An Analysis and Interpretation of the Federal Income Tax LawW.F. Roberts Company, 1914 - 73 sider |
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ANALYSIS & INTERPRETATION OF T Henry M. 1846-1930 Foote,Robert John 1852-1922 Tracewell,Etc United States Laws Ingen forhåndsvisning - 2016 |
ANALYSIS & INTERPRETATION OF T Henry M. 1846-1930 Foote,Robert John 1852-1922 Tracewell,Etc United States Laws Ingen forhåndsvisning - 2016 |
Almindelige termer og sætninger
aforesaid annual net income approved ascer assessment bank or collecting bonds centum certificate of ownership certificates of deposit claim collecting agency collector of internal Commissioner of Internal companies or associations compensation computed coupons or interest day of March deputy collector District of Columbia dividends ductions entire net income excise tax exemption false or fraudulent fiduciary foreign country gross amount hereinbefore income derived income exceeds income received income tax law indebtedness not exceeding individual policyholder interest orders interest paid Internal Revenue joint-stock companies liable list or return losses and expenses ment name of debtor nineteen hundred normal tax oath or affirmation organized owner payable payment persons residing Philippine Islands Porto Rico Provided further reinsurance required by law returns of annual Secretary sources tax herein imposed tax imposed taxable income transacted and capital TREASURY DEPARTMENT trustee or debtor United W. G. MCADOO W. H. OSBORN withheld withhold and pay
Populære passager
Side 72 - That there shall be levied, assessed, collected and paid annually upon the entire net income arising or accruing from all sources in the preceding calendar year to every citizen of the United States, whether residing at home or abroad, and to every person residing in the United States, though not a citizen thereof, a tax of 1 per centum per annum upon such income, except as hereinafter provided...
Side 41 - States and not compensated by insurance or otherwise, including a reasonable allowance for depreciation by use, wear and tear of property, if any, and in the case of mines a reasonable allowance for depletion of ores and all other natural deposits, not to exceed...
Side 41 - In the case of mutual insurance companies (including interinsurers and reciprocal underwriters, but not including mutual life or mutual marine insurance companies) requiring their members to make premium deposits to provide for losses and expenses...
Side 43 - March in each year thereafter, a true and accurate return under oath or affirmation of its president...
Side 29 - 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...
Side 31 - Circuit Court of Appeals of the United States, within any circuit wherein such person resides or has his principal place of business, or in the United States Court of Appeals for the District of Columbia, by filing in such court, within sixty days after the entry of such order, a written petition praying that the order of the Commission be modified or set aside in whole or in part.
Side 39 - ... such net income shall be ascertained by deducting from the gross amount of its income received within the year from business transacted and capital invested within the United States and any of its territories, Alaska and the District of Columbia (first), all the ordinary...
Side 55 - Act, but the repeal of existing laws or modifications thereof embraced in this Act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before...
Side 54 - Columbia, shall be subject to pay annually a special excise tax with respect to the carrying on or doing business...
Side 42 - The said tax shall be computed upon the remainder of said net income of each person subject thereto, accruing during each preceding calendar year ending December thirty-first: Provided, however, That for the year ending December thirtyfirst, nineteen hundred and thirteen...