The War Tax Law: Approved October 3, 1917 |
From inside the book
Results 1-5 of 41
Page 9
... collected and paid in the same manner as similar taxes imposed by the Income Tax Law of September 8 , 1916. ( Sec . 3. ) EXEMPTIONS For the purpose of the assessment of the additional war tax , the specific exemption allowed to married ...
... collected and paid in the same manner as similar taxes imposed by the Income Tax Law of September 8 , 1916. ( Sec . 3. ) EXEMPTIONS For the purpose of the assessment of the additional war tax , the specific exemption allowed to married ...
Page 10
... collected and paid in the same manner as the tax imposed by the Act of September 8 , 1916 , as amended . ( Sec . 4. ) DIVIDENDS For the purpose of the assessment of the additional tax , the income of a corporation shall be credited with ...
... collected and paid in the same manner as the tax imposed by the Act of September 8 , 1916 , as amended . ( Sec . 4. ) DIVIDENDS For the purpose of the assessment of the additional tax , the income of a corporation shall be credited with ...
Page 25
... collected and the decision on the claim for abatement shows an amount overpaid , such excess payment will be refunded . ( Sec . 205. ) CLASS IV . CORPORATIONS , PARTNERSHIPS , OR INDIVID- UALS , IN CASES WHERE THE SECRETARY OF TREASURY ...
... collected and the decision on the claim for abatement shows an amount overpaid , such excess payment will be refunded . ( Sec . 205. ) CLASS IV . CORPORATIONS , PARTNERSHIPS , OR INDIVID- UALS , IN CASES WHERE THE SECRETARY OF TREASURY ...
Page 29
... collected on percentages of the net income as follows : ( Sec . 201. ) Rate Net Income ( in excess of deduction ) and not in excess of 15 % of the invested capital for the taxable year ... .20 % Net income in excess of 15 % but not in ...
... collected on percentages of the net income as follows : ( Sec . 201. ) Rate Net Income ( in excess of deduction ) and not in excess of 15 % of the invested capital for the taxable year ... .20 % Net income in excess of 15 % but not in ...
Page 36
... collected , and paid to the Collector of Internal Revenue , by person or corporation receiving payment for service , under regulations prescribed by the Commissioner of Internal Revenue in accordance with monthly returns filed in ...
... collected , and paid to the Collector of Internal Revenue , by person or corporation receiving payment for service , under regulations prescribed by the Commissioner of Internal Revenue in accordance with monthly returns filed in ...
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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...