Statistics of Income from Returns of Net IncomeU.S. Government Printing Office, 1955 |
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... ending December 31 , 1951 , a fiscal year ending within the period July 1951 through June 1952 , and a part year with the greater portion of the accounting period in 1951 . The data are from corporation income tax returns , Form 1120 ...
... ending December 31 , 1951 , a fiscal year ending within the period July 1951 through June 1952 , and a part year with the greater portion of the accounting period in 1951 . The data are from corporation income tax returns , Form 1120 ...
Página 2
... ending after March 31 , 1951 , approximately 70 percent . TAX RATES APPLICABLE TO RETURNS FILED FOR THE CALEN- DAR YEAR 1951 AND FISCAL YEAR ENDING IN THE PERIOD JULY 1951 THROUGH JUNE 1952 Rates effective- Tax Calen- dar year 1951 ...
... ending after March 31 , 1951 , approximately 70 percent . TAX RATES APPLICABLE TO RETURNS FILED FOR THE CALEN- DAR YEAR 1951 AND FISCAL YEAR ENDING IN THE PERIOD JULY 1951 THROUGH JUNE 1952 Rates effective- Tax Calen- dar year 1951 ...
Página 9
... ending after June 30 , 1951 , 85 percent for the period July 1 , 1950 , through June 30 , 1951 , and beginning July 1 , 1951 , 83 percent . For tax- able years beginning before and ending after June 30 , 1951 , other than the calendar ...
... ending after June 30 , 1951 , 85 percent for the period July 1 , 1950 , through June 30 , 1951 , and beginning July 1 , 1951 , 83 percent . For tax- able years beginning before and ending after June 30 , 1951 , other than the calendar ...
Página 13
... ending after April 1 , 1951 , are the provisions applicable to the period ending March 31 , 1951 , and the other under provisions applicable for the period beginning April 1 , 1951. The tentative taxes are then prorated on the basis of ...
... ending after April 1 , 1951 , are the provisions applicable to the period ending March 31 , 1951 , and the other under provisions applicable for the period beginning April 1 , 1951. The tentative taxes are then prorated on the basis of ...
Página 197
... ending June 30 , 1950 : Tax bases and rates same as income year 1949 . Period beginning July 1 , 1950 , and ending March 31 , 1951 : Income tax : Normal tax : Normal tax net income , entire amount . Surtax : Surtax net income : $ 25,000 ...
... ending June 30 , 1950 : Tax bases and rates same as income year 1949 . Period beginning July 1 , 1950 , and ending March 31 , 1951 : Income tax : Normal tax : Normal tax net income , entire amount . Surtax : Surtax net income : $ 25,000 ...
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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...