Treasury Decisions Under Internal Revenue Laws of the United States, Svazek 18U.S. Government Printing Office, 1917 |
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Strana 20
... deduct from their gross income dividends paid them by corporations whose incomes are taxed and not giving such right of deduction to corporations . 5. Want of due process is also assertred to result from the fact that the act allows a ...
... deduct from their gross income dividends paid them by corporations whose incomes are taxed and not giving such right of deduction to corporations . 5. Want of due process is also assertred to result from the fact that the act allows a ...
Strana 35
... deduction permitted by the statute was inadequate to allow for the depletion of the ore body , and therefore the law ... deducted for such depletion , or five times the amount actually allowed . Without attempting minutely to state every ...
... deduction permitted by the statute was inadequate to allow for the depletion of the ore body , and therefore the law ... deducted for such depletion , or five times the amount actually allowed . Without attempting minutely to state every ...
Strana 36
... deduct from their net income dividends received from corporations which had paid the tax on their incomes and did not give the right to corporations to make such deductions from their income of dividends received from other corporations ...
... deduct from their net income dividends received from corporations which had paid the tax on their incomes and did not give the right to corporations to make such deductions from their income of dividends received from other corporations ...
Strana 37
... deduction is made for the exhaustion of the ore body , to be in the nature of things a tax on property because of its ownership , and therefore subject to apportionment . Not to so hold , it is urged , is as to mining property but to ...
... deduction is made for the exhaustion of the ore body , to be in the nature of things a tax on property because of its ownership , and therefore subject to apportionment . Not to so hold , it is urged , is as to mining property but to ...
Strana 54
... deduct and with- hold from such annual or periodic gains , profits , and income , regard- less of amount , and pay ... deductions as may be applicable to income arising within the United States and for refund of excess tax withheld , as ...
... deduct and with- hold from such annual or periodic gains , profits , and income , regard- less of amount , and pay ... deductions as may be applicable to income arising within the United States and for refund of excess tax withheld , as ...
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act of October act of September Acting Commissioner agents alcohol allowed amendment amount apply Approved assessment authorized bank barrels bonds bottled in bond butter capital stock cent centum certificate collection collectors of internal Commissioner of Internal company or association contract court dealers decedent deduction denatured alcohol denaturing distilled spirits distillery district dividends Emergency revenue exceed executor exempt export fermented filed Form gallons gaugers gross estate hereby income tax income-tax insurance companies Internal Revenue invested joint-stock company lease liable liqueurs manufacture net estate net income nineteen hundred nonresident alien October 22 OFFICE OF COMMISSIONER organized packages payment person plaintiff premises prescribed profits purpose railroad receipt received regulations Revised Statutes sixteenth amendment soakage special excise tax special tax stamps tank tank cars tax imposed tax paid taxable thereof tion tobacco transaction TREASURY DEPARTMENT W. H. OSBORN warehouse Washington wines withholding
Oblíbené pasáže
Strana 116 - 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 thereof, 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.
Strana 128 - Includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid...
Strana 200 - Corporations organized for the exclusive purpose of holding title to property, collecting income therefrom, and turning over the entire amount thereof, less expenses, to an organization which itself is exempt from the tax imposed by this title...
Strana 128 - Income received by estates of deceased persons during the period of administration or settlement of the estate; and (4) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries or accumulated.
Strana 149 - The former section declares that "the value of the gross estate of the decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated — (a) To the extent of the interest therein of the decedent at the time of his death.
Strana 100 - An act defining butter, also imposing a tax upon and regulating the manufacture, sale, importation, and exportation of oleomargarine...
Strana 282 - ... organized and operated exclusively for the mutual benefit of their members, nor to any corporation or association organized and operated exclusively for religious, charitable, scientific, or educational purposes, no part of the net income of which inures to the benefit of any private stockholder or individual...
Strana 111 - When construing and enforcing the provisions of this Act, the act, omission, or failure of any...
Strana 119 - Persons making contracts of sale of cotton for future delivery, and persons who act in the capacity of a clearing house or association for such transactions. (a) All persons who make contracts of sale of cotton for future delivery at, on, or in any exchange, board of trade, or similar institution or place of business...
Strana 114 - ... evidencing the same, at or prior to the time the same is signed, the phrase "Subject to Internal Revenue Code, section 4863.