The Income and Other Federal Taxes as Affected by Patents, Trade-marks, Copyrights and GoodwillGunthorp-Warren Print. Company, 1921 - 327 sivua |
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Tulokset 1 - 5 kokonaismäärästä 43
Sivu ix
... purchased from another .... 3. Special rule for patent in force on March 1 , 1913 .. Illustration of Computations of Costs of Patents , Copyrights , etc. , and Entry of Profits on Tax Return under Vary- ing Conditions ..59 , 60 CHAPTER ...
... purchased from another .... 3. Special rule for patent in force on March 1 , 1913 .. Illustration of Computations of Costs of Patents , Copyrights , etc. , and Entry of Profits on Tax Return under Vary- ing Conditions ..59 , 60 CHAPTER ...
Sivu x
... purchased from former owner 22222 72 72 72 72 Valuation of Stocks , Bonds , etc. , included in purchase price of Patents , etc. • 73 , 74 74 Valuation on books of Patent paid for with stock , etc .... Computation of Costs to ...
... purchased from former owner 22222 72 72 72 72 Valuation of Stocks , Bonds , etc. , included in purchase price of Patents , etc. • 73 , 74 74 Valuation on books of Patent paid for with stock , etc .... Computation of Costs to ...
Sivu 14
... purchase or carry obligations or securities ( other than obligations of the United States issued after September 24 , 1917 ) , the interest upon which is wholly exempt from taxation under this title as income to the tax- payer , or , in ...
... purchase or carry obligations or securities ( other than obligations of the United States issued after September 24 , 1917 ) , the interest upon which is wholly exempt from taxation under this title as income to the tax- payer , or , in ...
Sivu 31
... purchase of materials used in the development of the invention . This method of computing the cost sets no value whatever upon the idea , and allows no compensa- tion for the time or labor of the inventor himself in developing or ...
... purchase of materials used in the development of the invention . This method of computing the cost sets no value whatever upon the idea , and allows no compensa- tion for the time or labor of the inventor himself in developing or ...
Sivu 32
... purchased a patent and paid for it in stock or secu- rities , its cost is the fair market value of the stock or securities at the time of the purchase . " ( Art . 167 , Reg . 45 Rev. ) The subject of profits and gains from sales of ...
... purchased a patent and paid for it in stock or secu- rities , its cost is the fair market value of the stock or securities at the time of the purchase . " ( Art . 167 , Reg . 45 Rev. ) The subject of profits and gains from sales of ...
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The Income And Other Federal Taxes As Affected By Patents, Trade-marks ... Rex Frye Esikatselu ei käytettävissä - 2023 |
Yleiset termit ja lausekkeet
accrued actual cash value amended amount of tax amount received apply approval assessed basis bonds capital stock cash centum collected collector Commissioner of Internal company or association computed contract cost value decedent determined dividends earnings or profits Excess Profits Tax exemption expenses fair market value February 24 filing fiscal foreign corporation gross income income derived income exceeds income tax indebtedness insurance companies intangible assets intangible property interest Internal Revenue Internal Revenue Bureau inventor invested capital joint stock company loss March net income exceeds nonresident alien individual normal tax obsolescence organized owner partnership patent or copyright payment personal service corporation poration premium prescribed purchase purposes rates reasonable allowance refunded regulations Revenue Act sources specific stock or shares stockholders subdivision tax imposed taxable taxes paid taxpayer thereof tion trade or business Trade-Marks United war profits war-profits withholding
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Sivu 112 - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
Sivu 260 - ... and any offense against the foregoing provision shall be a misdemeanor and be punished by a fine not exceeding $1,000 or by imprisonment not exceeding one year, or both...
Sivu 169 - If any clause, sentence, paragraph, or part of this Act shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder of this Act, but shall be confined in its operation to the clause, sentence, paragraph, or part thereof directly involved in the controversy in which such judgment shall have been rendered.
Sivu 116 - Losses sustained during the taxable year and not compensated for by insurance or otherwise, if incurred in any transaction entered into for profit, though not connected with the trade or business...
Sivu 231 - Act, but the repeal of existing laws or modifications thereof embraced in this Act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before...
Sivu 225 - States to divulge or to make known in any manner whatever not provided by law to any person the operations, style of work, or apparatus of any manufacturer or producer visited by him in the discharge of his official duties...
Sivu 167 - ... (2) In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.
Sivu 102 - taxable year" means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which the net income is computed under section 212 or 232. The term "fiscal year" means an accounting period of twelve months ending on the last day of any month other than December. The term "taxable year...
Sivu 121 - There shall be included in computing the net income of each partner his distributive share, whether distributed or not, of the net income of the partnership for the taxable year, or, if his net income for such taxable year is computed upon the basis of a period different from that upon the basis of which the net income of the partnership...
Sivu 227 - The amount so added to the tax shall be collected at the same time and in the same manner as the tax...