The Income and Other Federal Taxes as Affected by Patents, Trade-marks, Copyrights and Goodwill |
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Page i
... . 213. - Gross Income Defined Exemptions Sec . 214. - Deductions Allowed Expenses .. Interest Paid or Accrued Taxes Paid or Accrued 9 10 .10-12 12 13 13 14 14 14 14 14 CHAPTER II . - FEDERAL INCOME TAX- ( Continued ) iii.
... . 213. - Gross Income Defined Exemptions Sec . 214. - Deductions Allowed Expenses .. Interest Paid or Accrued Taxes Paid or Accrued 9 10 .10-12 12 13 13 14 14 14 14 14 CHAPTER II . - FEDERAL INCOME TAX- ( Continued ) iii.
Page ii
... Expenses 15 15 Amounts Paid for New Buildings or Permanent Improve- ments .. 15 Amounts Paid in Restoring Properties 15 Sec . 216. - Credits Allowed 15 Dividends from Certain Corporations Interest upon Obligations of U. S. or Bonds of ...
... Expenses 15 15 Amounts Paid for New Buildings or Permanent Improve- ments .. 15 Amounts Paid in Restoring Properties 15 Sec . 216. - Credits Allowed 15 Dividends from Certain Corporations Interest upon Obligations of U. S. or Bonds of ...
Page iii
... Expenses Interest Paid or Accrued 24 24 .24-26 25 25 Taxes Paid or Accrued 25 Losses During Taxable Year 25 Bad Debts Charged Off during Year 25 Dividends from Certain Corporations 25 Exhaustion , Wear and Tear , and Obsolescence 26 ...
... Expenses Interest Paid or Accrued 24 24 .24-26 25 25 Taxes Paid or Accrued 25 Losses During Taxable Year 25 Bad Debts Charged Off during Year 25 Dividends from Certain Corporations 25 Exhaustion , Wear and Tear , and Obsolescence 26 ...
Page iv
... Expenses 15 Amounts Paid for New Buildings or Permanent Improve- ments . 15 Amounts Paid in Restoring Properties 15 Sec . 216. - Credits Allowed 15 Dividends from Certain Corporations 15 Interest upon Obligations of U. S. or Bonds of ...
... Expenses 15 Amounts Paid for New Buildings or Permanent Improve- ments . 15 Amounts Paid in Restoring Properties 15 Sec . 216. - Credits Allowed 15 Dividends from Certain Corporations 15 Interest upon Obligations of U. S. or Bonds of ...
Page v
... Expenses Interest Paid or Accrued 24 24 .24-26 25 25 Taxes Paid or Accrued 25 Losses During Taxable Year 25 Bad Debts Charged Off during Year 25 Dividends from Certain Corporations 25 Exhaustion , Wear and Tear , and Obsolescence 26 ...
... Expenses Interest Paid or Accrued 24 24 .24-26 25 25 Taxes Paid or Accrued 25 Losses During Taxable Year 25 Bad Debts Charged Off during Year 25 Dividends from Certain Corporations 25 Exhaustion , Wear and Tear , and Obsolescence 26 ...
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The Income And Other Federal Taxes As Affected By Patents, Trade-marks ... Rex Frye No preview available - 2023 |
Common terms and phrases
accrued actual cash value amended amount of tax amount received apply approval assessed basis bonds capital stock cash centum collected collector Commissioner of Internal company or association computed contract cost value decedent determined dividends earnings or profits Excess Profits Tax exemption expenses fair market value February 24 filing fiscal foreign corporation gross income income derived income exceeds income tax indebtedness insurance companies intangible assets intangible property interest Internal Revenue Internal Revenue Bureau inventor invested capital joint stock company loss March net income exceeds nonresident alien individual normal tax obsolescence organized owner partnership patent or copyright payment personal service corporation poration premium prescribed purchase purposes rates reasonable allowance refunded regulations Revenue Act sources specific stock or shares stockholders subdivision tax imposed taxable taxes paid taxpayer thereof tion trade or business Trade-Marks United war profits war-profits withholding
Popular passages
Page 112 - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
Page 260 - ... 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 169 - If any clause, sentence, paragraph, or part of this Act shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder of this Act, but shall be confined in its operation to the clause, sentence, paragraph, or part thereof directly involved in the controversy in which such judgment shall have been rendered.
Page 116 - 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...
Page 231 - Act, but the repeal of existing laws or modifications thereof embraced in this Act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before...
Page 225 - 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...
Page 167 - ... (2) In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.
Page 102 - 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 section 212 or 232. 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...
Page 121 - There shall be included in computing the net income of each partner his distributive share, whether distributed or not, of the net income of the partnership 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 227 - The amount so added to the tax shall be collected at the same time and in the same manner as the tax...