The War Tax Law: Approved October 3, 1917 |
From inside the book
Results 1-5 of 26
Page 7
... apply to non - resident alien individuals . SURTAX In addition to the surtax imposed by the act of Septem- ber 8 , 1916 , a further surtax on incomes of citizens and residents of the United States and non - resident aliens , is imposed ...
... apply to non - resident alien individuals . SURTAX In addition to the surtax imposed by the act of Septem- ber 8 , 1916 , a further surtax on incomes of citizens and residents of the United States and non - resident aliens , is imposed ...
Page 9
... apply to the additional normal tax of two per centum until after January 1 , 1918 , and thereafter only one two per centum normal tax shall be deducted . Any further normal tax , for which the recipient of such income is liable , shall ...
... apply to the additional normal tax of two per centum until after January 1 , 1918 , and thereafter only one two per centum normal tax shall be deducted . Any further normal tax , for which the recipient of such income is liable , shall ...
Page 11
... apply to distributions made prior to August 6 , 1917 , out of profits accrued prior to March 1 , 1913. ( Sec . 1211. ) Stock dividends are to be considered income to the amount of surplus , undivided profits and earnings so distributed ...
... apply to distributions made prior to August 6 , 1917 , out of profits accrued prior to March 1 , 1913. ( Sec . 1211. ) Stock dividends are to be considered income to the amount of surplus , undivided profits and earnings so distributed ...
Page 12
... applies to both citizens and residents of the United States and to non- resident aliens . ( Secs . 1201 , 1202. ) Contributions or gifts within the year for religious , charitable , scientific , educational or humanitarian pur- poses ...
... applies to both citizens and residents of the United States and to non- resident aliens . ( Secs . 1201 , 1202. ) Contributions or gifts within the year for religious , charitable , scientific , educational or humanitarian pur- poses ...
Page 16
... applies to both foreign and domestic corporations . ( Sec . 1207. ) INFORMATION AT THE SOURCE The system of information ... apply to the payment of interest on bonds of the United States . ( Sec . 1211. ) BROKERS ' RETURNS Every person ...
... applies to both foreign and domestic corporations . ( Sec . 1207. ) INFORMATION AT THE SOURCE The system of information ... apply to the payment of interest on bonds of the United States . ( Sec . 1211. ) BROKERS ' RETURNS Every person ...
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Common terms and phrases
Act of September actual cash value additional tax admission agreement to sell approval assessed beverage purposes bonded warehouse calendar year nineteen capital stock carbonated water carrier cents centum centum per annum cigarettes cigars citizen or resident collected Collector of Internal Commissioner of Internal company or association corporation or partnership deduction distilled spirits distillery dividends domestic corporation domestic partnership exceeding excess profits taxes exempt existing law Fermented Liquors fiscal fraction thereof hereby amended hundred and seventeen hundred and sixteen income exceeds income in excess indebtedness insurance company interest Internal Revenue invested capital issued joint-stock company levied manner as provided nineteen hundred normal tax packages par value payment person Postmaster pre-war period prior rectified spirits regulations prescribed Secretary section five September eighth sold subdivision tangible property tax equivalent tax imposed taxable Taxes paid tion total net income trade or business transfer Treasury United wines zone
Popular passages
Page 102 - Deed, instrument, or writing, whereby any lands, tenements, or other realty sold shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his, her, or their direction...
Page 90 - Such returns shall contain such information and be made in such manner as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may...
Page 106 - That the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, is hereby authorized to make all needful rules and regulations for the enforcement of the provisions of this Act.
Page 33 - All losses actually sustained and charged off within the year and not compensated by insurance or otherwise, including a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business or trade; (a) in the case of oil and gas wells a reasonable allowance for actual reduction in flow and production...
Page 74 - Partnerships (a) In the case of a corporation or partnership: (1) actual cash paid in, (2) the actual cash value of tangible property paid in other than cash...
Page 96 - ... and other documents, instruments, matters, and things mentioned and described in Schedule A of this title, or for or in respect of the vellum, parchment, or paper upon which such instruments, matters, or things, or any of them, are written or printed, by any person who makes, signs, issues, sells, removes, consigns, or ships the same, or for whose use or benefit the same are made, signed, issued, sold, removed, consigned, or shipped, the several taxes specified in such schedule.
Page 72 - An Act to provide revenue, equalize duties, and encourage the industries of the United States, and for other purposes.
Page 103 - That a tax (hereinafter in this title referred to as the tax), equal to the following percentages of the value of the net estate to be determined as provided in section two hundred and three, is hereby imposed upon the transfer of the net estate of every decedent dying after the passage of this Act...
Page 105 - Treasury, shall prescribe; and such articles, goods, wares, or merchandise, shipped from said islands to the United States, shall be exempt from the payment of any tax imposed by the...
Page 35 - That all administrative, special, and general provisions of law, including the laws in relation to the assessment, remission, collection, and refund of internal-revenue taxes not heretofore specifically repealed, and not inconsistent with the provisions of this title, are hereby extended and made applicable to all the provisions of this title and to the tax herein imposed...