The Income and Other Federal Taxes as Affected by Patents, Trade-marks, Copyrights and GoodwillGunthorp-Warren Print. Company, 1921 - 327 páginas |
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Página 17
... poration during its taxable year shall be accounted for by the dis- tributees ; and any portion of the net income remaining undistributed at the close of its taxable year shall be accounted for by the stock- holders of such corporation ...
... poration during its taxable year shall be accounted for by the dis- tributees ; and any portion of the net income remaining undistributed at the close of its taxable year shall be accounted for by the stock- holders of such corporation ...
Página 27
... poration in accordance with the provisions of section 252. In the case of such a tax accrued but not paid , the Commissioner as a condition precedent to the allowance of this credit may require the corpora- tion to give a bond with ...
... poration in accordance with the provisions of section 252. In the case of such a tax accrued but not paid , the Commissioner as a condition precedent to the allowance of this credit may require the corpora- tion to give a bond with ...
Página 47
... poration . The highest amount permissible for all the intangible property of a corporation paid in for stock or shares is 25 % of the total stock or shares of the corporation outstanding at the beginning of the taxable year , and the ...
... poration . The highest amount permissible for all the intangible property of a corporation paid in for stock or shares is 25 % of the total stock or shares of the corporation outstanding at the beginning of the taxable year , and the ...
Página 58
... poration , its cost will be represented by the various Government fees , costs of drawings , experimental models , attorney's fees , etc. " ( Art . 137 , Reg . 33 , Rev. ) " Amounts expended for securing a copyright and plates , which ...
... poration , its cost will be represented by the various Government fees , costs of drawings , experimental models , attorney's fees , etc. " ( Art . 137 , Reg . 33 , Rev. ) " Amounts expended for securing a copyright and plates , which ...
Página 67
... poration and are carried on the books under the same Capital Asset Account , it is preferable , when possible , to add to this amount the cost of each patent as acquired , or , when this is not possible ( see page 75 ) the amount ...
... poration and are carried on the books under the same Capital Asset Account , it is preferable , when possible , to add to this amount the cost of each patent as acquired , or , when this is not possible ( see page 75 ) the amount ...
Otras ediciones - Ver todas
The Income and Other Federal Taxes: As Affected by Patents, Trade-marks ... Rex Frye Vista completa - 1921 |
The Income and Other Federal Taxes as Affected by Patents, Trade-marks ... Rex Frye Vista completa - 1921 |
The Income And Other Federal Taxes As Affected By Patents, Trade-marks ... Rex Frye Sin vista previa disponible - 2023 |
Términos y frases comunes
accrued acquired actual cash value amended amount of tax amount received apply approval assessed basis bonds calendar capital stock cash centum collected collector Commissioner of Internal company or association computed decedent determined dividends earnings or profits Excess Profits Tax exemption expenses fair market value February 24 filing fiscal foreign corporation gross income income derived income exceeds income tax indebtedness insurance companies intangible assets intangible property interest Internal Revenue Internal Revenue Bureau invested capital joint stock company loss March net income exceeds nineteen hundred nonresident alien individual normal tax obsolescence organized par value partnership patent or copyright payment personal service corporation poration premium prescribed prior purchase purposes reasonable allowance refunded regulations Revenue Act sources specific stock or shares stockholders subdivision tax imposed taxable taxes paid taxpayer thereof tion trade or business Trade-Marks United war profits withholding
Pasajes populares
Página 112 - 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...
Página 260 - ... 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...
Página 169 - If any clause, sentence, paragraph, or part of this Act shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder of this Act, but shall be confined in its operation to the clause, sentence, paragraph, or part thereof directly involved in the controversy in which such judgment shall have been rendered.
Página 116 - 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...
Página 231 - Act, but the repeal of existing laws or modifications thereof embraced in this Act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before...
Página 225 - 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 167 - ... (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 102 - 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 section 212 or 232. 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...
Página 121 - There shall be included in computing the net income of each partner his distributive share, whether distributed or not, of the net income of the partnership for the taxable year, or, if his net income for such taxable year is computed upon the basis of a period different from that upon the basis of which the net income of the partnership...
Página 227 - The amount so added to the tax shall be collected at the same time and in the same manner as the tax...