Federal Income and Estate Tax Laws: Correlated and Annotated, Being a Compilation and Annotation of All Federal Income and Estate Tax Laws Since the Organization of the Federal Government and a Correlation of Such Laws Since the Sixteenth AmendmentJ. Byrne, 1925 - 549 страница |
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Страница 86
... operate , or maintain a public utility- ( A ) If by the terms of such contract the tax imposed by this title is to be paid out of the pro- ceeds from the operation of such public utility , prior to any divi- sion of such proceeds ...
... operate , or maintain a public utility- ( A ) If by the terms of such contract the tax imposed by this title is to be paid out of the pro- ceeds from the operation of such public utility , prior to any divi- sion of such proceeds ...
Страница 87
... operate , or maintain and purpose of which is to ac- a public utility , no tax shall be quire , construct , operate or levied under the provisions of maintain a public utility , no tax this title upon the income de- shall be levied ...
... operate , or maintain and purpose of which is to ac- a public utility , no tax shall be quire , construct , operate or levied under the provisions of maintain a public utility , no tax this title upon the income de- shall be levied ...
Страница 88
... operated exclusive- ly for the purpose of making loans to members , as does not exceed $ 300 ; SEC . 213. ( b ) ( 11 ) The rental value of a dwelling house and appurtenances thereof furnished to a minister of the gospel as part of his ...
... operated exclusive- ly for the purpose of making loans to members , as does not exceed $ 300 ; SEC . 213. ( b ) ( 11 ) The rental value of a dwelling house and appurtenances thereof furnished to a minister of the gospel as part of his ...
Страница 102
... operated and operated exclusively for re- stockholder or individual , or to exclusively for religious , chari- ligious , charitable , scientific , the special fund for vocational table , scientific , literary , or edu- literary , or ...
... operated and operated exclusively for re- stockholder or individual , or to exclusively for religious , chari- ligious , charitable , scientific , the special fund for vocational table , scientific , literary , or edu- literary , or ...
Страница 103
... operated exclusively for religious , charitable , scien- tific , or educational purposes , or to societies for the prevention of cruelty to children or animals , no part of the net income of which inures to the benefit of any private ...
... operated exclusively for religious , charitable , scien- tific , or educational purposes , or to societies for the prevention of cruelty to children or animals , no part of the net income of which inures to the benefit of any private ...
Чести термини и фразе
accrued affirming Id amended approval ascer assessed basis benefit bonds calendar capital stock centum cluding collected collector Commis Commissioner of Internal company or association computed decedent deduction dends distraint distribution district dividends duction estate or trust estate tax exempt fair market value filed fiscal gain gross estate gross income imposed by section income exceeds income tax insurance company interest Internal Revenue joint-stock company Lederer levied loss March McCoach ment net estate net income exceeds nineteen hundred nonresident alien normal tax pany paragraph partnership payable payment penalty period person Phellis Philippine Islands poration Porto Rico premiums prescribed prior provided in section purpose quired received refund Revenue Act Second Cir Secretary shares sion sioner sources stockholders subdivision tax imposed tax paid taxable taxpayer term thereof tion total net income trade or business United vided war-profits withholding
Популарни одломци
Страница 74 - 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...
Страница 190 - Corporations organized for the exclusive purpose of holding title to property, collecting income therefrom, and turning over the entire amount thereof, less expenses, to an organization which itself is exempt from the tax imposed by this title...
Страница 20 - No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock or securities in such corporation and immediately after the exchange such person or persons are in control (as defined in section 368 (c) ) of the corporation. For purposes of this section, stock or securities issued for services shall not be considered as issued in return for property.
Страница 94 - ... rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity...
Страница 82 - ... use of or interest in such property; also from interest, rent, dividends, securities or the transaction of any business carried on for gain or profit, or gains or profits, and income derived from any source whatever.
Страница 138 - ... or is to be used exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals or for the establishment, acquisition, maintenance or operation of a public cemetery not operated for profit...
Страница 98 - Debts ascertained to be worthless and charged off within the taxable year (or, in the discretion of the Commissioner, a reasonable addition to a reserve for bad debts) ; and when satisfied that a debt is recoverable only in part, the Commissioner may allow such debt, in an amount not in excess of the part charged off within the taxable year, as a deduction.
Страница 497 - ... 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...
Страница 262 - ... in the case of collections of items (not payable in the United States) of interest upon the bonds of foreign countries and interest upon the bonds of and dividends from foreign corporations by...
Страница 42 - Whenever in the opinion of the Commissioner the use of inventories is necessary In order clearly to determine the Income of any taxpayer, inventories shall be taken by such taxpayer upon such basis as the Commissioner, with the approval of the Secretary, may prescribe as conforming as nearly as may be to the best accounting practice In the trade or business and as most clearly reflecting the income.