Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws of a General Nature and Miscellaneous Provisions Applicable to the Administration of the Internal-revenue LawsU.S. Government Printing Office, 1920 - 1035 страница |
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Страница 214
... deduction of the amount realized from sale of distiller's personal property , held , that the judgment should be entered for the full amount of the bond , the sum realized from the personal property not being a legal offset . ( United ...
... deduction of the amount realized from sale of distiller's personal property , held , that the judgment should be entered for the full amount of the bond , the sum realized from the personal property not being a legal offset . ( United ...
Страница 476
... deductions allowed by law ( excluding in the case of corporations amounts allowed as a deduction under paragraph ( 6 ) of subdivision ( a ) of section 234 ) over the sum of the gross income plus any interest received free from taxation ...
... deductions allowed by law ( excluding in the case of corporations amounts allowed as a deduction under paragraph ( 6 ) of subdivision ( a ) of section 234 ) over the sum of the gross income plus any interest received free from taxation ...
Страница 477
... deduction in computing the net income for the suc- able year . ceeding taxable year . Deduction for beneficiaries of ( c ) The benefit of this section shall be allowed to the Partners , and members of a partnership and the beneficiaries ...
... deduction in computing the net income for the suc- able year . ceeding taxable year . Deduction for beneficiaries of ( c ) The benefit of this section shall be allowed to the Partners , and members of a partnership and the beneficiaries ...
Страница 485
... deduction for the amortization of such part of the cost of such facilities or vessels as has been borne by the taxpayer , but not again including any amount otherwise allowed under this title or previous Acts of Congress as a deduction ...
... deduction for the amortization of such part of the cost of such facilities or vessels as has been borne by the taxpayer , but not again including any amount otherwise allowed under this title or previous Acts of Congress as a deduction ...
Страница 486
... deductions allowed by this paragraph shall be equitably apportioned between the lessor and lessee ; Articles 234 and ... deduction shall be allowed only as to contri- butions or gifts made to domestic corporations , or to such vocational ...
... deductions allowed by this paragraph shall be equitably apportioned between the lessor and lessee ; Articles 234 and ... deduction shall be allowed only as to contri- butions or gifts made to domestic corporations , or to such vocational ...
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39 Stat 40 Stat Act of August Act of February act of June act of March act of October affixed aforesaid agent alcohol allowed amount apply approved assessed Atty August 27 authorized bonded warehouse brands cents centum certificates cigars collected Commissioner of Internal corporation court dealer deduction deputy collector distilled spirits distillery distraint district District of Columbia duty exceed exempt export February 24 filed fiscal forfeiture gallons gauger Government hereby imprisoned income insurance companies Internal Revenue internal-revenue laws issued joint-stock company June 13 June 30 liable malt liquors manufacture ment net income nineteen hundred officer oleomargarine packages paid penalty person Philippine Islands prescribed production Provided further purposes received rectifier refund regulations removed repealed Revised Statutes Secretary sell snuff sold special tax stamps subdivision sureties tax imposed taxable thereof tion tobacco Treasury United violation