A Treatise On Federal Taxes Including Those Imposed By the Revenue Act of 1918
A Treatise On Federal Taxes Including Those Imposed By the Revenue Act of 1918
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In our eReader you can find the full English version of the book. Read A Treatise On Federal Taxes Including Those Imposed By the Revenue Act of 1918 Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book A Treatise On Federal Taxes Including Those Imposed By the Revenue Act of 1918
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" Further rulings of the Treasury on the subject of withholding by tenants were to the effect that, where a tenant rents two pieces of property from the same owner, the tenant should combine the payments and deduct and withhold the income tax. Where a board of education for a school district rents property, it is regarded as a tenant and should withhold the tax. A lessee paying rent under a lease from two or more individ- uals must make deductions from all payments to individuals, and he should... ascertain in what proportion the rent is divided. The withholding should be made from the income of the individuals, and not from the aggregate amount paid. The situation is not dif- ferent if the lessors are husband and wife, if their individual inter- ests are separate. The situation is not changed if, by instruction, the actual payments of rent are made to one lessor, the payments to be distributed by him. Where notes are given in payment of rent, the lessee's obligation to withhold is not altered.
What to read after A Treatise On Federal Taxes Including Those Imposed By the Revenue Act of 1918?
You can find similar books in the "Read Also" column, or choose other free books by Black, Henry Campbell, 1860-1927 to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
" Further rulings of the Treasury on the subject of withholding by tenants were to the effect that, where a tenant rents two pieces of property from the same owner, the tenant should combine the payments and deduct and withhold the income tax. Where a board of education for a school district rents property, it is regarded as a tenant and should withhold the tax. A lessee paying rent under a lease from two or more individ- uals must make deductions from all payments to individuals, and he should... ascertain in what proportion the rent is divided. The withholding should be made from the income of the individuals, and not from the aggregate amount paid. The situation is not dif- ferent if the lessors are husband and wife, if their individual inter- ests are separate. The situation is not changed if, by instruction, the actual payments of rent are made to one lessor, the payments to be distributed by him. Where notes are given in payment of rent, the lessee's obligation to withhold is not altered.
What to read after A Treatise On Federal Taxes Including Those Imposed By the Revenue Act of 1918?
You can find similar books in the "Read Also" column, or choose other free books by Black, Henry Campbell, 1860-1927 to read onlineMoreLess
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