Statistics of Income from Returns of Net IncomeU.S. Government Printing Office, 1955 |
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... base period net income computed on the basis of an in- dustry rate of return by general relief provision employed ... BASIC TABLES 1 . States and Territories , general summary - all returns . 45 2 . Major and minor industrial groups ...
... base period net income computed on the basis of an in- dustry rate of return by general relief provision employed ... BASIC TABLES 1 . States and Territories , general summary - all returns . 45 2 . Major and minor industrial groups ...
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... base period earnings credit is reduced from 85 percent to 84 percent for calendar year 1951 returns , and to 83 percent for other taxable years , effective July 1 , 1951 . ( 5 ) Life insurance companies . - The Revenue Act of 1951 ...
... base period earnings credit is reduced from 85 percent to 84 percent for calendar year 1951 returns , and to 83 percent for other taxable years , effective July 1 , 1951 . ( 5 ) Life insurance companies . - The Revenue Act of 1951 ...
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... base period net income com- puted on the basis of an industry rate of return in table F , page 20. Returns showing a foreign tax credit and returns filed by Western Hemisphere trade corporations are also classified by major industrial ...
... base period net income com- puted on the basis of an industry rate of return in table F , page 20. Returns showing a foreign tax credit and returns filed by Western Hemisphere trade corporations are also classified by major industrial ...
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... period July 1 , 1950 , through March 31 , 1951 , is raised to 30 percent ... base against which the excess profits credit is applied in arriving at the ... base period years ( 1946-49 ) , while the credit based on invested capital allows ...
... period July 1 , 1950 , through March 31 , 1951 , is raised to 30 percent ... base against which the excess profits credit is applied in arriving at the ... base period years ( 1946-49 ) , while the credit based on invested capital allows ...
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... base period net income is provided for corporations whose growth is evidenced by the meeting of certain tests with respect to increases in gross receipts , payroll , or sales involving a product not generally available before January 1 ...
... base period net income is provided for corporations whose growth is evidenced by the meeting of certain tests with respect to increases in gross receipts , payroll , or sales involving a product not generally available before January 1 ...
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Términos y frases comunes
Accounts and notes accounts receivable less Amortization Amounts contributed average base period Bad debts Bonds and mortgages capital assets 22 capital loss Cash 38 cash and assets CLAIMED FOR FOREIGN Compiled net profit computed consolidated return contributed under pension Corporation's own stock domestic corporations entered on line excess profits credit excess profits net excess profits tax Fabricated metal foreign corporations FOREIGN TAXES PAID Government obligations less gross receipts Gross sales 14 included income or deficit Income tax Inventories less total tax lessors of real long-term capital gain Major industrial groups manufacturing normal tax Notes and accounts Number of returns operating loss deduction percent period net income profit less total profits net income public utilities real property receipts from operations receivable less reserve returns with balance Surplus and undivided Table taxpayer Thousand dollars Total assets classes Total assets-Total liabilities Total compiled receipts Total number Wholly tax-exempt Wholly taxable
Pasajes populares
Página 210 - capital assets' means property held by the taxpayer (whether or not connected with his trade or business), but does not include — "(A) stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
Página 211 - All Interest paid or accrued within the taxable year on Indebtedness, except on Indebtedness Incurred or continued to purchase or carry obligations (other than obligations of the United States Issued after September 24. 1917, and originally subscribed for by the taxpayer) the Interest upon which Is wholly exempt from the taxes Imposed by this chapter.
Página 14 - A corporation entitled to the benefits of section 931, by reason of receiving a large percentage of its gross income from sources within a possession of the United States...
Página 175 - Indies, and which satisfies the following conditions: (1) if 95 percent or more of the gross income of such domestic corporation for the 3-year period immediately preceding the close of the taxable year (or for such part of such period...
Página 203 - The cost of incidental repairs which neither materially add to the value of the property nor appreciably prolong its life...
Página 252 - All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations (other than obligations of the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the interest upon which is wholly exempt from the taxes imposed by this title.
Página 189 - ... property paid in for stock, or as paid-in surplus, or as a contribution to capital.
Página 262 - For the purposes of this section, a domestic corporation which owns a majority of the voting stock of a foreign corporation from which it receives dividends...
Página 231 - ... of the total value of shares of all classes of stock, of each of the corporations (except the common parent corporation) is owned directly by one or more of the other corporations...
Página 262 - The amount of the credit in respect of the tax paid or accrued to any country shall not exceed the same proportion of the tax against which such credit is taken, which the taxpayer's net income from sources within such country bears to his entire net income for the same taxable year...