Regulations 50 Relating to the Capital Stock Tax Under the Revenue Act of 1918
Regulations 50 Relating to the Capital Stock Tax Under the Revenue Act of 1918
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In our eReader you can find the full English version of the book. Read Regulations 50 Relating to the Capital Stock Tax Under 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 Regulations 50 Relating to the Capital Stock Tax Under the Revenue Act of 1918
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To quickly assess the difficulty of the text, read a short excerpt:
The adoption of any other date than January 1, 1918, for such pm-pose is not per- missible. But this option is not extended to a business enterprise with a net income for the taxable year 1918 less than 20 per ceiit of its invests capital.
The clauses of section 407, Revenue Act of 1916, as amended, and section 1000, Revenue Act of 1918, which require that a corporation must have been engaged in business some part of a year preceding the taxable period in order to be liable for the tax, are not... applicable to corporations filing returns luider section 330 of the Revenue Act of 1918; that is to say, organizations electing to report as corporations under the provisions of this section, are required to file capital stock tax returns for the six months' period from January 1 to June 30, 1918, and for all subsequent taxable periods.
24 RETURNS PUBLIC RECORDS.
Sec. 1000. (d) Section 257 shall apply to all returns filed with the Cummis- sioner for purposes of the tax imposed by this section.
Sec.
What to read after Regulations 50 Relating to the Capital Stock Tax Under the Revenue Act of 1918?
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:
The adoption of any other date than January 1, 1918, for such pm-pose is not per- missible. But this option is not extended to a business enterprise with a net income for the taxable year 1918 less than 20 per ceiit of its invests capital.
The clauses of section 407, Revenue Act of 1916, as amended, and section 1000, Revenue Act of 1918, which require that a corporation must have been engaged in business some part of a year preceding the taxable period in order to be liable for the tax, are not... applicable to corporations filing returns luider section 330 of the Revenue Act of 1918; that is to say, organizations electing to report as corporations under the provisions of this section, are required to file capital stock tax returns for the six months' period from January 1 to June 30, 1918, and for all subsequent taxable periods.
24 RETURNS PUBLIC RECORDS.
Sec. 1000. (d) Section 257 shall apply to all returns filed with the Cummis- sioner for purposes of the tax imposed by this section.
Sec.
What to read after Regulations 50 Relating to the Capital Stock Tax Under the Revenue Act of 1918?
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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