Statistics of Income

Statistics of Income PDF Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 336

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Statistics of Income

Statistics of Income PDF Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 336

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Federal Corporate Income Taxes

Federal Corporate Income Taxes PDF Author: Emerson Emanuel Rossmoore
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 362

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Your Federal Income Tax for Individuals

Your Federal Income Tax for Individuals PDF Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 336

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Federal Income Taxation of Corporations and Stockholders in a Nutshell

Federal Income Taxation of Corporations and Stockholders in a Nutshell PDF Author: Jonathan Sobeloff
Publisher:
ISBN:
Category : Bonds
Languages : en
Pages : 440

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Federal Income Taxation of Business Enterprises

Federal Income Taxation of Business Enterprises PDF Author: Richard A. Westin
Publisher: MICHIE
ISBN:
Category : Business & Economics
Languages : en
Pages : 784

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This book provides teaching materials for a basic income taxation course dealing with the taxation of partnerships, corporations, S- corporations, and limited liability companies. The book begins with the study of partnerships, moves to C- corporations, then to S-corporations, then to limited liability companies, and closes with an optional review of some unusual forms, such as cooperatives, regulated investment companies, and real estate investment trusts.

Tax Withholding and Estimated Tax

Tax Withholding and Estimated Tax PDF Author:
Publisher:
ISBN:
Category : Tax revenue estimating
Languages : en
Pages : 56

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Federal Corporate Income Taxes

Federal Corporate Income Taxes PDF Author: Emerson Emanuel Rossmoore
Publisher: Theclassics.Us
ISBN: 9781230469898
Category :
Languages : en
Pages : 78

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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1921 edition. Excerpt: ...The test which Congress did provide in Section 240 as a basis for consolidation was the ownership or control of substantially all the stock. The statute itself makes no distinction as to the class or amount of stock. The regulations, having in mind the history and development of consolidated returns, refer to the ownership or control of over 95 per cent of the outstanding voting stock as being sufficient for the requirement of a consolidated return. Elsewhere (Article 631) the regulations emphasize the fact that the single business enterprise, even though operated through more than one corporation, is the basis of the requirement of a consolidated return. The rulings, as established by the Bureau of Internal Revenue for 1917 and 1918, are practically the same with the exception that in 1917 public service corporations, operated independently and not physically connected or merged, were not required to file consolidated returns. A public utility corporation, however, owned by an industrial corporation and operated by the latter as a plant facility was required to be included in the consolidated excess profits tax return of the industrial corporation. Corporations in dissimilar lines of business could also be excluded from consolidations, whereas the practice has been to include partnerships and corporations in a consolidation with the privilege of a $6,000 exemption. Whenever individuals had their affairs closely interwoven with those of a corporation, substantially all of whose capital stock they owned, it has been the practice to require consolidated returns for 1917. Due to a recent decision of the Committee on Appeals and Review, however, this practice has changed so that at the present time partnerships and individuals are excluded...

Federal Income Taxation of Banks and Financial Institutions

Federal Income Taxation of Banks and Financial Institutions PDF Author: Stanley I. Langbein
Publisher:
ISBN: 9781508317166
Category : Banks and banking
Languages : en
Pages : 0

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Starting a Business and Keeping Records

Starting a Business and Keeping Records PDF Author:
Publisher:
ISBN:
Category : New business enterprises
Languages : en
Pages : 28

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Circular A, Agricultural Employer's Tax Guide

Circular A, Agricultural Employer's Tax Guide PDF Author:
Publisher:
ISBN:
Category : Agricultural laborers
Languages : en
Pages : 48

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