Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp Taxes, Capital Stock Tax, Tax on Employment of Child Labor |
From inside the book
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Page xii
... PAYMENT OF THE TAX . Suits to Restrain Assessment or Collection - Time of Payment - Assess- ment - Notice and Demand - Medium of Payment - Excess Payment— Recovering of Taxes Paid - Protest - Duress - Receipts - Additional Assessment ...
... PAYMENT OF THE TAX . Suits to Restrain Assessment or Collection - Time of Payment - Assess- ment - Notice and Demand - Medium of Payment - Excess Payment— Recovering of Taxes Paid - Protest - Duress - Receipts - Additional Assessment ...
Page 18
... payment of any installment the whole amount of tax still unpaid becomes due and payable upon notice and demand by the collector . The above provisions do not apply to taxes collected at the source . The tax may be paid in a single payment ...
... payment of any installment the whole amount of tax still unpaid becomes due and payable upon notice and demand by the collector . The above provisions do not apply to taxes collected at the source . The tax may be paid in a single payment ...
Page 58
... payment of fixed or determinable and annual or periodical income . The relationship of the withholding agent to the tax- payer whose tax is withheld is an artificial relationship and arises in all cases where the relationship of debtor ...
... payment of fixed or determinable and annual or periodical income . The relationship of the withholding agent to the tax- payer whose tax is withheld is an artificial relationship and arises in all cases where the relationship of debtor ...
Page 90
... payment of the tax are the same as if the return were for a full taxable year closing at the end of the month during which the decedent dies or the estate is settled or the trust is terminated , as the case may be . The payment of the ...
... payment of the tax are the same as if the return were for a full taxable year closing at the end of the month during which the decedent dies or the estate is settled or the trust is terminated , as the case may be . The payment of the ...
Page 147
... pay the tax . The lessor could not exonerate itself from liability for the tax subsequently imposed under a law thereafter enacted by making a lease of its property which provided for the payment of all its surplus revenues direct to ...
... pay the tax . The lessor could not exonerate itself from liability for the tax subsequently imposed under a law thereafter enacted by making a lease of its property which provided for the payment of all its surplus revenues direct to ...
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Other editions - View all
Common terms and phrases
accrued agent allowed amended amounts received apply assessed assets association basis beneficiary bonds calendar year 1918 capital stock cash Chapter citizen Commissioner compensation computed consolidated return contract cost court deductions distributive share domestic corporations earnings or profits entitled estate or trust excess-profits tax exempt expenses farm farmer February 28 fiduciary file returns fiscal gross income held imposed included income derived income from sources income received income tax insurance companies interest inventory invested joint-stock companies Letter from Treasury liability Liberty Bonds Liberty Loan limited partnerships live stock March ment net income nominal stockholder non-resident alien normal tax obligations organized paid partner payment personal service corporation poration premium principal prior profits accumulated provisions purchase purpose rates receipt resident return of income Revenue Act rule statute stock dividends surtax taxable taxpayer thereof tion transaction Treasury Department dated United War Finance Corporation withholding
Popular passages
Page 1033 - ... the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any income return, or to permit any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law...
Page 499 - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
Page 190 - In the case of assessment insurance companies the actual deposit of sums with State or Territorial officers, pursuant to law, as additions to guaranty or reserve funds shall be treated as being payments required by law to reserve funds.
Page 978 - taxable year" means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which the net income is computed under section 212 or 232. The term "fiscal year" means an accounting period of twelve months ending on the last day of any month other than December. The term "taxable year...
Page 78 - Columbia, or any corporation or association organized and operated exclusively for religious, charitable, scientific or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private stockholder or individual...
Page 1006 - ... upon 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 322.
Page 1003 - That in the case of mines, oil and gas wells, discovered by the taxpayer, on or after. March 1, 1913, and not acquired as the result of purchase of a proven tract or lease...
Page 999 - Sec. 234. (a) That in computing the net income of a corporation subject to the tax imposed by section 230 there shall be allowed as deductions: (1) 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 1010 - ... tax laws, including classifications of taxpayers and of income, the amounts allowed as deductions, exemptions, and credits, and any other facts deemed pertinent and valuable.
Page 980 - Whenever in the opinion of the Commissioner the use of inventories is necessary In order clearly to determine the Income of any taxpayer, inventories shall be taken by such taxpayer upon such basis as the Commissioner, with the approval of the Secretary, may prescribe as conforming as nearly as may be to the best accounting practice In the trade or business and as most clearly reflecting the income.