Section 2. ( c ) For the purpose of ascertaining the gain derived from the sale or other disposition of property , real , personal , or mixed , acquired before March ...
... transaction of any business carried on for gain or profit . .... Law . Section 2. ( c ) For the purpose of ascertaining the gain derived from the sale or other disposition of property , real , personal , or mixed , acquired before March ...
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Common terms and phrases
accrued Act of September actual allowable deductions amended amount annual ascertained assessed assets basis bonds book value capital stock cash value cent centum charged claim collector Commissioner of Internal company or association computing corporation cost Court debt December 31 deducted from gross dends depletion depreciation depreciation reserve distribution earnings excess profits tax exemption expenses fair value fiscal gross income income received income tax law income tax returns indebtedness individual insurance company interest paid Internal Revenue invested capital issued January joint-stock company liability Liberty bonds loss manufacture market value ment munitions nineteen hundred non-resident alien normal tax October par value partnership payment person poration prior to March purchase purpose reasonable regulations ruling Section shares stock dividend stockholders surplus surtax tax imposed taxable income taxation taxpayer thereof tion transaction Treasury Department treasury stock United