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United States Income Tax Law Simplified for Businessmen
Ferdinand Adolphus Wyman
Ամբողջությամբ դիտվող - 1895
United States Income Tax Law Simplified for Business Men
Ferdinand Adolphus Wyman
Դիտել հնարավոր չէ - 2016
accrued actually allowed amount amount paid annual returns appeal assessed association authority beneficiary benefit blanks bonds business expenses cent centum CHAPTER collected collector or deputy Commissioner of Internal compensation construction contain corporation cost credits debts December deducted deposits deputy collector derived district dividends duty earnings estimated exempt false Form fraudulent fund gains given Government gross guardian hand held included income tax interest Internal Revenue January less levied liable list or return losses manner March material neglect nonresident notice oath officers operating paid payment penalty person profits or income purchased Question real estate receipts received refusal regulations render resident salary says separate sold statement statute taken taxation thereof tion trade true trustee United unless ward
Էջ 164 - ... 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 147 - State, county, school, and municipal taxes paid within the year, not including those assessed against local benefits; fourth, losses actually sustained during the year, incurred in trade or arising from fires, storms, or shipwreck, and not compensated for by insurance or otherwise...
Էջ 129 - No suit or proceeding shall be maintained in any court for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected...
Էջ 132 - And the tax herein provided for shall be assessed, by the Commissioner of Internal Revenue and collected, and paid upon the gains, profits, and income for the year ending the thirty-first day of December next preceding the time for levying, collecting, and paying said tax.
Էջ 164 - ... any income return, 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...
Էջ 140 - ... it shall be lawful for the collector to summon such person, or any other person having possession, custody, or care of books of account containing entries relating to the business of such person, or any other person he may deem proper, to appear before him and produce such books at a time and place named in the summons, • and to give testimony or answer interrogatories, under oath, respecting any objects or income liable to tax or the returns thereof.
Էջ 166 - ... full written or printed receipt, expressing the amount paid and the particular account for which such payment was made ; and whenever such payment is made such collector shall, if required, give a separate receipt for each tax paid by any debtor, on account of payments made to or to be made by him to separate creditors in such form that such debtor can conveniently produce the same separately to his several creditors in satisfaction of their respective demands to the amounts specified in such...