Internal Revenue BulletinDepartment of the Treasury, Internal Revenue Service, 1959 |
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Página 9
... amended by Law No. 7 of April 5 , 1943 ; and ( 3 ) royalties by Chapter VI , Article III , Tariff Second , of the Emergency Tax Law of January 29 , 1931 , as amended by Article 52 , Chapter X , Law No. 7 of April 5 , 1943 , are income ...
... amended by Law No. 7 of April 5 , 1943 ; and ( 3 ) royalties by Chapter VI , Article III , Tariff Second , of the Emergency Tax Law of January 29 , 1931 , as amended by Article 52 , Chapter X , Law No. 7 of April 5 , 1943 , are income ...
Página 11
... amended , is an income tax by Federal tax standards . Therefore , since the tax imposed by the Emergency Tax Law of January 29 , 1931 , as amended by the Law of September 23 , 1932 , for which regulations were issued by Decree No. 2366 ...
... amended , is an income tax by Federal tax standards . Therefore , since the tax imposed by the Emergency Tax Law of January 29 , 1931 , as amended by the Law of September 23 , 1932 , for which regulations were issued by Decree No. 2366 ...
Página 12
United States. Internal Revenue Service. amended by Law No. 7 , of April 5 , 1943 ; and ( 3 ) royalties by Chapter VI , Article III , Tariff Second , of the Emergency Tax Law of January 29 , 1931 , as amended by Article 52 , Chapter X ...
United States. Internal Revenue Service. amended by Law No. 7 , of April 5 , 1943 ; and ( 3 ) royalties by Chapter VI , Article III , Tariff Second , of the Emergency Tax Law of January 29 , 1931 , as amended by Article 52 , Chapter X ...
Página 14
... amended by the Excise Tax Technical Changes Act of 1958 ( Public Law 85-859 ) . The Internal Revenue Service has been asked to publish an illus- trative list of taxable and nontaxable articles for use by retailers as a guide in ...
... amended by the Excise Tax Technical Changes Act of 1958 ( Public Law 85-859 ) . The Internal Revenue Service has been asked to publish an illus- trative list of taxable and nontaxable articles for use by retailers as a guide in ...
Página 19
... amended , relating to the tax on the use of safe deposit boxes . DEPARTMENT OF THE TREASURY , OFFICE OF COMMISSIONER OF INTERNAL REVENUE , Washington 25 , D. C. To Officers and Employees of the Internal Revenue Service and Others ...
... amended , relating to the tax on the use of safe deposit boxes . DEPARTMENT OF THE TREASURY , OFFICE OF COMMISSIONER OF INTERNAL REVENUE , Washington 25 , D. C. To Officers and Employees of the Internal Revenue Service and Others ...
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Página 42 - partnership" Includes a syndicate, group, pool, Joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which Is not, within the meaning of this title, a trust or estate or a corporation; and the term "partner" Includes • member In such a syndicate, group, pool, joint venture, or organization.
Página 21 - In the case of oil and gas wells the allowance for depletion under section 23 (m) shall be 27 y2 per centum of the gross Income from the property during the taxable year, excluding from such gross income an amount equal to any rents or royalties paid or Incurred by the taxpayer In respect of the property.
Página 34 - ... an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on...
Página 30 - Massachusetts 23— Michigan 24 — Minnesota 25— Mississippi 26— Missouri 27 — Montana 28— Nebraska 29— Nevada 30— New Hampshire 31 — New Jersey 32 — New Mexico 33— New York 34 — North Carolina 35— North Dakota 36— Ohio 37 — Oklahoma 38...
Página 23 - SEC. 6001. Notice or regulations requiring records, statements, and special returns. Every person liable for any tax imposed by this title, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary or his delegate may from time to time prescribe.
Página 15 - Service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order...
Página 20 - If property (as a result of its destruction in whole or in part, theft, seizure, or requisition or condemnation or threat or imminence thereof...
Página 43 - Secretary may by regulations prescribe, 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.
Página 69 - Statutory provisions; extension of time for filing returns. SEC. 6081. Extension of time for filing returns — -(a) General rule. The Secretary or his delegate may grant a reasonable extension of time for filing any return, declaration, statement, or other document required by this title or by regulations. Except in the case of taxpayers who are abroad, no such extension shall be for more than 6 months.
Página 23 - Employee. For purposes of this chapter, the term "employee" means — (1) Any officer of a corporation; or (2) Any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee...