Treasury Decisions Under Internal Revenue Laws of the United States, Volume 18, Issues 2277-2428U.S. Government Printing Office, 1919 - Taxation |
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Page 23
... Admissions and dues - Initiation Tees . Purchase of a share of stock in a social , athletic , or sporting club required by the constitution , rules , by - laws , or regulations of the club as a condition of becoming a member . TREASURY ...
... Admissions and dues - Initiation Tees . Purchase of a share of stock in a social , athletic , or sporting club required by the constitution , rules , by - laws , or regulations of the club as a condition of becoming a member . TREASURY ...
Page 93
... admissions and dues under Title VII of the act of October 3 , 1917 . ( Public , No. 50 , Sixty - fifth Congress . H. R. 4280.J TAX ON ADMISSIONS ... admission to any place . If on or after Novem- ber 1 , 1917 , the amount paid therefor is 93.
... admissions and dues under Title VII of the act of October 3 , 1917 . ( Public , No. 50 , Sixty - fifth Congress . H. R. 4280.J TAX ON ADMISSIONS ... admission to any place . If on or after Novem- ber 1 , 1917 , the amount paid therefor is 93.
Page 94
... admission : Provided , That the tax on admission of children under twelve years of age where an admission charge for such children is made shall in every case be 1 cent ; ART . II . Paid admissions . - The tax is 1 cent for each 10 ...
... admission : Provided , That the tax on admission of children under twelve years of age where an admission charge for such children is made shall in every case be 1 cent ; ART . II . Paid admissions . - The tax is 1 cent for each 10 ...
Page 95
... admission is incidental to the privilege of using such equipment , and the tax does not apply . Examples of such ... admission and an additional charge for instruction , the tax is only on the admission , but if there is a single charge ...
... admission is incidental to the privilege of using such equipment , and the tax does not apply . Examples of such ... admission and an additional charge for instruction , the tax is only on the admission , but if there is a single charge ...
Page 96
... admissions . - The tax on the admission of children under 12 years of age , where an admission charge for such children is made , is 1 cent , regardless of the charge made for such admission . The tax at the full rate of 1 cent for each ...
... admissions . - The tax on the admission of children under 12 years of age , where an admission charge for such children is made , is 1 cent , regardless of the charge made for such admission . The tax at the full rate of 1 cent for each ...
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Common terms and phrases
accrued act of October act of September actual agent alcohol allowed amended amount paid apply Approved assessed assets bonds calendar capital stock cent centum certificates charges claim collected collectors of internal Commissioner of Internal company or association computed court D. C. To collectors DANIEL depreciation district dividends excess profits taxes excise tax exemption filed fiscal foreign corporation Form gross income income tax indebtedness individual insurance companies interest Internal Revenue invested capital issued joint-stock company L. S. ROWE liability manufacturer March net income nineteen hundred nonresident alien OFFICE OF COMMISSIONER owner par value partnership payment penalty person plaintiff plaintiff in error prescribed prior purchase purpose received refund regulations ROPER sold Southern Pacific Co stamps statute stockholders tax imposed taxable taxpayer thereof tion trade or business TREASURY DEPARTMENT trust United W. G. McADOO
Popular passages
Page 51 - ... employers, and all officers and employees of the United States having the control, receipt, custody, disposal, or payment of interest, rent, salaries, wages, premiums, annuities...
Page 250 - gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service ... 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...
Page 167 - Fraternal beneficiary societies, orders, or associations, (a) operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system...
Page 248 - ... acted under the directions of the Secretary of the Treasury, or other proper officer of the Government, no execution shall issue against such collector or other officer, but the amount so recovered shall, upon final judgment, be provided for and paid out of the proper appropriation from the Treasury.
Page 213 - ... upon the obligee, or to reimburse the obligee for any portion of the tax, or to pay the interest without deduction for any tax which the obligor may be required or permitted to pay thereon, or to retain therefrom under any law of the United States...
Page 266 - ... a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business...
Page 268 - ... rentals or other payments required to be made as a condition to the continued use or possession of property to which the corporation has not taken or is not taking title, or in which it has no equity...
Page 2 - A word is not a crystal, transparent and unchanged; it is the skin of a living thought and may vary greatly in color and content according to the circumstances and the time in which it is used.
Page 257 - No deduction shall be allowed for any amount paid out for new buildings, permanent improvements, or betterments, made to increase the value of any property or estate...
Page 324 - ... (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.