Regulations 45 Relating to the Income Tax and War Profits and Excess Profits Tax Under the Revenue Act of 1918 with Addenda Containing All Treasury Decisions to December 2, 1919

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U.S. Government Printing Office, 1920 - Excess profits tax - 335 pages
 

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accrued affiliated corporations apply assessed basis bracket calendar year 1918 cent bonds centum claim collector Commissioner compensation contract cost deductible from gross deductions allowed depletion depreciation determined distributive share dividends earnings or profits estate or trust excess profits credit excess profits tax expenses fair market value February 28 fiduciary filed foreign corporation gross income inadmissible assets included income derived income tax installment intangible property interest inventory Liberty Bond liberty loan March ment nonresident alien individual owner par value partnership payment personal service corporation premium prewar period profits and excess purchase purpose rates received refunded resident return of income Revenue Act revised section 216 specific exemption statute and articles stock or shares stockholders subdivision surplus and undivided surtax tax computed tax imposed taxable year 1918 taxpayer thereof tion trade or business undivided profits United War Finance Corporation war-profits

Bibliographic information

TitleRegulations 45 Relating to the Income Tax and War Profits and Excess Profits Tax Under the Revenue Act of 1918 with Addenda Containing All Treasury Decisions to December 2, 1919
AuthorUnited States. Office of Internal Revenue
PublisherU.S. Government Printing Office, 1920
Original fromIndiana University
Digitized11 Mar 2009
Length335 pages
  
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