The Income Tax Law of 1913 Explained: With the Regulations of the Treasury Department to October 31, 1913Little, Brown,, 1913 - 271 страници |
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19 Treas 20 Treas 28 Atty accrued allowed annual ascer assessment asso August 27 bank bills of exchange bonds cent centum certificates claim collection collector of internal Commissioner of Internal companies or associations corporation coupons or interest debtor Decis depreciation deputy collector district District of Columbia dividends excise tax exemption expenses filed foreign country gross income held income derived income tax law indebtedness insurance companies interest orders interest paid Internal Revenue joint stock companies Journ liable license list or return losses ment minerals name and address net income normal tax organized owner panies paragraph payable payment penalty person Philippine Islands policy-holder present act profits proper deduction Provided further received residing return as income stockholders tax imposed taxable taxpayer thereof tion Treasury trust U. S. Rev unearned increment United withheld withhold the tax withholding agent
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Страница 136 - ... life insurance companies shall not include as income in any year such portion of any actual premium received from any individual policyholder as shall have been paid back or credited to such individual policyholder, or treated as an abatement of premium of such individual policyholder, within such year; Third.
Страница 240 - 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; the value of property acquired by gift, bequest, devise, or descent (but the "income from such property shall be included as income...
Страница 5 - That there shall be levied, assessed, collected, and paid annually upon the entire net income arising or accruing from all sources in the preceding calendar year to every citizen of the United States...
Страница 15 - 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; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income...
Страница 58 - ... guardians, trustees, executors, administrators, agents, receivers, conservators and all persons, corporations or associations acting in any fiduciary capacity shall make and render a return of the...
Страница 186 - Every collector shall, from time to time, cause his deputies to proceed through every part of his district and inquire after and concerning all persons therein who are liable to pay any internal-revenue tax, and all persons owning or having the care and management of any objects liable to pay any tax, and to make a list of such persons and enumerate said objects.
Страница 59 - Circuit Court of Appeals of the United States, within any circuit wherein such person resides or has his principal place of business, or in the United States Court of Appeals for the District of Columbia, by filing in such court, within sixty days after the entry of such order, a written petition praying that the order of the Commission be modified or set aside in whole or in part.
Страница 116 - ... such net income shall be ascertained by deducting from the gross amount of its income received within the year from business transacted and capital invested within the United States and any of its territories, Alaska and the District of Columbia (first), all the ordinary...
Страница 203 - Act, but the repeal of existing laws or modifications thereof embraced in this Act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before...
Страница 195 - ... to examine any books and papers bearing upon the matters required to be included in the return of such corporation...