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 14
... prescribed by law for the years . in which the corporation ac- cumulated the earnings or prof- its from which such dividend was paid , but the dividend shall be deemed to have been paid from the most recently accumulated earnings or ...
... prescribed by law for the years . in which the corporation ac- cumulated the earnings or prof- its from which such dividend was paid , but the dividend shall be deemed to have been paid from the most recently accumulated earnings or ...
Страница 20
... prescribed by the Commissioner the manner therein provided , with the approval of the Secre- the property acquired shall , for tary , expended in the acquisition the purpose of this section , be 37 Sec . 214 ( a ) ( 12 ) , p . 104 ; Sec ...
... prescribed by the Commissioner the manner therein provided , with the approval of the Secre- the property acquired shall , for tary , expended in the acquisition the purpose of this section , be 37 Sec . 214 ( a ) ( 12 ) , p . 104 ; Sec ...
Страница 40
... prescribe as conforming as prescribe as conforming as near- nearly as may be to the best ac - ly as may be to the best account- counting practice in the trade ing practice in the trade or busi- or business and as most clearly ness and ...
... prescribe as conforming as prescribe as conforming as near- nearly as may be to the best ac - ly as may be to the best account- counting practice in the trade ing practice in the trade or busi- or business and as most clearly ness and ...
Страница 42
... prescribed by the Commissioner called " second year " ) , and if net loss is in excess of the net in- with the approval of the Secre- such net loss is in excess of such come for such succeeding tax - tary be deducted from the net net ...
... prescribed by the Commissioner called " second year " ) , and if net loss is in excess of the net in- with the approval of the Secre- such net loss is in excess of such come for such succeeding tax - tary be deducted from the net net ...
Страница 46
... prescribed by the Commissioner with the ap- proval of the Secretary . FISCAL YEARS 1920-1921 AND 1921-1922 . SEC . 205. ( a ) [ 1 ] That if a taxpayer makes return for a fiscal year beginning in 1920 and ending in 1921 , his tax under ...
... prescribed by the Commissioner with the ap- proval of the Secretary . FISCAL YEARS 1920-1921 AND 1921-1922 . SEC . 205. ( a ) [ 1 ] That if a taxpayer makes return for a fiscal year beginning in 1920 and ending in 1921 , his tax under ...
Чести термини и фразе
accrued affirming Id amended approval ascer assessed basis benefit bonds calendar capital stock ceed centum cluding collected collector Commis Commissioner of Internal company or association computed decedent deduction dends distraint district dividends duction earnings entitled estate exceeds estate or trust estate tax exempt fair market value filed fiscal gains gross estate gross income imposed by section income exceeds income tax insurance company interest Internal Revenue invested capital joint-stock company levied loss March ment net income exceeds nineteen hundred nonresident alien normal tax pany par value paragraph partnership payable payment period person Philippine Islands poration Porto Rico premiums prescribed prior profits provided in section purpose quired received refund Revenue Act Second Cir Secretary shares sion sioner sources stockholders subdivision tax imposed tax paid taxable taxpayer 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.