Notes on the Revenue Act of 1918, Volumes 1-2
United States. Department of the Treasury, United States. Congress. House. Committee on Ways and Means
U.S. Government Printing Office, 1919 - War Revenue Law of 1918 - 188 pages
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accrued actually additional affirmed allowed amendment amount annual apply approval assessment August authorized bank bonds capital stock carrying cent charged collected collector Commissioner of Internal company or association computed 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 prescribed produce profits Provided 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 63 - Circuit Court of Appeals of the United States, within any circuit wherein such person resides or has his principal place of business, or in the United States Court of Appeals for the District of Columbia, by...
Page 110 - Act by providing for the registration and the imposition of a special tax upon all persons in the Canal Zone who produce, import, compound, deal in, dispense, sell, distribute, or give away opium or coca leaves, their salts, derivatives, or preparations.
Page 116 - ... the net addition, if any, required by law to be made within the year to reserve funds and the sums other than dividends paid within the year on policy and annuity contracts...
Page 115 - ... of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever.
Page 78 - ... shall be entitled to include in deductions from gross income amounts repaid to policyholders on account of premiums previously paid by them and interest paid upon such amounts between the ascertainment thereof and the payment thereof...
Page 123 - Columbia, shall be subject to pay annually a special excise tax with respect to the carrying on or doing business...
Page 112 - ... of a grain of morphine, or more than one-eighth of a grain of heroin, or more than one grain of codeine, or any salt or derivative of any of them in one fluid ounce, or, if a solid or semisolid preparation, in one avoirdupois ounce...
Page 100 - ... every person who produces, imports, manufactures, compounds, deals in, dispenses, sells, distributes, or gives away opium or coca leaves or any compound, manufacture, salt, derivative, or preparation thereof, shall register with the collector of internal revenue of the district his name or style, place of business, and place or places where such business is to be carried on...
Page 71 - ... 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; Third.