Notes on Revenue Act of 1918 Submitted by Secretary of Treasury Without Recommendation at this Time1919 - Počet stran: 188 |
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Strana 3
... respect to all of the suggestions ; and , indeed , the department entertains serious doubt as to the advisability of the adoption of some of them . When the department has had sufficient time to study , in the light of further ...
... respect to all of the suggestions ; and , indeed , the department entertains serious doubt as to the advisability of the adoption of some of them . When the department has had sufficient time to study , in the light of further ...
Strana 4
... respect to amending the revenue act of 1918 in convenient form in one document for the consideration of the Ways and Means Com- mittee of the House , the Finance Committee of the Senate , and the officials of the Treasury Department ...
... respect to amending the revenue act of 1918 in convenient form in one document for the consideration of the Ways and Means Com- mittee of the House , the Finance Committee of the Senate , and the officials of the Treasury Department ...
Strana 6
... respects investors rather than owners . It is suggested that the tax law should follow more closely this funda- mental economic distinction . 3. The corporate form of organization is now used or abused by wealthy individuals who ...
... respects investors rather than owners . It is suggested that the tax law should follow more closely this funda- mental economic distinction . 3. The corporate form of organization is now used or abused by wealthy individuals who ...
Strana 19
... respect to invested capital which effects a proper adjustment of the rates of profits taxes in cases of fractional parts of years . There is , however , no provision in the case of individuals , which adjusts the rates of sur- taxes in ...
... respect to invested capital which effects a proper adjustment of the rates of profits taxes in cases of fractional parts of years . There is , however , no provision in the case of individuals , which adjusts the rates of sur- taxes in ...
Strana 20
... , except in the case of false or fraudulent returns , as now provided with respect to the taxes due under the revenue act of 1918 . It has been suggested that this change could be accomplished 20 NOTES ON THE REVENUE ACT OF 1918 .
... , except in the case of false or fraudulent returns , as now provided with respect to the taxes due under the revenue act of 1918 . It has been suggested that this change could be accomplished 20 NOTES ON THE REVENUE ACT OF 1918 .
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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...