Report for the Year Ending ...The Commissioners, 1919 |
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Palavras e frases frequentes
accounts receivable added by chapter amended to read amount Annual Record Assessed Valuations Assessment Roll Borough of Brooklyn Borough of Manhattan Borough of Queens Bronx Brooklyn Queens Brooklyn Queens Richmond cent centum chapter seven hundred City Class Class Class CLASSIFICATION OF BUILDINGS Clerks comptroller computed County deductions Deputy in Charge employees entire net income Estate of Corporations estate or trust ex rel fiduciary fiscal or calendar Foreclosures franchise tax gross income hereby amended hundred and eighteen hundred and seventeen hundred and twenty-six income tax Land and Improvement laws of nineteen loft buildings Manhattan The Bronx nineteen hundred Office paid Parcels Parcels Personal Estate Queens Richmond Total Real Estate real property resident Section two hundred Special Franchises subdivision tangible personal property tax commission tax imposed Tax Law Taxable Land taxpayer tentative maps thereof thousand dollars tion Total salaries United States treasury VACANT LAND Vacant Parcels Ward York
Passagens conhecidas
Página 77 - If any clause, sentence, paragraph, or part of this Act shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder of this Act, but shall be confined in its operation to the clause, sentence, paragraph, or part thereof directly involved in the controversy in which such judgment shall have been rendered.
Página 63 - That whenever in the opinion of the Commissioner the use of inventories is necessary in order clearly to determine the income of any taxpayer, inventories shall be taken by such taxpayer upon such basis as the Commissioner, with the approval of the Secretary, may prescribe as conforming as nearly as may be to the best accounting practice in the trade or business and as most clearly reflecting the income.
Página 63 - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer...
Página 61 - paid or incurred" and "paid or accrued" shall be construed according to the method of accounting upon the basis of which the net income is computed under section 212 or 232. The deductions and credits provided for in this title shall be taken for the taxable year in which "paid or accrued
Página 68 - The net income of the estate or trust shall be computed in the same manner and on the same basis as provided in section 212...
Página 69 - There shall be included in computing the net income of each partner his distributive share, whether distributed or not, of the net income of the partnership for the taxable year...
Página 63 - When property is exchanged for other property, the property received in exchange shall for the purpose of determining gain or loss be treated as the equivalent of cash to the amount of its fair market value, if any...
Página 87 - I have compared the preceding with the original law on file in this office, and do hereby certify that the same is a correct transcript therefrom, and of the whole of said original law.
Página 71 - That every partnership shall make a return for each taxable year, stating specifically the items of its gross income and the deductions allowed by this title, and shall include in the return the names and addresses of the individuals who would be entitled to share in the net income if distributed and the amount of the distributive share of each individual. The return shall be sworn to by any one of the partners.
Página 61 - fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person. (7) The term "withholding agent" means any person required to deduct and withhold any tax under the provisions of section 143 or 144.