Income Tax ProcedureRonald Press Company, 1920 - Excess profits tax |
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Common terms and phrases
accrued actual alien individual allowable deduction amortization amount apply assessed assets basis calendar capital stock cash cent certificates charged claim collector Commissioner compensation computed cost Court December 31 dends depletion depreciation determined distribution employees excess profits tax expenses fair market value February 28 federal fiduciary filed fiscal foreign corporation Former Procedure gross income imposed included income tax interest Internal Revenue inventory invested issued January liability Liberty bonds Liberty Loan loss net income non-resident alien normal tax obsolescence owner par value partnership payable payment penalty period personal service corporation poration premiums purchase purpose rates refund reported resident return of income RULING Section 214 securities shares statute stock dividends stockholders surplus surtax taxable income taxation taxes paid taxpayer thereof tion transaction Treasury trust United War Finance Corporation war profits withholding agent
Popular passages
Page 121 - ... 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; and any offense against the foregoing provision shall be a misdemeanor and be punished by a fine not exceeding $1,000 or by imprisonment not exceeding one year, or both...
Page 70 - 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 203 - An Act to provide revenue, equalize duties, and encourage the industries of the United States, and for other purposes," the Act of October 3, 1913, entitled "An Act to reduce tariff duties and to provide revenue for the Government, and for other purposes...
Page 493 - [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 845 - 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.
Page 534 - 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 205 - No suit or proceeding shall be maintained in any court for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected...
Page 220 - ... 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 817 - 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 864 - 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...