Regulations No. 33 (rev.) Governing the Collection of the Income Tax Imposed by the Act of September 8, 1916, as Amended by the Act of October 3, 1917U.S. Government Printing Office, 1916 - 199 стор. |
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abatement act of October act of September additional tax allowable deduction amended ascer ascertained assessed assets basis bonds business or trade calendar capital stock cent centum per annum certificates charged claim collected collector of internal Commissioner of Internal company or association computed cost credited deduction from gross depletion depreciation depreciation reserve deputy collector distraint dividends earnings excess exempt expenses fair market value fiduciary filed fiscal gross income income exceeds income received income tax income-tax indebtedness individual insurance companies Internal Revenue joint-stock company lessee liability loss nineteen hundred nonresident alien normal tax operating owner partnership payment penalty person Philippine Islands poration premium prescribed profits purchase purchased line purpose reasonable allowance return of capital return of income returns of annual sources stockholders subdivision tax imposed taxable thereof tion total net income Treasury trust United withholding
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Сторінка 167 - ... (2) In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.
Сторінка 33 - That every partnership shall make a return for each taxable year, stating specifically the items of its gross income and the deductions allowed by this title, and shall include in the return the names and addresses of the individuals who would be entitled to share in the net income if distributed and the amount of the distributive share of each individual. The return shall be sworn to by any one of the partners.
Сторінка 134 - 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.
Сторінка 51 - Fraternal beneficiary societies, orders, or associations, (a) operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system...
Сторінка 156 - It shall be unlawful for any collector, deputy collector, agent, clerk, or other officer or employee of the United 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, or the amount or source of income, profits, losses, expenditures, or any particular thereof,.
Сторінка 97 - ... upon the obligee, or to reimburse the obligee for any portion of the tax, or to pay the interest without deduction for any tax which the obligor may be required or permitted to pay thereon, or to retain therefrom under any law of the United States...
Сторінка 135 - ... beyond the reasonable needs of the business shall be prima facie evidence of a...
Сторінка 132 - When a recovery is had in any suit or proceeding against a collector or other officer of the revenue for any act done by him, or for the recovery of any money exacted by or paid to him. and by him paid into the Treasury...
Сторінка 37 - ... 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...
Сторінка 154 - June in any year, and for ten days after notice and demand thereof by the collector, there shall be added the sum of five per centum on the amount of tax unpaid and interest at the rate of one per centum per month upon said tax from the time the same becomes due.