Income Tax Procedure ...

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Բովանդակություն

count Fiscal year 19171918computation of the tax Amounts
121
specific credit to be prorated when return is for fraction of year
128
PROTESTS APPEALS OVERPAYMENTS REFUNDS
140
be started after six months from date of appeal When taxes
149
INFORMATION AT THE SOURCE
157
porting payments described in Section 256 General instructions
166
in handling foreign items Foreign corporation as resident
172
PAYMENT OF TAX AT SOURCE
173
REGULATIONS AND RULINGS GOVERNING PAYMENT OF TAX
179
Recipient may take credit for tax paid at the source Foreign cor
185
INCOME FROM PERSONAL SERVICES
200
ing bonus?
210
INCOME FROM BUSINESS
217
ceived by corporations not taxable as income Voluntary assess
237
CHAPTELUES CHAPTER XI INCOME FROM THE APPRECIATION OF PROPERTY VALUES
249
OF PROPERTY VALUES WHAT CONSTITUTES A CLOSED TRANSAC
266
stock from individuals with stock of purchasing company
274
INCOME FROM ROYALTIES AND Patents
286
charges Profits from sale of patentshow determined
292
INTEREST ON OBLIGATIONS OF STATES AND POLITICAL SUBDI
305
Deduction in case of taxfree covenant bonds Corporations
315
INCOME FROM STOCK DIVIDENDS
350
designating period applicable Dividends of foreign corporations
355
INCOME FROM PARTNERSHIPS LIMITED PARTNER
369
Page
372
PARTNERSHIPS Must FilE RETURNS
380
termination of capital under Section 210 applied only to taxable
383
classed as personal service corporations Status of stockholders
386
DEDUCTIONS FOR EXPENSES
397
penses be deducted as casualties? Salesmens expenses are
403
business expenses Business expenses of the professional
411
premiums Property insurance premiumswhen deductible
434

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Common terms and phrases

Սիրված հատվածներ

Էջ 72 - taxable year" means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which the net income is computed under this chapter. The term "fiscal year" means an accounting period of twelve months ending on the last day of any month other than December. The term "taxable year...
Էջ 859 - Mutual savings banks not having a capital stock represented by shares ; (3) Fraternal beneficiary societies, orders, or associations, (A) operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system...
Էջ 928 - ... or to permit any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law; and it shall be unlawful for any person to print or publish in any manner whatever not provided by law any income return or any part thereof or source of income, profits, losses, or expenditures appearing in any income return...
Էջ 891 - In the case of mines, oil and and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation of Improvements, according to the peculiar conditions in each case...
Էջ 399 - That in computing net income there shall be allowed as deductions: (1) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered...
Էջ 193 - paid" for the purposes of the deductions and credits under this article, means "paid or accrued" or "paid or incurred," and the terms "paid or incurred" and "paid or accrued" shall be construed according to the method of accounting upon the basis of which the net income is computed, under this article.
Էջ 361 - A word is not a crystal, transparent and unchanged, it is the skin of a living thought and may vary greatly in color and content according to the circumstances and the time in which it is used.
Էջ 159 - ... shall render a true and accurate return to the Commissioner, under such regulations and in such form and manner and to such extent as may be prescribed by him with the approval of the Secretary, setting forth the amount of such gains, profits, and income, and the name and address of the recipient of such payment.
Էջ 635 - Losses sustained during the taxable year and not compensated for by insurance or otherwise, if incurred in any transaction entered into for profit, though not connected with the trade or business...
Էջ 889 - The amount received by the insured as a return of premium or premiums paid by him under life insurance, endowment or annuity contracts, either during the term or at the maturity of the term mentioned in the contract or upon surrender of the contract.

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