Law and Regulations Relative to the Tax on Income of Individuals, Corporations, Joint Stock Companies, Associations, and Insurance Companies: Imposed by Section 2, Act of October 3, 1913U.S. Government Printing Office, 1914 - 127 страници |
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allowed annual list return annual return ascertained assessment asso bank beneficiary bills of exchange bonds book value calendar capital assets cent centum certificates of ownership collecting agent collector of internal Commissioner of Internal companies or associations computed corporation coupons or interest debtor or withholding deeds of trust depreciation district dividends entire net income exceeding expenses false or fraudulent fiduciary filed fiscal foreign country gross income income accruing income derived income tax indebtedness insurance companies interest orders interest paid Internal Revenue joint-stock companies lector liable license list or return ment monthly list return Mutual marine nonresident aliens normal tax organized paid-up capital stock panies paragraph partnership payable payment penalty person Philippine Islands premium deposits prescribed profits quired received registered interest reinsurance required by law return of annual subject to tax tax imposed tax withheld taxable thereof tion United withhold and pay withholding agent
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Страница 5 - Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property...
Страница 6 - The proceeds of life insurance policies paid to individual beneficiaries upon the death of the insured; the amount received by the insured, as a return of premium or premiums paid by him under life insurance, endowment, or annuity contracts, either during the term or at the maturity of the term mentioned in the contract or upon surrender of the contract...
Страница 10 - All persons, in whatever capacity acting, including lessees or mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the United States, having the control, receipt, custody, disposal, or payment...
Страница 17 - ... shall be entitled to include in deductions from gross income amounts repaid to policyholders on account of premiums previously paid by them and interest paid upon such amounts between the ascertainment thereof and the payment thereof...
Страница 17 - In the case of mutual insurance companies (including interinsurers and reciprocal underwriters, but not including mutual life or mutual marine insurance companies) requiring their members to make premium deposits to provide for losses and expenses, there shall be allowed, in addition to the deductions allowed in paragraphs (1) to (9), inclusive, unless otherwise allowed, the amount of premium deposits returned to their policyholders and the amount of premium deposits retained for the payment of losses,...
Страница 67 - ... a reasonable allowance for depreciation by use, wear and tear of property, if any...
Страница 19 - ... the net addition, if any, required by law to be made within the year to reserve funds and the sums other than dividends paid within the year on policy and annuity contracts...
Страница 16 - Columbia, including all charges such as rentals or franchise payments required to be made as a condition to the continued use or possession of property...
Страница 81 - ... to the collector of the district in which its principal place of business is located, or, if it has no principal place of business in the United States, to the collector at Baltimore, Maryland.
Страница 40 - ... employers, and all officers and employees of the United States having the control, receipt, custody, disposal, or payment of interest, rent, salaries, wages, premiums, annuities...