Pamphlets, Volumes 45-46 |
From inside the book
Results 1-5 of 10
Page 14
... non- resident alien . Q. Should an executor file a return for the decedent 14 INCOME TAX - EXECUTORS , TRUSTEES , ETC.
... non- resident alien . Q. Should an executor file a return for the decedent 14 INCOME TAX - EXECUTORS , TRUSTEES , ETC.
Page 37
... NON - RESIDENT ALIENS INDIVIDUALS , PARTNERSHIPS AND CORPORATIONS Q. On what income are non - resident alien individuals and foreign corporations subject to tax ? A. On all income from sources within the United States , including ...
... NON - RESIDENT ALIENS INDIVIDUALS , PARTNERSHIPS AND CORPORATIONS Q. On what income are non - resident alien individuals and foreign corporations subject to tax ? A. On all income from sources within the United States , including ...
Page 38
... resident foreign corporation ? A. A foreign corporation engaged in trade or business with- in the United States and having an office or place of business therein . Q. Must a non - resident alien individual make or have made a complete ...
... resident foreign corporation ? A. A foreign corporation engaged in trade or business with- in the United States and having an office or place of business therein . Q. Must a non - resident alien individual make or have made a complete ...
Page 39
... non - resident alien indi- vidual is entitled to credit dividends from domestic or resident foreign corporations . A personal exemption of $ 1,000 , if single , or $ 2,000 if the head of a family or a married person living with husband ...
... non - resident alien indi- vidual is entitled to credit dividends from domestic or resident foreign corporations . A personal exemption of $ 1,000 , if single , or $ 2,000 if the head of a family or a married person living with husband ...
Page 40
... foreign corporation is not allowed the specific exemption of $ 2,000 allowed a domestic corporation . Q. If a non - resident alien owns stock in an American cor- poration which he disposes of by sale in the United States , is the profit ...
... foreign corporation is not allowed the specific exemption of $ 2,000 allowed a domestic corporation . Q. If a non - resident alien owns stock in an American cor- poration which he disposes of by sale in the United States , is the profit ...
Other editions - View all
Common terms and phrases
1st Liberty Conv 50 cents actual cash value amount in excess amount paid apply assets basis bonds calendar capital stock cash cents centum certificate Commissioner compensation computed contract cost dealer decedent deducted district dividends domestic corporation earnings entire net income estate or trust excess-profits taxes face value fair market value February 28 fiduciary file a return fiscal Form gross estate gross income income tax return interest Internal Revenue inventory invested capital issued loss manufacturer merchandise monthly returns non-resident alien individual normal tax par value partnership payable payment personal exemption personal property personal service corporation place of business poration Profits Taxes promissory notes provisions purchased received resident returns be filed Revenue Act Revised sold stamps statute stockholder surtax tax free covenant tax imposed tax is imposed Tax Law taxable taxpayer tion trade or business United vendee War Finance Corporation war-profits and excess-profits withheld WOOLWORTH BUILDING
Popular passages
Page 23 - All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered...
Page 11 - Any amount paid out for new buildings or for permanent Improvements or betterments made to increase the value of any property or estate...
Page 12 - ... any part of the gross income which pursuant to the terms of the will or deed creating the trust...
Page 64 - That for the purpose of the tax the value of the net estate shall be determined — (a) In the case of a resident, by deducting from the value...
Page 10 - All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (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 taxation under this title...
Page 83 - If the tax is not paid when due, there shall be added as part of the tax interest at the rate of 1 per centum a month from the time when the tax became due until paid.
Page 10 - Including those assessed against local benefits of a kind tending to Increase the value of the property assessed...
Page 69 - In a case where the evidence of transfer is shown only by the books of the company the stamp shall be placed upon such books ; and where the change of ownership is by transfer of a certificate the stamp shall be placed upon the certificate; and in cases of an agreement to sell or where the transfer is by delivery of the certificate assigned in blank there shall be made and delivered by the seller to the buyer a bill or memorandum of such sale to which the stamp provided for by this article shall...
Page 10 - ... rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity...
Page 17 - For the purpose of this section two or more domestic corporations shall be deemed to be affiliated (1) if one corporation owns directly or controls through closely affiliated interests or by a nominee or nominees substantially all the stock of the other or others, or (2) if substantially all the stock of two or more corporations is owned or controlled by the same interests.