Notes on Revenue Act of 1918 Submitted by Secretary of Treasury Without Recommendation at this Time1919 - Počet stran: 188 |
Vyhledávání v knize
Výsledky 1-5 z 23
Strana 10
... premiums on policies insuring in their favor the lives of officers and employees , and that such insurance constitutes a reasonable and proper provision against actual losses which business enterprises sustain in the death of ...
... premiums on policies insuring in their favor the lives of officers and employees , and that such insurance constitutes a reasonable and proper provision against actual losses which business enterprises sustain in the death of ...
Strana 33
... premiums were not fully paid , all sums paid into reserve are to be excluded in com- puting gross income for purpose of taxation under corporation excise tax act . ( Prudential Insurance Co. v . Herold , 247 Fed . 681. ) Under acts ...
... premiums were not fully paid , all sums paid into reserve are to be excluded in com- puting gross income for purpose of taxation under corporation excise tax act . ( Prudential Insurance Co. v . Herold , 247 Fed . 681. ) Under acts ...
Strana 35
... premium plan , which arise from the excess of premiums collected during pre- vious years over actual ascertained requirements , are not taxable as part of the company's " net income " under the act of August 5 , 1909 , so far as the ...
... premium plan , which arise from the excess of premiums collected during pre- vious years over actual ascertained requirements , are not taxable as part of the company's " net income " under the act of August 5 , 1909 , so far as the ...
Strana 36
... premium , to purchase additional insurance , to shorten the premium - paying period of his policy , or to accelerate its maturity in case of an endowment policy , the surplus so applied is not a " dividend , " within the meaning of the ...
... premium , to purchase additional insurance , to shorten the premium - paying period of his policy , or to accelerate its maturity in case of an endowment policy , the surplus so applied is not a " dividend , " within the meaning of the ...
Strana 37
... premium , but applied within the year to pay a different premium , or a renewal policy , instead of a policy holder , on expiration of his policy , taking his expiration return premium , or dividend in cash as he had a right to do , are ...
... premium , but applied within the year to pay a different premium , or a renewal policy , instead of a policy holder , on expiration of his policy , taking his expiration return premium , or dividend in cash as he had a right to do , are ...
Obsah
10 | |
11 | |
22 | |
23 | |
27 | |
35 | |
53 | |
54 | |
50 | |
55 | |
56 | |
61 | |
69 | |
70 | |
71 | |
75 | |
10 | |
15 | |
16 | |
25 | |
26 | |
28 | |
41 | |
43 | |
84 | |
87 | |
101 | |
102 | |
109 | |
115 | |
124 | |
Běžně se vyskytující výrazy a sousloví
1918 by adding accrued act of August act of October affirmed amendment in substantially apply assessment Baltic Mining Co bank bonds capital stock cent centum collected collector of internal Commissioner of Internal company or association computing construed corporation tax act dealer deducted distilling District of Columbia dividends exceed excise tax exempt following form gross income hereby Herold income tax indebtedness insurance company interest Internal Revenue internal-revenue joint-stock company lease lessee lessor liable manufacture Maryland Casualty Co McCoach mutual net income officers opium organized paragraph payment penalty person policyholder premium profits purchaser purpose railroad received required by law reserve funds Revenue Act Revised Statutes section 38 section 904 sell sixteenth amendment sold special tax stamp tax stock company stockholders subdivision subject to tax substantially the following suggested tax imposed taxable taxation taxpayer thereof tion Treasury U. S. Supreme Court United
Oblíbené pasáže
Strana 60 - SEC. 2. (a) That, subject only to such exemptions and deductions as are hereinafter allowed, the net income of a taxable person shall include gains, profits, and income, derived from salaries, wages, or compensation for personal service of whatever kind and in whatever form paid...
Strana 113 - Provided further, That it shall not be necessary to negative any of the aforesaid exemptions in any complaint, information, indictment, or other writ or proceeding laid or brought under this Act; and the burden of proof of any such exemption shall be upon the defendant.
Strana 109 - That such physician, dentist or veterinary surgeon shall keep a record of all such drugs dispensed or distributed, showing the amount dispensed or distributed, the date, and the name and address of the patient to whom such drugs are dispensed or distributed, except such as may be dispensed or distributed to a patient upon whom such physician, dentist or veterinary surgeon shall personally attend...
Strana 43 - Columbia not compensated by insurance or otherwise, including a reasonable allowance for depreciation of property, if any, and in the case of insurance companies the sums other than dividends, paid within the year on policy and annuity contracts and the net addition, if any, required by law to be made within the year to reserve funds...
Strana 78 - ... life insurance companies shall not include as income in any year such portion of any actual premium received from any individual policyholder as shall have been paid back or credited to such individual policyholder, or treated as an abatement of premium of such individual policyholder, within such year...
Strana 93 - Bonds for indemnifying any person, corporation, partnership, or corporation who shall have become bound or engaged as surety, and all bonds for the due execution or performance of any contract, obligation, or requirement, or the duties of any office or position, and to account for money received by virtue thereof, and all other bonds of any description, except such as may be required in legal proceedings, not otherwise provided for in this schedule...
Strana 123 - Columbia, shall be subject to pay annually a special excise tax with respect to the carrying on or doing business...
Strana 67 - ... operating under the lodge system and providing for the payment of life, sick, accident and other benefits to the members of such societies, orders, or associations and dependents of such members...
Strana 92 - Any person or persons liable to pay the tax as herein provided, or anyone who acts in the matter as agent or broker for such person or persons who shall make any...
Strana 67 - That nothing in this section shall apply to mutual savings banks not having a capital stock represented by shares...