War Revenue and Federal Income Tax Laws |
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Page 16
... issued on the weekly premium payment plan . SEC . 202. That the tax shall not be imposed in the case of the trade or business of a foreign cor- poration or partnership or a nonresident alien in- dividual , the net income of which trade ...
... issued on the weekly premium payment plan . SEC . 202. That the tax shall not be imposed in the case of the trade or business of a foreign cor- poration or partnership or a nonresident alien in- dividual , the net income of which trade ...
Page 21
... issued therefor ) , and ( 3 ) paid in or earned surplus em- earned surplus and undivided profits used or em- ployed in the business , exclusive of undivided profits earned during the taxable year : Provided , that ( a ) the actual cash ...
... issued therefor ) , and ( 3 ) paid in or earned surplus em- earned surplus and undivided profits used or em- ployed in the business , exclusive of undivided profits earned during the taxable year : Provided , that ( a ) the actual cash ...
Page 39
... issued in the United States , not including the amount paid for commutation or season tickets for trips less than thirty miles , or for transportation the fare for which Exceptions - com- does not exceed 35 cents , and a tax equivalent ...
... issued in the United States , not including the amount paid for commutation or season tickets for trips less than thirty miles , or for transportation the fare for which Exceptions - com- does not exceed 35 cents , and a tax equivalent ...
Page 41
... issuance of insurance policies : Tax , 8c per $ 100 ( a ) Life insurance : A tax equivalent to 8 ( a ) Life insurance cents on each $ 100 or fractional part thereof of the amount for which any life is insured under any policy of ...
... issuance of insurance policies : Tax , 8c per $ 100 ( a ) Life insurance : A tax equivalent to 8 ( a ) Life insurance cents on each $ 100 or fractional part thereof of the amount for which any life is insured under any policy of ...
Page 42
... issued on the 40 % of 1st payment industrial or weekly payment plan of insurance , the tax shall be forty per centum of the amount of the first weekly premium : Provided further , That Reinsurance policies policies of reinsurance shall ...
... issued on the 40 % of 1st payment industrial or weekly payment plan of insurance , the tax shall be forty per centum of the amount of the first weekly premium : Provided further , That Reinsurance policies policies of reinsurance shall ...
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Common terms and phrases
Act of September actual cash value allowed amended October approval assessed bonds calendar year nineteen capital stock cents centum per annum citizen or resident collected Commissioner of Internal company or association deduction district dividends domestic partnership entitled An Act excess profits taxes exempt existing law fiscal gallon hereby amended hundred and seventeen hundred and sixteen hundred and thirteen income derived income exceeds income received Income Tax Law indebtedness insurance company interest paid Internal Revenue invested capital issued joint-stock company levied liable manufacturer ment net income exceeds nineteen hundred nonresident alien normal tax partnership payment person Philippine Islands Porto Rico Postmaster premium Provided further purposes rectified spirits Revenue Act rules and regulations Secretary section five September eighth sold stamps tax equivalent tax imposed taxable Taxes paid teen hundred tion total net income trade or business Treasury trust United withholding zone
Popular passages
Page 71 - Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid...
Page 144 - ... 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 ; and any offense against the foregoing provision shall be a misdemeanor and be punished by a fine not exceeding $1,000 or by imprisonment not exceeding one year, or both...
Page 102 - Income received by estates of deceased persons during the period of administration or settlement of the estate...
Page 71 - ... also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever.
Page 133 - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate; (3) Any amount expended in restoring property or in making good the exhaustion thereof for which an allowance is or has been made...
Page 50 - July, 1898, there shall be levied, collected and paid, for and in respect of the several bonds, debentures or certificates of stock and of indebtedness, and other documents, Instruments, matters and things mentioned and described in Schedule A of this act...
Page 76 - ... under such regulations as the Secretary of the Treasury may prescribe, shall be a sufficient compliance with the requirements of this paragraph...
Page 109 - ... a reasonable allowance for actual reduction in flow and production to be ascertained not by the flush flow, but by the settled production or regular flow; (b) in the case of mines a reasonable allowance for depletion thereof not to exceed the market value in the mine of the product thereof which has been mined and sold during the year for which the return and computation are made...
Page 75 - ... return and that the same is, to the best of his knowledge and belief, true and correct, and be subject to all the provisions of this title which apply to individuals...
Page 97 - The following Items of gross Income shall be treated as Income from sources within the United States: (1) Interest.