The Excess Profits Tax Law: Act Approved March 3, 1917Guaranty trust Company of New York, 1917 - 18 páginas |
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The Excess Pro¿ts Tax Law: Act Approved March 3, 1917 (Classic Reprint) Guaranty Trust Company of New York Sin vista previa disponible - 2016 |
The Excess Profits Tax Law: ACT Approved March 3, 1917 Guaranty Trust Company of New York Sin vista previa disponible - 2015 |
Términos y frases comunes
Act of Sep Act of September actual capital invested Actual cash paid Actual cash value allowed like deductions approved September eighth ation calendar year ending Commissioner of Internal computing net income corporation or partnership corporations and partnerships Corporations exempt derived from agriculture eight per centum employed ending December thirty-first entire actual capital entire net income exceeds the sum Excess Profits Tax fiscal year bears Foreign corporations full fiscal gross income hundred and sixteen income from sources income received Income Tax Law income tax return Internal Revenue Islands and Porto means such fiscal nineteen hundred partnership allowed partnership makes return partnership subject Partnerships whose income Philippine Islands prior to March Profits Tax Law property borrowed proportion provisions of law require any corporation Return a detailed return prior returns under Title specifically the actual tax herein imposed teen tember eighth therein any income tion United States bears UNIVERSITY OF MICHIGAN
Pasajes populares
Página 12 - That all administrative, special, and general provisions of law, including the laws in relation to the assessment, remission, collection, and refund of internal-revenue taxes not heretofore specifically repealed and not inconsistent with the provisions of this section, are hereby extended and made applicable to all the provisions of this section and to the tax herein imposed.
Página 16 - ... paid in or earned surplus and undivided profits used or employed in the business...
Página 14 - Act of 1917, there shall be levied, collected, and paid for each taxable year upon the net income of every corporation...
Página 14 - An Act to provide increased revenue to defray the expenses of the increased appropriations for the Army and Navy and the extensions of fortifications, and for other purposes...
Página 18 - Sec. 213. That the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall make all necessary regulations for carrying out the provisions of this title, and may require any corporation, partnership, or individual, subject to the provisions of this title, to furnish him with such facts, data, and information as in his judgment are necessary to collect the tax imposed by this title.
Página 18 - ... specifically repealed, and not inconsistent with the provisions of this title, are hereby extended and made applicable to all the provisions of this title and to the tax herein imposed, and all provisions of Title I of such Act of September eighth, nineteen hundred and sixteen, as amended by this Act, relating to returns and payment of the tax therein imposed, including penalties, are hereby made applicable to the tax imposed by this title.
Página 17 - ... its own fiscal year, and includes therein the income received during that part of the fiscal year falling within the calendar year nineteen hundred and sixteen, the tax for such taxable year shall be that proportion of the tax computed upon the net income during such full fiscal year which the time from January first, nineteen hundred and seventeen, to the end of such fiscal year bears to the full fiscal year; and The term "prewar period...
Página 14 - United States" means only the States, the Territories of Alaska and Hawaii, and the District of Columbia; The term "taxable year...
Página 18 - In computing net income of a partnership for the purposes of this title there shall be allowed like deductions as are allowed to individuals in sections five (a) and six (a) of such act of September eighth, nineteen hundred and sixteen.
Página 14 - taxable year" means the 12 months ending December 31 of each year, except in the case of a corporation or partnership which has fixed its own fiscal year, in which case it means such fiscal year. The first taxable year...