Statistics of Income from Returns of Net IncomeU.S. Government Printing Office, 1955 |
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Página 2
... determined by multiplying the consolidated return tax ( 2 percent of the surtax net income ) by the ratio of the ... determining the excess profits tax ceiling when a consolidated return is filed . ( 2 ) Proration of tax . - Corporations ...
... determined by multiplying the consolidated return tax ( 2 percent of the surtax net income ) by the ratio of the ... determining the excess profits tax ceiling when a consolidated return is filed . ( 2 ) Proration of tax . - Corporations ...
Página 3
... determined by multiplying the normal tax net income by 10 times the difference between 105 percent and the actual per- centage established . For 1951 , life insurance com- panies with net income reported a reserve interest credit of ...
... determined by multiplying the normal tax net income by 10 times the difference between 105 percent and the actual per- centage established . For 1951 , life insurance com- panies with net income reported a reserve interest credit of ...
Página 9
... determined by averaging the excess profits net income for the three years of the base period , selected under prescribed rules , which produce the average base period net income is used in determining the groups and minor industrial ...
... determined by averaging the excess profits net income for the three years of the base period , selected under prescribed rules , which produce the average base period net income is used in determining the groups and minor industrial ...
Página 10
... determined on the basis of the average excess profits net income of the last 12 months of the base period , or the last 24 months of the base period , or on the weighted average for the 12 months ended June 30 , 1950 , whichever is the ...
... determined on the basis of the average excess profits net income of the last 12 months of the base period , or the last 24 months of the base period , or on the weighted average for the 12 months ended June 30 , 1950 , whichever is the ...
Página 11
... determination of adjusted basis of assets received and the adjustment of invested capital in intercorporate exchanges and ... determined from the excess profits net income for the last 6 months of 1948 and the weighted excess profits net ...
... determination of adjusted basis of assets received and the adjustment of invested capital in intercorporate exchanges and ... determined from the excess profits net income for the last 6 months of 1948 and the weighted excess profits net ...
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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...