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 6-10 of 77
Page 90
... fiscal year . TREASURY DEPARTMENT , OFFICE OF COMMISSIONER OF INTERNAL REVENUE , Washington , D. C. To collectors of internal revenue , revenue agents , and others concerned : In any case where a partnership keeps its books upon the ...
... fiscal year . TREASURY DEPARTMENT , OFFICE OF COMMISSIONER OF INTERNAL REVENUE , Washington , D. C. To collectors of internal revenue , revenue agents , and others concerned : In any case where a partnership keeps its books upon the ...
Page 121
... revenue : Washington , D. O. Beginning April 1 , 1918 , there will be advanced to each collector of internal revenue , at the beginning of each quarter of the fiscal year , • out of the appropriation for the refundment of internal - 121.
... revenue : Washington , D. O. Beginning April 1 , 1918 , there will be advanced to each collector of internal revenue , at the beginning of each quarter of the fiscal year , • out of the appropriation for the refundment of internal - 121.
Page 125
... fiscal year ending April 30. As a result , its first excess - profits tax return would be made for a period of four months ending April 30 , 1917 . Its net income for such period was $ 25,000 . In computing the excess - profits tax upon ...
... fiscal year ending April 30. As a result , its first excess - profits tax return would be made for a period of four months ending April 30 , 1917 . Its net income for such period was $ 25,000 . In computing the excess - profits tax upon ...
Page 128
... fiscal year upon the taxpayer , and , in the case of a member of a partnership , with his proportionate share of the excess - profits tax imposed upon the partnership . Article 3. The income tax is of two kinds - normal and additional ...
... fiscal year upon the taxpayer , and , in the case of a member of a partnership , with his proportionate share of the excess - profits tax imposed upon the partnership . Article 3. The income tax is of two kinds - normal and additional ...
Page 142
... fiscal year upon the taxpayer , and in the case of a member of a partnership with his proportionate share of such excess - profits tax . NONRESIDENT ALIENS . Art . 10. The deductions provided by section 3 for a nonresident alien are ...
... fiscal year upon the taxpayer , and in the case of a member of a partnership with his proportionate share of such excess - profits tax . NONRESIDENT ALIENS . Art . 10. The deductions provided by section 3 for a nonresident alien are ...
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.