Pamphlets, Volume 35 |
From inside the book
Page 80
... or as remedies or specifics for any disease , diseases , or affection whatever affecting the human or animal body : Provided , that the provisions of this section shall not apply to the sale of vaccines and bacterines which are not ...
... or as remedies or specifics for any disease , diseases , or affection whatever affecting the human or animal body : Provided , that the provisions of this section shall not apply to the sale of vaccines and bacterines which are not ...
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Common terms and phrases
accordance accounting actual addition alien individual allowed amount apply approval assessed assets authority average basis benefit bonds calendar cents centum charged claim close collected collector Commissioner computed containing contract deductions deemed derived determined distributed district dividends domestic earnings ending equal excess excess-profits taxes exemption fair filed fiscal foreign corporation fraction gains gross income importer income exceeds income tax individual installment interest invested capital issued less Liberty loss manner manufacturer March means month non-resident notes obligations organized otherwise paid paragraph partnership payment period personal service corporation policies portion possession prescribed profits proportion rates received regulations resident respect Revenue Act Secretary securities shares sold sources specific stamps subdivision tax imposed taxable taxpayer term therein thereof tion trade or business transfer United war-profits and excess-profits withheld
Popular passages
Page 90 - Columbia, the compensation received as such), of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; 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 10 - Including those assessed against local benefits of a kind tending to Increase the value of the property assessed...
Page 7 - Interest upon (a) the obligations of a State, Territory, or any political subdivision thereof, or the District of Columbia...
Page 49 - That for the purpose of the tax the value of the net estate shall be determined — (a) In the case of a resident, by deducting from the value...
Page 96 - ... for the taxable year, or, if his net income for such taxable year is computed upon the basis of a period different from that upon the basis of which the net income of the partnership...
Page 9 - All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the interest upon which is wholly exempt from taxation under this title...
Page 95 - In the case of a nonresident alien individual the deductions shall be allowed only if and to the extent that they are connected with income from sources within the United States; and the proper apportionment and allocation of the deductions with respect to sources of income within and without the United States shall be determined as provided in section 119, under rules and regulations prescribed by the Commissioner with the approval of the Secretary.
Page 121 - An Act to provide revenue, equalize duties, and encourage the industries of the United States, and for other purposes," the Act of October 3, 1913, entitled "An Act to reduce tariff duties and to provide revenue for the Government, and for other purposes...
Page 69 - If the tax is not paid when due, there shall be added as part of the tax interest at the rate of 1 per centum a month from the time when the tax became due until paid.
Page 55 - In a case where the evidence of transfer is shown only by the books of the company the stamp shall be placed upon such books ; and where the change of ownership is by transfer of a certificate the stamp shall be placed upon the certificate; and in cases of an agreement to sell or where the transfer is by delivery of the certificate assigned in blank there shall be made and delivered by the seller to the buyer a bill or memorandum of such sale to which the stamp provided for by this article shall...
Bibliographic information
| Title | Pamphlets, Volume 35 |
| Author | Irving National Bank, New York |
| Published | 1920 |
| Original from | the University of Michigan |
| Digitized | 2 Oct 2006 |
| Export Citation | BiBTeX EndNote RefMan |