Income Tax Procedure ...Ronald Press Company, 1919 - Excess profits tax |
From inside the book
Results 1-5 of 100
Page xii
... owner of income to be furnished . Regulation governing returns by brokers . Return covering dividends paid . Payment of interest on United States bonds . Certificates of ownership . Substitute certificates . Monthly and annual returns ...
... owner of income to be furnished . Regulation governing returns by brokers . Return covering dividends paid . Payment of interest on United States bonds . Certificates of ownership . Substitute certificates . Monthly and annual returns ...
Page xxiii
... owner of estate . Returns for deceased persons . ( Exemption allowed . Return when administration is closed . Liability for pay- ment of tax . Claim for refunding . Fiduciaries indemnified against claims for taxes paid . ) Withholding ...
... owner of estate . Returns for deceased persons . ( Exemption allowed . Return when administration is closed . Liability for pay- ment of tax . Claim for refunding . Fiduciaries indemnified against claims for taxes paid . ) Withholding ...
Page 8
... owners of the business taxed , but it can be reconciled to this general prin- ciple if interpreted in terms of remuneration for a privilege created by the activities of the state . In other words , the business has received a benefit by ...
... owners of the business taxed , but it can be reconciled to this general prin- ciple if interpreted in terms of remuneration for a privilege created by the activities of the state . In other words , the business has received a benefit by ...
Page 13
... owner was taxable as income . This was changed in 1917. The Wisconsin Income Tax , with Explanatory Notes ( 3rd edition , Madison , 1917 ) . ' Charles J. Bullock , The Massachusetts Income Tax ( Boston , 1916 ) . closely.1 As early as ...
... owner was taxable as income . This was changed in 1917. The Wisconsin Income Tax , with Explanatory Notes ( 3rd edition , Madison , 1917 ) . ' Charles J. Bullock , The Massachusetts Income Tax ( Boston , 1916 ) . closely.1 As early as ...
Page 110
... owner of the income by which the penalty is measured . ( Reg . No. 33 , 1918 , ¶¶ 284 , 285. ) No interest on penalties . - The interest charge of I per cent a month imposed upon taxes overdue applies ' only to the amount of tax , not ...
... owner of the income by which the penalty is measured . ( Reg . No. 33 , 1918 , ¶¶ 284 , 285. ) No interest on penalties . - The interest charge of I per cent a month imposed upon taxes overdue applies ' only to the amount of tax , not ...
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Other editions - View all
Common terms and phrases
accrued actually additional allowable allowable deductions amended amount apply assessed assets bank basis bonds calendar capital cash cent certificates Chapter charged claim close collected collector Commissioner compensation computed considered constitute contract corporation cost course Court decision deduction determined difference distribution dividends earnings effect employees entire excess profits tax exemption expenses fact fair filed fiscal foreign Former Procedure gains gifts gross income held holding imposed income tax indebtedness individual interest Internal inventory invested issued less limited loss March means ment method months necessary normal tax obligations operation paid partnership payment period permitted practice prior purchase question rates realized reasonable received REGULATION reported result ruling Section securities shares specifically stockholders surplus taxable taxation taxpayer term tion transaction Treasury United
Popular passages
Page 72 - taxable year" means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which the net income is computed under this chapter. The term "fiscal year" means an accounting period of twelve months ending on the last day of any month other than December. The term "taxable year...
Page 859 - Mutual savings banks not having a capital stock represented by shares ; (3) Fraternal beneficiary societies, orders, or associations, (A) operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system...
Page 928 - ... or to permit any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law; and it shall be unlawful for any person to print or publish in any manner whatever not provided by law any income return or any part thereof or source of income, profits, losses, or expenditures appearing in any income return...
Page 891 - In the case of mines, oil and and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation of Improvements, according to the peculiar conditions in each case...
Page 399 - That in computing net income there shall be allowed as deductions: (1) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered...
Page 193 - paid" for the purposes of the deductions and credits under this article, means "paid or accrued" or "paid or incurred," and the terms "paid or incurred" and "paid or accrued" shall be construed according to the method of accounting upon the basis of which the net income is computed, under this article.
Page 361 - A word is not a crystal, transparent and unchanged, it is the skin of a living thought and may vary greatly in color and content according to the circumstances and the time in which it is used.
Page 159 - ... shall render a true and accurate return to the Commissioner, under such regulations and in such form and manner and to such extent as may be prescribed by him with the approval of the Secretary, setting forth the amount of such gains, profits, and income, and the name and address of the recipient of such payment.
Page 635 - Losses sustained during the taxable year and not compensated for by insurance or otherwise, if incurred in any transaction entered into for profit, though not connected with the trade or business...
Page 889 - The amount received by the insured as a return of premium or premiums paid by him under life insurance, endowment or annuity contracts, either during the term or at the maturity of the term mentioned in the contract or upon surrender of the contract.