United States Income Tax Law Simplified for Businessmen1895 - Income tax - 216 pages |
From inside the book
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Page 11
... fund . — Denmark . The Income Tax is limited to three per cent and is municipal . From income derived from trade sources may be deducted office expenses , taxes payable , interest on mortgages , and necessary repairs . Incomes less than ...
... fund . — Denmark . The Income Tax is limited to three per cent and is municipal . From income derived from trade sources may be deducted office expenses , taxes payable , interest on mortgages , and necessary repairs . Incomes less than ...
Page 12
... funds invested in the rate of taxation . The system of Basle , as bold and rapid in progression as that of Zurich results that 535 persons of the highest income class_pay four times as much in income taxes as 7397 persons belonging to ...
... funds invested in the rate of taxation . The system of Basle , as bold and rapid in progression as that of Zurich results that 535 persons of the highest income class_pay four times as much in income taxes as 7397 persons belonging to ...
Page 34
... EDUCATIONAL . FRATERNAL SOCIETIES , ON THE LODGE SYSTEM AND PRO- VIDING FOR LIFE OTHER BENEFITS . AND ON FUNDS for CHARITABLE , RELI- GIOUS or EDUCATIONAL PURPOSES . BUILDING AND LOAN ASSOCIA- TIONS which make loans only to.
... EDUCATIONAL . FRATERNAL SOCIETIES , ON THE LODGE SYSTEM AND PRO- VIDING FOR LIFE OTHER BENEFITS . AND ON FUNDS for CHARITABLE , RELI- GIOUS or EDUCATIONAL PURPOSES . BUILDING AND LOAN ASSOCIA- TIONS which make loans only to.
Page 35
... such as shall be applied to surplus ; 5. Shall not possess , in any form , a surplus fund , exceed- ing ten per centum of its aggregate deposits . SUCH SAVINGS BANKS , SAVINGS INSTITUTIONS OR SOCIETIES composed of 35.
... such as shall be applied to surplus ; 5. Shall not possess , in any form , a surplus fund , exceed- ing ten per centum of its aggregate deposits . SUCH SAVINGS BANKS , SAVINGS INSTITUTIONS OR SOCIETIES composed of 35.
Page 73
... fund , and amount of net annual profits , or income , of said . used for con- struction , enlargement of plant , or any other expenditure or investment , paid from the net annual profits of said . year , pursuant to the provisions of ...
... fund , and amount of net annual profits , or income , of said . used for con- struction , enlargement of plant , or any other expenditure or investment , paid from the net annual profits of said . year , pursuant to the provisions of ...
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...