Standard Income Tax Service (Paperback)


Purchase of this book includes free trial access to www.million-books.com where you can read more than a million books for free. This is an OCR edition with typos. Excerpt from book: TEXT OF THE WAR EXCESS PROFITS TAX. (BEING TITLE II. OF THE ACT OF OCTOBER 3, 1917.) TITLE II.?WAR EXCESS PROFITS TAX. Sec. 200. That when used in this title? The term "corporation" includes Joint-stock companies or associations ami Insurance companies; The term "domestic" means created under the law of the United States, or of any State, Territory, or District thereof, and the term "foreign" means erected under the law of any other possession of the United States or of any foreign country or government; The term "United States" means only the States, the Territories of Alaska and Hawaii, and the District of Columbia; The term "pre-war period" means the twelve months ending Decemher thirty- first, excepting in the cr.e of a corporation or partnership which has fixed Its own fiscal year, in which case It means such fiscal year. The first taxable year shall he the year ending Decemher thirty-first, nineteen bundred nd seventeen, except that in the civse of a corporation or partnership which has fixed Its own fiscal year, it shall he the fiscal year ending during the calendar year nineteen hnndred and seventeen. If a corporction or partner- hip, prior to March first, nineteen hnndred and eighteen, makes a return covering its own fiscal year, and includes therein the Income received during that part of the fiscal year falling within the calendar year nineteen bundred c-nd sixteen, the tax for such taxable year shall he that proportion of the tax computed upon the net income during such full fiscal year which the time from January first, nineteen bundred and seventeen, to the end of such fiscal year hears to the full fiscal year; and The term "pre-war period" means the calendar years nineteen bundred and eleven, nineteen bundred and twelve, and nineteen bundred ...

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Purchase of this book includes free trial access to www.million-books.com where you can read more than a million books for free. This is an OCR edition with typos. Excerpt from book: TEXT OF THE WAR EXCESS PROFITS TAX. (BEING TITLE II. OF THE ACT OF OCTOBER 3, 1917.) TITLE II.?WAR EXCESS PROFITS TAX. Sec. 200. That when used in this title? The term "corporation" includes Joint-stock companies or associations ami Insurance companies; The term "domestic" means created under the law of the United States, or of any State, Territory, or District thereof, and the term "foreign" means erected under the law of any other possession of the United States or of any foreign country or government; The term "United States" means only the States, the Territories of Alaska and Hawaii, and the District of Columbia; The term "pre-war period" means the twelve months ending Decemher thirty- first, excepting in the cr.e of a corporation or partnership which has fixed Its own fiscal year, in which case It means such fiscal year. The first taxable year shall he the year ending Decemher thirty-first, nineteen bundred nd seventeen, except that in the civse of a corporation or partnership which has fixed Its own fiscal year, it shall he the fiscal year ending during the calendar year nineteen hnndred and seventeen. If a corporction or partner- hip, prior to March first, nineteen hnndred and eighteen, makes a return covering its own fiscal year, and includes therein the Income received during that part of the fiscal year falling within the calendar year nineteen bundred c-nd sixteen, the tax for such taxable year shall he that proportion of the tax computed upon the net income during such full fiscal year which the time from January first, nineteen bundred and seventeen, to the end of such fiscal year hears to the full fiscal year; and The term "pre-war period" means the calendar years nineteen bundred and eleven, nineteen bundred and twelve, and nineteen bundred ...

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Product Details

General

Imprint

Rarebooksclub.com

Country of origin

United States

Release date

October 2012

Availability

Supplier out of stock. If you add this item to your wish list we will let you know when it becomes available.

First published

October 2012

Authors

Dimensions

246 x 189 x 14mm (L x W x T)

Format

Paperback - Trade

Pages

296

ISBN-13

978-0-217-32220-1

Barcode

9780217322201

Categories

LSN

0-217-32220-4



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