Treasury Decisions Under Internal Revenue Laws of the United States, Volume 18, Issues 2277-2428U.S. Government Printing Office, 1919 - Taxation |
From inside the book
Results 1-5 of 100
Page 26
... individual , partner- ship , or corporation , with an established place of business and whose principal business is the purchase of securities and their resale to customers , that is , one who , as a merchant , buys securities and sells ...
... individual , partner- ship , or corporation , with an established place of business and whose principal business is the purchase of securities and their resale to customers , that is , one who , as a merchant , buys securities and sells ...
Page 28
... individuals is subject to with- holding provisions of the act of October 3 , 1917 . TREASURY DEPARTMENT , OFFICE OF ... individuals . Banks are therefore required to withhold the normal tax of 2 per cent upon such interest paid to ...
... individuals is subject to with- holding provisions of the act of October 3 , 1917 . TREASURY DEPARTMENT , OFFICE OF ... individuals . Banks are therefore required to withhold the normal tax of 2 per cent upon such interest paid to ...
Page 38
... individuals paying officers or business employees a portion or all of their salaries and wages during t . › war period in which they are in the service of the United States may deduct the amounts so paid as ordinary and necessary ...
... individuals paying officers or business employees a portion or all of their salaries and wages during t . › war period in which they are in the service of the United States may deduct the amounts so paid as ordinary and necessary ...
Page 42
... individual , or partnership ; they must also be engaged in the same or a closely related business . B. For purposes of regulation by public service commissions or similar authorities , the identity of public service corporations , when ...
... individual , or partnership ; they must also be engaged in the same or a closely related business . B. For purposes of regulation by public service commissions or similar authorities , the identity of public service corporations , when ...
Page 55
... individual , firm , or partnership , unless and until the agent in the United States shall be so instructed by the ... individuals and firms .... $ . ( On which no tax is due from Dutch administration office . ) To nonresident alien ...
... individual , firm , or partnership , unless and until the agent in the United States shall be so instructed by the ... individuals and firms .... $ . ( On which no tax is due from Dutch administration office . ) To nonresident alien ...
Other editions - View all
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.