Treasury Decisions Under Internal Revenue Laws of the United States, Volume 26U.S. Government Printing Office, 1925 |
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Page 16
... Subdivision ( c ) of section 226 applied only to computing tax in case of a return for a period of less than 1 year , and the District Court has held that returns neces- sary to be filed by the plaintiffs were returns for a period of ...
... Subdivision ( c ) of section 226 applied only to computing tax in case of a return for a period of less than 1 year , and the District Court has held that returns neces- sary to be filed by the plaintiffs were returns for a period of ...
Page 18
... subdivision ( b ) " The net income of the estate or trust shall be computed in the same manner and on the same basis as provided in section 212. " The executors here have made a return of income received and paid taxes . for the estate ...
... subdivision ( b ) " The net income of the estate or trust shall be computed in the same manner and on the same basis as provided in section 212. " The executors here have made a return of income received and paid taxes . for the estate ...
Page 19
... Subdivision ( f ) of section 216 provides : The credits allowed by subdivisions ( c ) , ( d ) and ( e ) of this section shall be determined by the status of the taxpayer on the last day of the period for which the return of income is ...
... Subdivision ( f ) of section 216 provides : The credits allowed by subdivisions ( c ) , ( d ) and ( e ) of this section shall be determined by the status of the taxpayer on the last day of the period for which the return of income is ...
Page 20
... subdivision ( c ) , which provides for the method of computing the tax applying the rates provided in subdivision ( b ) , could not apply to returns for decedents or their estates . Again , subdivision ( c ) in providing for the placing ...
... subdivision ( c ) , which provides for the method of computing the tax applying the rates provided in subdivision ( b ) , could not apply to returns for decedents or their estates . Again , subdivision ( c ) in providing for the placing ...
Page 21
... sub- division ( a ) when it enacted subdivision ( c ) thereof . The interpretation of statutes levying taxes must not extend beyond their provisions by implication , nor must they be interpreted beyond the clear import of the language ...
... sub- division ( a ) when it enacted subdivision ( c ) thereof . The interpretation of statutes levying taxes must not extend beyond their provisions by implication , nor must they be interpreted beyond the clear import of the language ...
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A. W. MELLON addition agent alcohol alcohol by volume allowed amended amount application approval assessment authorized basis beverage bonded warehouse capital stock cent centum certificates claim collected collector of internal Commissioner of Internal community property computed copy court D. C. To Collectors decedent deduction depletion director distraint district dividends excess exemption export filed Form gross income imposed by section included income tax individual interest Internal Revenue internal-revenue intoxicating liquor issued liable Liberty Bond manufacturer ment national prohibition act net income nonresident alien officer oleomargarine paid partnership payment penalty period permit to purchase person plaintiff playing cards prescribed produced profits Prohibition Commissioner provided in section purposes pursuant received refund regulations revenue act Revised Statutes Secretary sell sold special tax stamp subdivision tax imposed tax-paid taxable taxpayer thereof tion TREASURY DEPARTMENT trust United vendor wine