Statistics of Income from Returns of Net IncomeU.S. Government Printing Office, 1951 |
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Page 2
... INCLUDED Individual income tax returns included in this report are for the calendar year 1948 , a fiscal year ending within the period July 1948 through June 1949 , and a part year with the greater part of the accounting period in 1948 ...
... INCLUDED Individual income tax returns included in this report are for the calendar year 1948 , a fiscal year ending within the period July 1948 through June 1949 , and a part year with the greater part of the accounting period in 1948 ...
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... included ; however , the data thereon are edited to conform to that reported on Form 1041. Tentative returns are not included and amended returns are used only if the original returns are excluded . Statistical data are completely ...
... included ; however , the data thereon are edited to conform to that reported on Form 1041. Tentative returns are not included and amended returns are used only if the original returns are excluded . Statistical data are completely ...
Page 3
... included in the tabula- tions pertaining to Form 1120 throughout this report . The classifications are described in the following paragraphs , which also enumerate the items tabulated for returns in each classification : Active and ...
... included in the tabula- tions pertaining to Form 1120 throughout this report . The classifications are described in the following paragraphs , which also enumerate the items tabulated for returns in each classification : Active and ...
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... included therein , for the years 1948 and 1947 . 41 Consolidated 1 corporation returns , 1948 and 1947 , by industrial divisions , showing number of consolidated returns and number of subsidiaries [ Excludes consolidated returns of ...
... included therein , for the years 1948 and 1947 . 41 Consolidated 1 corporation returns , 1948 and 1947 , by industrial divisions , showing number of consolidated returns and number of subsidiaries [ Excludes consolidated returns of ...
Page 51
... included in the respective deduction items . 13 Amount shown as " Royalties " consists of gross . amounts received . The amount of depletion , which is deductible from the gross amount of royalties received , is included in the item of ...
... included in the respective deduction items . 13 Amount shown as " Royalties " consists of gross . amounts received . The amount of depletion , which is deductible from the gross amount of royalties received , is included in the item of ...
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Common terms and phrases
55 less Accounts payable accounts receivable adjusted gross income Bad debts balance sheets capital assets 19 capital loss Capital stock Cash and assets Compensation of officers compiled net profit contributed under pension Contributions or gifts Corporation's own stock deficit classes Depreciation dividends paid excess profits tax Fabricated metal figures in thousands footnotes Government obligations less Gross sales 11 included income and deficit income and returns income or deficit Interest on Government investments less income tax long-term capital gain major industrial groups Money figures net income Notes and accounts Number of returns operating loss deduction paid by type paid on business percent profit less income real property receipts from operations Rents 16 returns with balance returns with net Royalties 17 short-term capital gain Subject to surtax surtax only 14 TABLE Taxes paid 25 thousands of dollars Total assets classes Total compiled deductions Total compiled receipts type of dividend
Popular passages
Page 218 - As used in this subsection, the term "security" means any bond, debenture, note, or certificate or other evidence of indebtedness, issued by any corporation (including one issued by a government or political subdivision thereof), with interest coupons or in registered form...
Page 237 - capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
Page 13 - A corporation entitled to the benefits of section 931, by reason of receiving a large percentage of its gross income from sources within a possession of the United States...
Page 269 - ... notice and demand by the collector, or the amount of tax overpaid, if any, shall be credited or refunded to the taxpayer in accordance with the provisions of section 323.
Page 259 - All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations (other than obligations of the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the interest upon which is wholly exempt from the taxes imposed by this title.
Page 314 - In the case of any obligation of the United States or any of Its possessions. or of a State or Territory, or any political subdivision thereof, or of the District of Columbia, issued on or after March 1, 1941, on a discount basis and payable without Interest at a fixed maturity date not exceeding one year from the date of Issue...
Page 222 - ... is greater than the excess of the net long-term capital gain over the net short-term capital loss of the taxable year, the portion of each distribution which shall be a capital gain dividend...
Page 316 - ... resulting from such distribution shall be considered as a gain from the sale or exchange of a capital asset held for not more than 6 months.
Page 131 - ... visual acuity is greater than 20/200 but is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees.
Page 91 - Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service (including personal service as an officer or employee of a State, or any political subdivision thereof, or any agency or instrumentality of any one or more of the foregoing...