Treasury Decisions Under Internal Revenue Laws of the United States, Volume 2113, Issue 2276U.S. Government Printing Office, 1916 |
From inside the book
Results 1-5 of 100
Page 12
... corporations - Decision of court . 1. DEDUCTION OF TAXES DUE FROM STOCKHOLDERS . The State tax on capital stock of banks under ... corporation tax act . The tax is not upon the banks and in paying it they act as agents . 2. RETURNS . The ...
... corporations - Decision of court . 1. DEDUCTION OF TAXES DUE FROM STOCKHOLDERS . The State tax on capital stock of banks under ... corporation tax act . The tax is not upon the banks and in paying it they act as agents . 2. RETURNS . The ...
Page 13
... corporation tax law , was entitled by the provisions of that act to deduct from its gross income " all sums paid by it within the year for taxes imposed under the author- ity * of any State . " It deducted , in each of the three years ...
... corporation tax law , was entitled by the provisions of that act to deduct from its gross income " all sums paid by it within the year for taxes imposed under the author- ity * of any State . " It deducted , in each of the three years ...
Page 14
... corporation tax law , in permitting the deduction of " taxes imposed " from the gross income of a corporation , must be understood to mean taxes imposed upon the corporation . We can not so interpret the language as to make it include ...
... corporation tax law , in permitting the deduction of " taxes imposed " from the gross income of a corporation , must be understood to mean taxes imposed upon the corporation . We can not so interpret the language as to make it include ...
Page 20
... corporation , as well as a natural person ; and all provisions of existing law relating to special taxes , so far as applicable , including the provisions of section thirty - two hundred and forty of the Revised Statutes of the United ...
... corporation , as well as a natural person ; and all provisions of existing law relating to special taxes , so far as applicable , including the provisions of section thirty - two hundred and forty of the Revised Statutes of the United ...
Page 23
... every person , partnership , association , company , or corporation therein described , and not specifically exempt , must , on or before the 1st day of March , 1915 , register with the collector of the district , 23.
... every person , partnership , association , company , or corporation therein described , and not specifically exempt , must , on or before the 1st day of March , 1915 , register with the collector of the district , 23.
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Common terms and phrases
act of October Acting Commissioner affixed aforesaid drugs amount application approved assessed authorized bank bill of lading bonds Book 59 cent certificate charged claims collected collectors of internal Commissioner of Internal contract of sale corporation dealers December 17 defendant denatured alcohol dispensed or distributed District Court dividends emergency revenue law exempt exportation filed gross income hereby income tax law Internal Revenue internal-revenue officers issued manufacture ment narcotic law net income October 22 OFFICE OF COMMISSIONER oleomargarine opium order forms packages paid payment penalty person physician plaintiff power of attorney preparations prescribed prescriptions prohibited drugs Public Service Railway purchase purpose receipt received rectifier refund registered regulations returns of annual ruling Secretary shipment smoking opium special tax specified Stomach Bitters subdivision tax imposed taxable thereof tion TREASURY DEPARTMENT United States cotton W. G. MCADOO W. H. OSBORN Washington withholding agent