Income Tax Law: Analysis and CommentHarris, Forbes & Company, 1919 - 153 halaman |
Edisi yang lain - Lihat semua
Istilah dan frasa umum
accounting period accumulated amount of tax amounts received approval assessed authorized basis beneficiary benefit calendar year 1918 cent centum citizen or resident collected contract deductions and credits deemed deputy collector distributed district domestic corporation earnings or profits entire period estate or trust excess-profits taxes fair market value February 28 fiduciary fiscal foreign corporation foreign country gross income income derived income exceeds income tax installment insurance companies interest Internal Revenue liable Liberty Bonds Liberty Loan Loan loss Municipal Bonds net income exceeds non-resident alien individual normal tax obligations otherwise paid or accrued paragraph partnership payment personal exemption personal service corporation Philippine Islands place of business Porto Rico prescribed profits taxes purpose rates redetermination regulations return or list Revenue Act Secretary section 216 statute surtax tax due tax imposed tax-free taxes paid taxpayer thereof tion trade or business United War Finance Corporation war profits withholding agent
Bagian yang populer
Halaman 112 - That every partnership shall make a return for each taxable year, stating specifically the items of its gross income and the deductions allowed by this title, and shall include in the return the names and addresses of the individuals who would be entitled to share in the net income if distributed and the amount of the distributive share of each individual. The return shall be sworn to by any one of the partners.
Halaman 103 - ... 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.
Halaman 133 - 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, or the amount or source of income, profits, losses, expenditures, or any particular thereof,.
Halaman 135 - 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.
Halaman 103 - ... taxes assessed against local benefits of a kind tending to increase the value of the property assessed...
Halaman 117 - A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business, including a reasonable allowance for obsolescence.
Halaman 120 - States and not having any office or place of business therein, there shall be deducted and withheld at the source in the same manner and upon the same items of income as is provided in section...
Halaman 113 - If the change is from calendar year to fiscal year, a separate return shall be made for the period between the close of the last calendar year for which return was made and the date designated as the close of the fiscal year.
Halaman 134 - ... whenever any person who is required to deliver a monthly or other return of objects subject to tax fails to do so at the time required, or delivers any return which, in the opinion of the collector, is false or fraudulent, or contains any undervaluation or understatement...
Halaman 101 - The amount received by the insured as a return of premium or premiums paid by him under life insurance, endowment, or annuity contracts, either during the term or at the maturity of the term mentioned in the contract or upon surrender of the contract...
Informasi bibliografi
| Judul | Income Tax Law: Analysis and Comment |
| Pengarang | Harris, Forbes & co., New York |
| Kontributor | United States |
| Edisi | 5 |
| Penerbit | Harris, Forbes & Company, 1919 |
| Asli dari | Universitas Michigan |
| Didigitalkan | 3 Jul 2007 |
| Tebal | 153 halaman |
| Ekspor Kutipan | BiBTeX EndNote RefMan |