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accomplished accrued actually adding additional affirmed allowed amendment amount annual apply approval assessment August authorized bank bonds capital stock carrying cent collected collector Commissioner of Internal company or association computing containing contracts corporation tax court dealer decision deducted distilling distribution district dividends engaged entitled exceed exceeding exception excise tax exempt expenses foreign further Government gross income held hundred income tax indebtedness individual insurance company intended interest Internal Revenue invested issued joint-stock company lease lessee lessor liable losses manufacture March meaning mining mutual officers operation organized otherwise paid paragraph payment penalty person premium prior produce profits purchaser received regulations reserve respect Revised Statutes sell sold sources special tax specific stamp stockholders subdivision suggested tax act tax imposed taxable term Territory thereof tion Title transfer Treasury trust United
Page 60 - SEC. 2. (a) That, subject only to such exemptions and deductions as are hereinafter allowed, the net income of a taxable person shall include gains, profits, and income, derived from salaries, wages, or compensation for personal service of whatever kind and in whatever form paid...
Page 113 - Provided further, That it shall not be necessary to negative any of the aforesaid exemptions in any complaint, information, indictment, or other writ or proceeding laid or brought under this Act; and the burden of proof of any such exemption shall be upon the defendant.
Page 109 - That such physician, dentist or veterinary surgeon shall keep a record of all such drugs dispensed or distributed, showing the amount dispensed or distributed, the date, and the name and address of the patient to whom such drugs are dispensed or distributed, except such as may be dispensed or distributed to a patient upon whom such physician, dentist or veterinary surgeon shall personally attend...
Page 43 - Columbia not compensated by insurance or otherwise, including a reasonable allowance for depreciation of property, if any, and in the case of insurance companies the sums other than dividends, paid within the year on policy and annuity contracts and the net addition, if any, required by law to be made within the year to reserve funds...
Page 78 - ... life insurance companies shall not include as income in any year such portion of any actual premium received from any individual policyholder as shall have been paid back or credited to such individual policyholder, or treated as an abatement of premium of such individual policyholder, within such year...
Page 93 - Bonds for indemnifying any person, corporation, partnership, or corporation who shall have become bound or engaged as surety, and all bonds for the due execution or performance of any contract, obligation, or requirement, or the duties of any office or position, and to account for money received by virtue thereof, and all other bonds of any description, except such as may be required in legal proceedings, not otherwise provided for in this schedule...
Page 123 - Columbia, shall be subject to pay annually a special excise tax with respect to the carrying on or doing business...
Page 67 - ... operating under the lodge system and providing for the payment of life, sick, accident and other benefits to the members of such societies, orders, or associations and dependents of such members...
Page 92 - Any person or persons liable to pay the tax as herein provided, or anyone who acts in the matter as agent or broker for such person or persons who shall make any...