Treasury Decisions Under Internal Revenue Laws of the United States, Volume 15, Issues 1745-1925U.S. Government Printing Office, 1915 |
From inside the book
Results 1-5 of 100
Page 2
... Form 1040 is to be used by individuals , or their duly authorized agents , in making the personal return of annual net income . Form 1041 is to be used by fiduciaries in making returns of annual net income in behalf of their ...
... Form 1040 is to be used by individuals , or their duly authorized agents , in making the personal return of annual net income . Form 1041 is to be used by fiduciaries in making returns of annual net income in behalf of their ...
Page 3
... Form 1019 . When collecting agents substitute their own certificate in lieu of owner's certificate on Form 1019 , said substitute certificate shall be in substantially the following form : ( Form 1019a . ) Form of certificate to be ...
... Form 1019 . When collecting agents substitute their own certificate in lieu of owner's certificate on Form 1019 , said substitute certificate shall be in substantially the following form : ( Form 1019a . ) Form of certificate to be ...
Page 4
... Form 73 have been furnished upon request to publishers of these books and copies have also been sent to each collector of internal revenue . Cigar manufacturers need not be required to purchase new books 73 until their present books ...
... Form 73 have been furnished upon request to publishers of these books and copies have also been sent to each collector of internal revenue . Cigar manufacturers need not be required to purchase new books 73 until their present books ...
Page 15
... forms of certificates and other forms required in connection with the collection of income tax and making of returns by taxpayers will be furnished on applica- tion to the Commissioner of Internal Revenue . Forms may be printed by cor ...
... forms of certificates and other forms required in connection with the collection of income tax and making of returns by taxpayers will be furnished on applica- tion to the Commissioner of Internal Revenue . Forms may be printed by cor ...
Page 16
... forms as may be found necessary in each collection district , and these forms will be forwarded immediately upon application . Attention is called , how- ever , to the fact that a large stock of these forms should not be accumulated in ...
... forms as may be found necessary in each collection district , and these forms will be forwarded immediately upon application . Attention is called , how- ever , to the fact that a large stock of these forms should not be accumulated in ...
Other editions - View all
Common terms and phrases
act of October adhesive stamp affixed aforesaid amount annual sales exceed Approved assessed authorized bank bills of lading bonds brokers capital stock cents certificates charged cigars claimed collection collectors of internal Commissioner of Internal companies or associations corporation coupons court dealers debtor December deduction distiller district dividends exceeding exemption fiduciary filed fiscal foreign Form gross income hereby income tax indebtedness insurance companies interest Internal Revenue internal-revenue issued joint-stock companies liable liqueurs list return manufacturer ment net income nonresident aliens normal tax October 22 OFFICE OF COMMISSIONER oleomargarine organized packages paragraph payment penalty person plaintiff premium prescribed profits promissory notes receipt received regulations required by law retail returns of annual Schedule Secretary sold special tax spirits stamp tax statute Stomach Bitters tax imposed taxable thereof tion tobacco Treas TREASURY DEPARTMENT United W. G. MCADOO W. H. OSBORN Washington wine withholding agent
Popular passages
Page 127 - Civic leagues or organizations not organized for profit but operated exclusively for the promotion of social welfare...
Page 4 - 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...
Page 5 - The proceeds of life insurance policies paid to individual beneficiaries upon the death of the insured; the amount received by the insured, as a return of premium or premiums paid by him under life insurance, endowment, or annuity contracts, either during the term or at the maturity of the term mentioned in the contract or upon surrender of the contract...
Page 174 - ... every person, firm, or company having a place of business where credits are opened by the deposit or collection of money or currency, subject to be paid or remitted upon draft, check, or order, or where money is advanced or loaned on stocks, bonds, bullion, bills of exchange, or promissory notes, or where stocks, bonds, bullion, bills of exchange, or promissory notes are received for discount or for sale...
Page 16 - ... shall be entitled to include in deductions from gross income amounts repaid to policyholders on account of premiums previously paid by them and interest paid upon such amounts between the ascertainment thereof and the payment thereof...
Page 15 - Such net income shall be ascertained by deducting from the gross amount of the income of such corporation, joint stock company or association, or insurance company, received within the year from all sources, (first) all the ordinary and necessary expenses actually paid within the year out of income in the maintenance and operation of its business and properties...
Page 13 - There shall not be taxed under this title any income derived from any public utility or from the exercise of any essential governmental function accruing to any State, Territory, or the District of Columbia, or any political subdivision of a State or Territory...
Page 291 - An Act to provide for the registration of, with collectors of internal revenue, and to impose a special tax upon all persons who produce, import, manufacture, compound, deal in, dispense, sell, distribute, or give away opium or coca leaves, their salts, derivatives, or preparations, and for other purposes...
Page 127 - That nothing in this section shall apply to mutual savings banks not having a capital stock represented by shares...
Page 25 - That all administrative, special, and general provisions of law, including the laws in relation to the assessment, remission, collection, and refund of internal-revenue taxes not heretofore specifically repealed and not inconsistent with the provisions of this section, are hereby extended and made applicable to all the provisions of this section and to the tax herein imposed.