Excess Profits Tax Primer
Excess Profits Tax Primer
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In our eReader you can find the full English version of the book. Read Excess Profits Tax Primer 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 Excess Profits Tax Primer
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What is the " average amount of the annual net income of the trade or business during the prewar x>eriod, " for the purpose of de- termining the percentage deduction?
Six thousand dollars ($18, 000 divided by three). The loss of $2, 000 is disregarded inn -much as the income tax law does not per- mii the loss of "one year to affect or reduce the profit of another year.
EXCESS PEOFITS TAX PRIMER. 9 16. A firm commenced business April 1, 1911. What period should it use to determine its prewar ear...nings and in- vested capital?
All of the years 1912 and 1913. The year 1911 is disregarded, as the law provides that onlv entire calendar years shall be counted. (See sec. 200. ) 17. What percentage deduction is given a taxpayer who started in business after January 1, 1913?
Eight per cent of the invested capital. (See sec. 201 of the law and art. 21 of Regulations Xo. 11. ) 18. Jones was in the hardware business during the prewar period. He made more than 9 per cent on his invested capital. In 1914 he sold the hardware business a, nd estab- lished a furniture store and is making over 9 per cent.
What to read after Excess Profits Tax Primer?
You can find similar books in the "Read Also" column, or choose other free books by United States. Internal Revenue Service to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
What is the " average amount of the annual net income of the trade or business during the prewar x>eriod, " for the purpose of de- termining the percentage deduction?
Six thousand dollars ($18, 000 divided by three). The loss of $2, 000 is disregarded inn -much as the income tax law does not per- mii the loss of "one year to affect or reduce the profit of another year.
EXCESS PEOFITS TAX PRIMER. 9 16. A firm commenced business April 1, 1911. What period should it use to determine its prewar ear...nings and in- vested capital?
All of the years 1912 and 1913. The year 1911 is disregarded, as the law provides that onlv entire calendar years shall be counted. (See sec. 200. ) 17. What percentage deduction is given a taxpayer who started in business after January 1, 1913?
Eight per cent of the invested capital. (See sec. 201 of the law and art. 21 of Regulations Xo. 11. ) 18. Jones was in the hardware business during the prewar period. He made more than 9 per cent on his invested capital. In 1914 he sold the hardware business a, nd estab- lished a furniture store and is making over 9 per cent.
What to read after Excess Profits Tax Primer?
You can find similar books in the "Read Also" column, or choose other free books by United States. Internal Revenue Service to read onlineMoreLess
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