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accounting period allowable deductions amount of tax amounts received apply approval assessed authorized basis beneficiary benefit bonds calendar year 1918 cent centum citizen or resident collected contract deductions and credits deemed dends distributed district domestic corporation earnings or profits estate or trust excess profits taxes fair market value February 28 Federal fiduciary filing foreign corporation foreign country foreign organizations Government gross income income derived income exceeds installment interest Internal Revenue inventory issued liable Liberty Loan living with husband Municipal Bonds non-resident alien individual normal tax obligations paid or accrued partnership payment personal exemption personal service corporation Philippine Islands place of business political subdivision poration prescribed purpose rates redetermination regulations Revenue Act section 216 statute stock or securities subject to tax surtax tax due tax imposed tax-free covenant taxes paid taxpayer thereof tion trade or business Treasury Department United withholding agent
Էջ 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.
Էջ 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,.
Էջ 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.
Էջ 103 - ... taxes assessed against local benefits of a kind tending to increase the value of the property assessed...
Էջ 117 - A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business, including a reasonable allowance for obsolescence.
Էջ 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...
Էջ 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.
Էջ 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...