Statistics of Income from Returns of Net IncomeU.S. Government Printing Office, 1951 |
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... Sources of income and adjusted gross income_ Deductions .. Exemption.- Tax liability , tax payments , and tax overpayment . Description of the sample and limitations of data .. Taxable fiduciary income tax returns_ . Historical data ...
... Sources of income and adjusted gross income_ Deductions .. Exemption.- Tax liability , tax payments , and tax overpayment . Description of the sample and limitations of data .. Taxable fiduciary income tax returns_ . Historical data ...
Page 6
... SOURCES OF INCOME AND ADJUSTED GROSS INCOME Adjusted gross income is defined as gross income minus allowable trade and business deductions , expenses of travel and lodging in connection with employment , reimbursed expenses in ...
... SOURCES OF INCOME AND ADJUSTED GROSS INCOME Adjusted gross income is defined as gross income minus allowable trade and business deductions , expenses of travel and lodging in connection with employment , reimbursed expenses in ...
Page 12
... sources of income reported on the taxable fiduciary returns are tabulated , as nearly as possible , in the same manner as those reported on the individual returns . The net profit and the net loss from a similar source reported under ...
... sources of income reported on the taxable fiduciary returns are tabulated , as nearly as possible , in the same manner as those reported on the individual returns . The net profit and the net loss from a similar source reported under ...
Page 54
... source on tax - free covenant bond interest and to income tax paid to a foreign country or possession of the United ... sources is the excess of the respective expenses over gross income received . 15 Net profit from business is the ...
... source on tax - free covenant bond interest and to income tax paid to a foreign country or possession of the United ... sources is the excess of the respective expenses over gross income received . 15 Net profit from business is the ...
Page 56
... sources other than those specified on the return form . 53 Total income is the amount resulting from the combination ... source on interest from tax - free covenant bonds and income tax paid to foreign countries or possessions of the ...
... sources other than those specified on the return form . 53 Total income is the amount resulting from the combination ... source on interest from tax - free covenant bonds and income tax paid to foreign countries or possessions of the ...
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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...