The Income and Other Federal Taxes as Affected by Patents, Trade-marks, Copyrights and Goodwill |
From inside the book
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Page ii
... Withholding Agent Sec . 222. - Credit for Taxes 18 18 18 18 19 19 19 19 19 19 19 19 20 20 20 Income , War Profits and Excess Profits Taxes Paid to Foreign Country .... Taxes Paid to Possession of United States Alien Residents Partners ...
... Withholding Agent Sec . 222. - Credit for Taxes 18 18 18 18 19 19 19 19 19 19 19 19 20 20 20 Income , War Profits and Excess Profits Taxes Paid to Foreign Country .... Taxes Paid to Possession of United States Alien Residents Partners ...
Page iv
... Withholding Agent • Sec . 222. - Credit for Taxes 18 18 18 19 Foreign Country Alien Residents Income , War Profits and Excess Profits Taxes Paid to Taxes Paid to Possession of United States Partners or Beneficiaries of Estate or Trust ...
... Withholding Agent • Sec . 222. - Credit for Taxes 18 18 18 19 Foreign Country Alien Residents Income , War Profits and Excess Profits Taxes Paid to Taxes Paid to Possession of United States Partners or Beneficiaries of Estate or Trust ...
Page ix
... withhold certain per- centages for tax 56 56 Owners of Patents Receiving Royalties Entitled to all the Bene- fits of the Depreciation Clauses of Income Tax Law .. 57 CHAPTER VIII . - PROFITS FROM SALE OF PATENTS , COPYRIGHTS , AND THE ...
... withhold certain per- centages for tax 56 56 Owners of Patents Receiving Royalties Entitled to all the Bene- fits of the Depreciation Clauses of Income Tax Law .. 57 CHAPTER VIII . - PROFITS FROM SALE OF PATENTS , COPYRIGHTS , AND THE ...
Page 8
... withholding agent " means any person required to de- duct and withhold any tax under the provisions of section 221 or section 237 ; The term " personal service corporation " means a corporation whose income is to be ascribed primarily ...
... withholding agent " means any person required to de- duct and withhold any tax under the provisions of section 221 or section 237 ; The term " personal service corporation " means a corporation whose income is to be ascribed primarily ...
Page 17
... withhold from such annual or periodical gains , profits , and income a tax equal to 8 per centum thereof : Provided ... withholding agent . ( b ) In any case where bonds , mortgages , or deeds of trust , or otner similar obligations of ...
... withhold from such annual or periodical gains , profits , and income a tax equal to 8 per centum thereof : Provided ... withholding agent . ( b ) In any case where bonds , mortgages , or deeds of trust , or otner similar obligations of ...
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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 acquired actual cash value amended amount of tax amount received apply approval assessed basis bonds calendar capital stock cash centum collected collector Commissioner of Internal company or association computed 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 invested capital joint stock company loss March net income exceeds nineteen hundred nonresident alien individual normal tax obsolescence organized par value partnership patent or copyright payment personal service corporation poration premium prescribed prior purchase purposes 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 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...