A Treatise on the Federal Corporation Tax Law of 1909: Together with Appendices Containing the Act of Congress and Treasury Regulations, with Annotations and Explanations and Forms of ReturnsLittle, Brown,, 1910 - 269 páginas |
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A Treatise on the Federal Corporation Tax Law of 1909: Together with ... Arthur W. Machen Visualização completa - 1910 |
A Treatise on the Federal Corporation Tax Law of 1909: Together with ... Arthur W. Machen Visualização completa - 1910 |
A Treatise on the Federal Corporation Tax Law of 1909: Together with ... Arthur W. Machen Visualização completa - 1910 |
Termos e frases comuns
Act of Congress actually paid Alaska applicable ascer ascertained assessment Bank bonds business and property business transacted capital invested clause collection collector Commissioner of Internal company or association company's corporation corrected court debt depreciation of property distraint District of Columbia dividends domestic companies duty erroneous return exempt express expressly five thousand dollars foreign companies franchise gross amount gross income held included income derived income received income tax indebtedness infra Appx insurance companies interest paid Internal Revenue joint stock company Law of Corps liable lines Little Miami losses Machen maintenance and operation net income oleomargarine organized for profit paid-up capital stock panies Paragraph payment prescribed provision purpose question represented by shares required by law reserve funds Spreckels Stats statute supra taxable taxation thereof tion transacted and capital Treasury trust U. S. Comp U. S. Int ultra vires United words
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Página 77 - ... interest actually paid within the year on its bonded or other indebtedness to an amount of such bonded and other indebtedness, not exceeding the proportion of its paid-up capital stock outstanding at the close of the year...
Página 116 - States; (fourth) all sums paid by it within the year for taxes imposed under the authority of the United States or of any state or territory thereof, or imposed by the government of any foreign country as a condition to carrying on business therein...
Página 224 - 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...
Página 208 - ... the gross amount of its income for the year from business transacted and capital invested within the United States...
Página 209 - In the case of assessment insurance companies the actual deposit of sums with State or Territorial officers, pursuant to law, as additions to guaranty or reserve funds shall be treated as being payments required by law to reserve funds.
Página 151 - The head of each department is authorized to prescribe regulations, not inconsistent with law, for the government of his department, the conduct of its officers and clerks, the distribution and performance of its business, and the custody, use, and preservation of the records, papers, and property appertaining to it.
Página 115 - ... (third) interest actually paid within the year on its bonded or other indebtedness to an amount of such bonded and other indebtedness not exceeding the paid-up capital stock of such corporation, joint stock company or association, or insurance company, outstanding at the close of the year, and in the case of a bank, banking association, or trust company, all interest actually paid by it within the year on deposits...
Página 207 - Insurance company, organized, authorized, or existing under the laws of any foreign country, such net income shall be ascertained by deducting from the gross amount of Its income...
Página 18 - Provided, however, That nothing in this section shall apply to labor, agricultural, or horticultural organizations, or to mutual savings banks not having a capital stock represented by shares, or to fraternal beneficiary societies, orders, or associations operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system, and providing for the payment of life, sick, accident, and other benefits...
Página 211 - ... a reasonable allowance for depreciation by use, wear and tear of property, if any — "Art. 129. The deduction for depreciation should be the estimated amount of the loss, accrued during the year to which the return relates, in the value of the property in respect of which such deduction is claimed, that arises from exhaustion, wear and tear, or obsolescence out of the uses to which the property is put...