The Income Taxes on Stocks and Bonds, Based on 1921 and 1923 Laws and Current Regulations PDF Download
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Author: Baker, Young & Company
Publisher:
ISBN:
Category : Bonds
Languages : en
Pages : 64
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Author: Baker, Young & Company
Publisher:
ISBN:
Category : Bonds
Languages : en
Pages : 64
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Author: William KixMiller
Publisher:
ISBN:
Category : Excess profits tax
Languages : en
Pages : 344
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Author: Federal Trade Information Service
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 214
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Author: United States
Publisher:
ISBN:
Category : Internal revenue law
Languages : en
Pages : 136
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Author: United States. Office of Internal Revenue
Publisher:
ISBN:
Category : Capital stock
Languages : en
Pages : 48
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Author: William KixMiller
Publisher:
ISBN:
Category :
Languages : en
Pages : 127
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Author: William KixMiller
Publisher:
ISBN:
Category : Excess profits tax
Languages : en
Pages : 314
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Author: United States. Office Of Revenue
Publisher: Theclassics.Us
ISBN: 9781230237671
Category :
Languages : en
Pages : 18
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Book Description
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. 1922 edition. Excerpt: ... CAPITAL STOCK TAX. Article 1. The law.--The main provisions of existing law with respect to this tax are embodied in section 1000 of the Revenue Act of 1921, referred to hereinafter as the act. EFFECTIVE DATE. Sec. 1000. (a) That on and after July 1, 1922, in lieu of the tax imposed by section 1000 of the Revenue Act of 1918--Art. 2. Due date of tax.--The act was approved November 23,1921, but the tax is effective from July 1, 1922, except upon the incorporation of an individual or partnership business (see art. 32). This is a special tax and like all special taxes is due and payable annually in advance from July 1 of each year. No portion of the tax so paid is refundable to a corporation which ceases to do business during the year. CORPORATIONS DEFINED AND DISTINGUISHED. Section 2. That when used in this act-- The term "corporation" includes associations, joint-stock companies, and The term "domestic" when applied to a corporation or partnership means created or organized in the United States; The term "foreign" when applied to a corporation or partnership means created or organized outside the United States; The term "United States" when used in a geographical sense includes only the States, the Territories of Alaska and Hawaii, and the District of Columbia. Art. 3. Corporations.--The term "corporation" includes associations and joint-stock companies, whether created by statute or by contract, but not partnerships, properly so called. It is immaterial whether the companies were organized for profit or have a capital stock represented by shares. Art. 4. Associations and joint-stock companies.--Associations and joint-stock companies include organizations, by whatever name known, which act or do business in an organized...
Author: Federal Trade Information Service
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 68
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Author: Irving Bank. Columbia Trust Company
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 148
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