The Income Tax Under United States and Massachusetts LawJohnson & North, 1917 - 155 страници |
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abatement acts in amendment administrator amount annuities assessed asso association or trust beneficiary bonds business or trade centum chapter four hundred city or town Commissioner of Internal commonwealth company or association corporation coupons debts deduction deposits district dividends exceeding excess executor expenses Fiduciaries file a return fiscal hundred and ninety hundred and thirteen income derived income exceeds income received income return income tax assessor Income Tax Law income taxable indebtedness inhabitant insurance companies intangible property interest paid Internal Revenue joint-stock company liable list of employees losses March 1st Massachusetts ment mortgage Municipal bonds nineteen hundred nonresident alien normal tax partnership payable payment Philippine Islands place of business premiums profits real estate reasonable allowance rent required to file residents returned as income Salaries tax commissioner tax paid taxable income taxpayer tion total net income transferable shares trust companies trustees in bankruptcy United Withholding Agent
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Страница 72 - ... in any manner whatever not provided by law any income return, or any part thereof or source of income, profits, losses, or expenditures appearing in any income return; and any offense against the foregoing provision shall be a misdemeanor and be punished by a fine not exceeding $1,000 or by imprisonment not exceeding one year, or both...
Страница 40 - Income received by estates of deceased persons during the period of administration or settlement of the estate; and (4) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries or accumulated.
Страница 75 - The amount so added to any tax shall be collected at the same time and in the same manner and as...
Страница 72 - States* to divulge or to make known in any manner whatever not provided by law to any person the operations, style of work, or apparatus of any manufacturer or producer visited by him in the discharge of his official duties...
Страница 52 - ... 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...
Страница 63 - First. All the ordinary and necessary expenses actually paid within the year out of earnings in the maintenance and operation of its business and property within the United States, including rentals or other payments required to be made as a condition to the continued use or possession of property to which the corporation has not taken or is not taking title, or in which it has no equity.
Страница 48 - In such form as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury shall prescribe, setting forth specifically the gross amount of Income from all separate sources and from the total thereof, deducting the aggregate Items or expenses and allowance...
Страница 75 - Every collector to whom any .payment of any income tax is made shall upon request give to the person making such payment a full written or printed receipt, stating the amount paid and the particular account for which such payment was made...
Страница 64 - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate; (3) Any amount expended in restoring property or in making good the exhaustion thereof for which an allowance is or has been made...
Страница 51 - At market value, may make his return upon the basis upon which his accounts are kept...