Treasury Decisions Under Internal Revenue Laws of the United States, Volume 19, Issues 2429-2627U.S. Government Printing Office, 1920 |
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Common terms and phrases
agent alcohol alcohol by volume allowed amended amount paid application approval assessed beverage bonds calendar carrier CARTER GLASS cent centum certificate charges claim collected collectors of internal Commissioner of Internal computed contract D. C. To collectors decedent deduction distilled spirits district dividends exceed excess profits tax executor exemption export February 24 filed fiscal gross estate gross income hereby included income tax interest Internal Revenue internal-revenue invested capital issued leaf tobacco liable Liberty bonds liberty loan manufacturer ment net estate net income nonresident alien OFFICE OF COMMISSIONER partnership payable payment penalty personal service corporation premium prescribed profits taxes purchaser purpose receipt received refund regulations Revenue Act ROPER Secretary shipment sold stamp statute and articles stockholders subdivision subject to tax tax imposed taxable taxpayer thereof tion transportation TREASURY DEPARTMENT trust United war profits wines
Popular passages
Page 600 - Act is an unconditional promise in writing made by one person to another signed by the maker engaging to pay on demand, or at a fixed or determinable future time, a sum certain in money to order or to bearer.
Page 283 - Corporations organized for the exclusive purpose of holding title to property, collecting income therefrom and turning over the entire amount thereof, less expenses, to an organization which itself is exempt from the tax imposed by this title...
Page 707 - person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
Page 375 - ... it shall be unlawful for any person to print or publish in any manner whatever not provided by law any income return or any part thereof or source of income, profits, losses, or expenditures appearing in any income return...
Page 179 - ... 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...
Page 511 - Revenue, including the field service, designated by him for that purpose, to examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person rendering the return or of any officer or employee of such person, or the attendance of any other person having knowledge in the premises, and may take his testimony with reference to the matter required by law to be included in such return, with power to administer...
Page 494 - ... return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person...
Page 808 - Except as otherwise provided by law in the case of income, war-profits, excess-profits, estate, and gift taxes, the Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously or illegally assessed or collected, all penalties collected without authority, and all taxes that appear to be unjustly assessed or excessive in amount, or in any manner wrongfully collected...
Page 6 - June, nineteen hundred and five, whether made upon or shown by the books of the association, company or corporation, or by any assignment in blank, or by any delivery, or by any paper or agreement or memorandum or other evidence of transfer or sale whether entitling the holder in any manner to the benefit of such stock, or to secure the future payment of money or the future transfer of any stock, on each share of one hundred dollars of face value or fraction thereof, two cents.
Page 49 - Act not payable by stamp 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.