Regulations 45 (1920 Ed.) Relating to the Income Tax and War Profits and Excess Profits Tax Under the Revenue Act of 1918: Promulgated January 28, 1921 |
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... taxes - Continued . Article 1011. Compromise of tax cases- Page . 236 1012. Assessment of tax-- . 236 1013. Declaration of termination of taxable period . 237 Section 251. Receipts for taxes___ . 237 Article 1021. Receipts for tax ...
... taxes - Continued . Article 1011. Compromise of tax cases- Page . 236 1012. Assessment of tax-- . 236 1013. Declaration of termination of taxable period . 237 Section 251. Receipts for taxes___ . 237 Article 1021. Receipts for tax ...
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Promulgated January 28, 1921 United States. Internal Revenue Service. PART I. INCOME TAX ON INDIVIDUALS . NORMAL TAX . SEC . 210. That , in lieu of the taxes imposed by subdivision ( a ) of section 1 of the Revenue Act of 1916 and by ...
Promulgated January 28, 1921 United States. Internal Revenue Service. PART I. INCOME TAX ON INDIVIDUALS . NORMAL TAX . SEC . 210. That , in lieu of the taxes imposed by subdivision ( a ) of section 1 of the Revenue Act of 1916 and by ...
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... tax for 1918 is 12 per cent and for subsequent years 8 per cent . In order to determine the income to which the normal tax is applied , the net income , as defined in sec- tion 212 of the statute and articles 21-26 of the regulations ...
... tax for 1918 is 12 per cent and for subsequent years 8 per cent . In order to determine the income to which the normal tax is applied , the net income , as defined in sec- tion 212 of the statute and articles 21-26 of the regulations ...
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... income subject to the tax is materially different from the method regularly used by the taxpayer in keeping his accounts , or where for any reason the basis of reporting income subject to tax is changed , the taxpayer shall attach to ...
... income subject to the tax is materially different from the method regularly used by the taxpayer in keeping his accounts , or where for any reason the basis of reporting income subject to tax is changed , the taxpayer shall attach to ...
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... income tax return by every farmer who either keeps no records or only records of cash receipts and disbursements ; its use is optional with other farmers . See further articles 110 , 145 and 171 . ART . 39. Sale of stock and rights ...
... income tax return by every farmer who either keeps no records or only records of cash receipts and disbursements ; its use is optional with other farmers . See further articles 110 , 145 and 171 . ART . 39. Sale of stock and rights ...
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Common terms and phrases
accrued assessed basis beneficiary bracket calendar year 1918 centum claim collector Commissioner contract cost deductible from gross depletion depreciation determined distributive share dividends earnings or profits entitled estate or trust exceed excess profits tax expenses fair market value February 28 fiduciary filed foreign corporation gross income inadmissible assets included income derived income tax installment intangible property interest Internal Revenue inventory Liberty Bond Liberty loan loss March ment net income nonresident alien individual owner ownership certificate par value partnership payable payment personal exemption personal service corporation poration premium prewar period profits and excess purpose rates received refund resident return of income Revenue Act revised section 216 specific exemption statute and articles stock or shares stockholders subdivision surplus and undivided tax computed tax imposed tax-free covenant taxpayer thereof timber tion trade or business undivided profits United war-profits withholding agent