Statistics of Income from Returns of Net IncomeU.S. Government Printing Office, 1951 |
From inside the book
Results 1-5 of 67
Page 453
... invested capital for the taxable year as the aver- age annual pre - war income was of pre - war invested capital ( not less than 7 percent nor more than 9 percent ) ; or if corpora- tion was not in existence during at least one whole ...
... invested capital for the taxable year as the aver- age annual pre - war income was of pre - war invested capital ( not less than 7 percent nor more than 9 percent ) ; or if corpora- tion was not in existence during at least one whole ...
Page 457
... Invested capital base : Invested capital 35 First $ 5,000,000- Over $ 5,000,000 . Per- cent- age for credit 87 Adjusted excess profits net income ( excess profits net income 36 in excess of sum of specific exemption , excess profits ...
... Invested capital base : Invested capital 35 First $ 5,000,000- Over $ 5,000,000 . Per- cent- age for credit 87 Adjusted excess profits net income ( excess profits net income 36 in excess of sum of specific exemption , excess profits ...
Page 459
... Invested capital base : Invested capital 35 Per- cent- age for credit First $ 5,000,000 ... Next $ 5,000,000.- Over $ 10,000 , 000 .. 866 Same as 1940- Adjusted excess prof- its net income ( ex- cess profits net in- come 36 in excess of ...
... Invested capital base : Invested capital 35 Per- cent- age for credit First $ 5,000,000 ... Next $ 5,000,000.- Over $ 10,000 , 000 .. 866 Same as 1940- Adjusted excess prof- its net income ( ex- cess profits net in- come 36 in excess of ...
Page 460
... invested capital method ) is more than $ 5,000 ( $ 10,000 beginning 1944 ) except ( 1 ) corporations exempt from income tax , ( 2 ) personal holding companies , ( 3 ) mutual investment companies , ( 4 ) diversified investment companies ...
... invested capital method ) is more than $ 5,000 ( $ 10,000 beginning 1944 ) except ( 1 ) corporations exempt from income tax , ( 2 ) personal holding companies , ( 3 ) mutual investment companies , ( 4 ) diversified investment companies ...
Page 462
... invested capital which net income from sources within the United States was of the en- tire net income . For 1918 through 1921 , it was not necessary for foreign corporations to report invested capital , and for 1921 , it was not ...
... invested capital which net income from sources within the United States was of the en- tire net income . For 1918 through 1921 , it was not necessary for foreign corporations to report invested capital , and for 1921 , it was not ...
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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...