New York State Income Tax Procedure, 1921 : Including Corporation Franchise Tax
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In our eReader you can find the full English version of the book. Read New York State Income Tax Procedure, 1921 : Including Corporation Franchise Tax 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 New York State Income Tax Procedure, 1921 : Including Corporation Franchise Tax
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An DEDUCTIONS FOR EXPENSES 289 assessment paid by a stockholder of a national bank on account of his statutory liability is similarly not deductible (Art. 125.) Trading stamps expenditure a business expense. — Regulation. Where a taxpayer for the purpose of promoting his business, issues with sales trading stamps or premium coupons redeemable in merchandise or cash, he should in computing the income from such sales subtract only the amount received or receivable which will be required for the r...edemption of such part of the total issue of trading stamps or premium coupons issued during the taxable year as will eventually be presented for redemption. This amount will be determined in the light of the experience of the taxpayer in his particular business and of other users engaged in similar businesses. The taxpayer shall file for each of the five preceding years, excluding the taxable year, or such number of these years as stamps or coupons have been issued by him, a statement show- ing (a) the total issue of stamps during each year, (b) the total stamps redeemed in each year, and (c) the percentage for each year of the stamps redeemed to the stamps issued in such year.
What to read after New York State Income Tax Procedure, 1921 : Including Corporation Franchise Tax?
You can find similar books in the "Read Also" column, or choose other free books by Robert Hiester Montgomery to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
An DEDUCTIONS FOR EXPENSES 289 assessment paid by a stockholder of a national bank on account of his statutory liability is similarly not deductible (Art. 125.) Trading stamps expenditure a business expense. — Regulation. Where a taxpayer for the purpose of promoting his business, issues with sales trading stamps or premium coupons redeemable in merchandise or cash, he should in computing the income from such sales subtract only the amount received or receivable which will be required for the r...edemption of such part of the total issue of trading stamps or premium coupons issued during the taxable year as will eventually be presented for redemption. This amount will be determined in the light of the experience of the taxpayer in his particular business and of other users engaged in similar businesses. The taxpayer shall file for each of the five preceding years, excluding the taxable year, or such number of these years as stamps or coupons have been issued by him, a statement show- ing (a) the total issue of stamps during each year, (b) the total stamps redeemed in each year, and (c) the percentage for each year of the stamps redeemed to the stamps issued in such year.
What to read after New York State Income Tax Procedure, 1921 : Including Corporation Franchise Tax?
You can find similar books in the "Read Also" column, or choose other free books by Robert Hiester Montgomery to read onlineMoreLess
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