War Revenue and Federal Income Tax LawsNational bank of commerce in New York, 1917 - 170 páginas |
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Act of September actual cash value additional tax allowed amended October apply approval assessed bonds calendar year nineteen capital stock cents centum per annum citizen or resident collected Commissioner of Internal company or association deduction district dividends domestic partnership dred entitled An Act excess profits taxes exempt fiscal gallon hereby amended hundred and seventeen hundred and sixteen hundred and thirteen income derived income exceeds income received Income Tax Law indebtedness insurance company interest paid Internal Revenue invested capital issued joint-stock company levied liable manufacturer ment net estate net income exceeds nineteen hundred nonresident alien normal tax partnership payment person Philippine Islands Postmaster premium Provided further purpose rectified spirits Revenue Act Secretary section five September eighth sold stamps tax equivalent tax imposed tax paid taxable teen hundred tion total net income trade or business Treasury trust United withholding zone
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Página 71 - Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or 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...
Página 94 - Income received by estates of deceased persons during the period of administration or settlement of the estate; and (4) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries or accumulated.
Página 141 - It shall be unlawful for any collector, deputy collector, agent, clerk, or other officer or employee of the United States to divulge or to make known in any manner whatever not provided by law to any person the operations, style of work, or apparatus of any manufacturer or producer visited by him in the discharge of his official duties...
Página 145 - The amount so added to any tax shall be collected at the same time and in the same manner and as part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax.
Página 113 - ... return and that the same is, to the best of his knowledge and belief, true and correct, and be subject to all the provisions of this title which apply to individuals...
Página 50 - July, 1898, there shall be levied, collected and paid, for and in respect of the several bonds, debentures or certificates of stock and of indebtedness, and other documents, Instruments, matters and things mentioned and described in Schedule A of this act...
Página 76 - ... under such regulations as the Secretary of the Treasury may prescribe, shall be a sufficient compliance with the requirements of this paragraph...
Página 64 - ... (2) In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.
Página 106 - In the case of oil and gas wells a reasonable allowance for actual reduction in flow and production to be ascertained not by the flush flow, but by the settled production or regular flow; (&) in the case of mines a reasonable allowance for depletion thereof not to exceed the market value in the mine of the product thereof, which has been mined and sold during the year for which the return and computation are made...
Página 120 - January first, nineteen hundred and seven, domestic alcohol of such degree of proof as may be prescribed by the Commissioner of Internal Revenue, and approved by the Secretary of the Treasury...