Treasury Decisions Under Internal Revenue Laws of the United States, Volume 15, Issues 1745-1925U.S. Government Printing Office, 1915 |
From inside the book
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Page 7
... taxable year . It is further provided that for the year ending December 31 , 1913 , the tax shall be computed on the net income accruing from March 1 . to December 31 , 1913 , both dates inclusive , after deducting five- sixths only of ...
... taxable year . It is further provided that for the year ending December 31 , 1913 , the tax shall be computed on the net income accruing from March 1 . to December 31 , 1913 , both dates inclusive , after deducting five- sixths only of ...
Page 4
... taxable income of any individual of corporations to shall embrace the share to which he would be entitled of the gains and profits , if divided or distributed , whether divided or distributed or not , of all corporations , joint- stock ...
... taxable income of any individual of corporations to shall embrace the share to which he would be entitled of the gains and profits , if divided or distributed , whether divided or distributed or not , of all corporations , joint- stock ...
Page 5
... taxable upon its net income as hereinafter pro- vided ; eighth , the amount of income , the tax upon which has been paid or withheld for payment at the source of the income , under the provisions of this section , provided that whenever ...
... taxable upon its net income as hereinafter pro- vided ; eighth , the amount of income , the tax upon which has been paid or withheld for payment at the source of the income , under the provisions of this section , provided that whenever ...
Page 7
... taxable year , to the collector of internal revenue for the district in which such person resides or has his principal place of business , or , in the case of a person residing in a foreign country , in the place where his principal ...
... taxable year , to the collector of internal revenue for the district in which such person resides or has his principal place of business , or , in the case of a person residing in a foreign country , in the place where his principal ...
Page 8
... taxable partner would be entitled if the same were divided , whether divided or otherwise , shall be returned for taxation and the tax paid , under the provisions of this section , and any Partnerships such firm , when requested by the ...
... taxable partner would be entitled if the same were divided , whether divided or otherwise , shall be returned for taxation and the tax paid , under the provisions of this section , and any Partnerships such firm , when requested by the ...
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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.