United States Income Tax Law Simplified for Businessmen1895 - Income tax - 216 pages |
From inside the book
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Page 11
... deducted office expenses , taxes payable , interest on mortgages , and necessary repairs . Incomes less than $ 215 ... deductions in the lower grades . Incomes from capital and labor are interpreted as all not taxable as real estate ...
... deducted office expenses , taxes payable , interest on mortgages , and necessary repairs . Incomes less than $ 215 ... deductions in the lower grades . Incomes from capital and labor are interpreted as all not taxable as real estate ...
Page 21
... a list is filed as provided for by Section 31 . II . For what gains , profits , and incomes of per- sons must be included , and what can be de- ducted , see Chapter X. III . WHAT THE STATUTE STATES CANNOT BE DEDUCTED . CHAPTER III 40.
... a list is filed as provided for by Section 31 . II . For what gains , profits , and incomes of per- sons must be included , and what can be de- ducted , see Chapter X. III . WHAT THE STATUTE STATES CANNOT BE DEDUCTED . CHAPTER III 40.
Page 22
Ferdinand Adolphus Wyman. III . WHAT THE STATUTE STATES CANNOT BE DEDUCTED . 1. Estimated depreciation of values ... deductions which the Courts or the Department have held inadmissible see " De- ductions " in Chapter X. IV . WHAT PERSONS ...
Ferdinand Adolphus Wyman. III . WHAT THE STATUTE STATES CANNOT BE DEDUCTED . 1. Estimated depreciation of values ... deductions which the Courts or the Department have held inadmissible see " De- ductions " in Chapter X. IV . WHAT PERSONS ...
Page 29
... deducted . Boutwell , 258 ; Editorial , 1 Int . Rev. Rec . , 113 ; Ruling , Id . 171 . In explanation of these ... deducting the $ 600 allowed ? or can any modification of the oath be permitted , in case the trustee is in doubt as to ...
... deducted . Boutwell , 258 ; Editorial , 1 Int . Rev. Rec . , 113 ; Ruling , Id . 171 . In explanation of these ... deducting the $ 600 allowed ? or can any modification of the oath be permitted , in case the trustee is in doubt as to ...
Page 30
... deduction of $ 600 should be allowed in all cases where the trustee does not KNOW of other income accruing to the cestui que trust , except the cestui que trust , be a minor belonging to a family , in which case the parent is entitled ...
... deduction of $ 600 should be allowed in all cases where the trustee does not KNOW of other income accruing to the cestui que trust , except the cestui que trust , be a minor belonging to a family , in which case the parent is entitled ...
Other editions - View all
United States Income Tax Law Simplified for Businessmen (Classic Reprint) Ferdinand Adolphus Wyman No preview available - 2018 |
United States Income Tax Law Simplified for Business Men Ferdinand Adolphus Wyman No preview available - 2016 |
Common terms and phrases
affidavit aforesaid amount paid annual profits annual returns April 15 ascer assessed association blanks for persons bonds business expenses cent centum cestui que trust collected collector or deputy Commissioner of Internal compensation cost of material day of December day of January December 31 depositors deposits deputy collector district dividends exempt false or fraudulent fiduciary capacity four thousand dollars fraudulent return gains gross profits gross receipts guardian hand Dec included income tax interest Internal Revenue John Doe lector liable list or return material purchased mutual plan neglect or refusal net profits nonresident oath or affirmation operating and business payable payment penalty person or corporation profits or income real estate purchased resident returns of income salary sales of real Section 31 sold stock on hand taxation thereof tion trustee undivided profits United verified by oath ward or beneficiary
Popular passages
Page 164 - ... it shall be unlawful for any person to print or publish 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...
Page 139 - That in case no annual list or return has been rendered by such person to the collector or deputy collector as required by law, and the person shall be absent from his or her residence or place of business at the time the collector or...
Page 147 - State, county, school, and municipal taxes paid within the year, not including those assessed against local benefits; fourth, losses actually sustained during the year, incurred in trade or arising from fires, storms, or shipwreck, and not compensated for by insurance or otherwise...
Page 129 - No suit or proceeding shall be maintained in any court for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected...
Page 132 - And the tax herein provided for shall be assessed, by the Commissioner of Internal Revenue and collected, and paid upon the gains, profits, and income for the year ending the thirty-first day of December next preceding the time for levying, collecting, and paying said tax.
Page 164 - ... 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 140 - ... it shall be lawful for the collector to summon such person, or any other person having possession, custody, or care of books of account containing entries relating to the business of such person, or any other person he may deem proper, to appear before him and produce such books at a time and place named in the summons, • and to give testimony or answer interrogatories, under oath, respecting any objects or income liable to tax or the returns thereof.
Page 166 - ... full written or printed receipt, expressing the amount paid and the particular account for which such payment was made ; and whenever such payment is made such collector shall, if required, give a separate receipt for each tax paid by any debtor, on account of payments made to or to be made by him to separate creditors in such form that such debtor can conveniently produce the same separately to his several creditors in satisfaction of their respective demands to the amounts specified in such...