Treasury Decisions Under Internal Revenue Laws of the United States, Svazek 18U.S. Government Printing Office, 1917 |
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Strana 1
... interest , insurance , and tax assessments , or for the performance of some duty , as that of re- ceiver , is taxable under the seventh paragraph of schedule A at the rate of 50 cents , unless such bond is executed with " a person ...
... interest , insurance , and tax assessments , or for the performance of some duty , as that of re- ceiver , is taxable under the seventh paragraph of schedule A at the rate of 50 cents , unless such bond is executed with " a person ...
Strana 2
... interest in the property conveyed , as outlined in T. D. 2115 and T. D. 2123 . Respectfully , G. E. FLETCHER , Acting Commissioner of Internal Revenue . COLLECTOR INTERNAL REVENUE , San Francisco , Cal . ( T. D. 2279. ) Emergency ...
... interest in the property conveyed , as outlined in T. D. 2115 and T. D. 2123 . Respectfully , G. E. FLETCHER , Acting Commissioner of Internal Revenue . COLLECTOR INTERNAL REVENUE , San Francisco , Cal . ( T. D. 2279. ) Emergency ...
Strana 12
... interest in said income , and shall furnish all the information called for in such returns . In all such cases the fiduciary shall withhold and pay to the collector , as provided by law , the normal tax of 1 per cent upon the ...
... interest in said income , and shall furnish all the information called for in such returns . In all such cases the fiduciary shall withhold and pay to the collector , as provided by law , the normal tax of 1 per cent upon the ...
Strana 14
... interests resulting from many of the administrative provisions of the assailed act , of the confusion , wrong , and multiplicity of suits and the absence of all means of redress which would result if the corporation paid the tax and ...
... interests resulting from many of the administrative provisions of the assailed act , of the confusion , wrong , and multiplicity of suits and the absence of all means of redress which would result if the corporation paid the tax and ...
Strana 19
... interest due on bonds and mortgages , unless the owner to whom the interest is payable gives a notice that he claims an exemption . This duty cast upon corporations , because of the cost to which they are subjected , is asserted to be ...
... interest due on bonds and mortgages , unless the owner to whom the interest is payable gives a notice that he claims an exemption . This duty cast upon corporations , because of the cost to which they are subjected , is asserted to be ...
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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
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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.