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
... stock- holders of such corporation at the close of its taxable year in propor- tion to their respective shares . PAYMENT OF TAX AT SOURCE . SEC . 221. ( a ) That all individuals , corporations and partnerships , in whatever capacity ...
... stock- holders of such corporation at the close of its taxable year in propor- tion to their respective shares . PAYMENT OF TAX AT SOURCE . SEC . 221. ( a ) That all individuals , corporations and partnerships , in whatever capacity ...
Página 21
... stock of the corporation , out of its earnings or profits accumulated since February 28 , 1913 , or ( 2 ) any such dis- tribution made by a personal service corporation out of its earnings ... stock or shares , FEDERAL INCOME TAX . 21.
... stock of the corporation , out of its earnings or profits accumulated since February 28 , 1913 , or ( 2 ) any such dis- tribution made by a personal service corporation out of its earnings ... stock or shares , FEDERAL INCOME TAX . 21.
Página 22
Rex Frye. treated as payments in exchange for stock or shares , and any gain or profit realized thereby shall be taxed to the distributee as other gains or profits . ( d ) If any stock dividend ( 1 ) is received by a taxpayer between ...
Rex Frye. treated as payments in exchange for stock or shares , and any gain or profit realized thereby shall be taxed to the distributee as other gains or profits . ( d ) If any stock dividend ( 1 ) is received by a taxpayer between ...
Página 23
... stock represented by shares ; ( 3 ) Fraternal beneficiary societies , orders , or associations , ( a ) oper- ating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge ...
... stock represented by shares ; ( 3 ) Fraternal beneficiary societies , orders , or associations , ( a ) oper- ating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge ...
Página 40
... stock or shares shall , in the case of stock or shares issued at a nominal value or having no par value , be deemed to be the fair market value as of the date or dates of issue of such stock or shares . SEC . 326. ( a ) That as used in ...
... stock or shares shall , in the case of stock or shares issued at a nominal value or having no par value , be deemed to be the fair market value as of the date or dates of issue of such stock or shares . SEC . 326. ( a ) That as used in ...
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...