State Finances, Volume 3,Edição 6 |
Outras edições - Ver tudo
State Finances, Volume 3,Edição 12 New York (State). Comptroller's Office Visualização integral - 1919 |
State Finances, Volume 3,Edição 10 New York (State). Comptroller's Office Visualização integral - 1919 |
State Finances, Volume 3,Edição 11 New York (State). Comptroller's Office Visualização integral - 1919 |
Palavras e frases frequentes
accounting period administration or settlement answer 49 basis beneficiary cent clearly reflect income computed county treasurer deduct and withhold Deputy Comptroller determinable annual distributive share enumerated in paragraphs equals or exceeds estate or trust estates and trusts fair market value federal act federal statute fiduciary file a return fiscal year ending gain or loss husband or wife includes income withheld January last preceding answer Letter opinion living with husband Losses sustained March 15 ments net income non-resident taxpayer obligations officers and employes opinion of attorney-general paid or accrued partnership personal exemption personal property assessment personal service income real property resident taxpayers return of income rules and regulations Section 360 Section 366 separate return single person sources stock or securities tax imposed tax is imposed taxable income taxation taxes paid tion trade or business troller trust or estate war Finance Corporation withholding agent withholding required York
Passagens conhecidas
Página 12 - In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation of improvements, according to the peculiar conditions in each case...
Página 14 - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate ; 3.
Página 18 - 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 22 - ... (1) Every individual having a net income for the taxable year of $1,000 or over, if single, or if married and not living with husband or wife...
Página 15 - Income accumulated in trust for the benefit of unborn or unascertained persons or persons with contingent interests, and income accumulated or held for future distribution under the terms of the will or trust...
Página 15 - ... (a) There shall be allowed as a deduction (in lieu of the deduction for charitable, etc., contributions authorized by section 23 (o) ) any part of the gross income, without limitation, which pursuant to the terms of the will or deed creating the trust...
Página 11 - ... annuities, interest on bank deposits, interest on bonds, notes or other interest-bearing obligations or dividends from corporations, except to the extent to which the same shall be a part of income from any business, trade, profession or occupation carried on in this state subject to taxation under this article.
Página 5 - ... of the state, in the proportion that the assessed valuation of the real property of each county bears to the aggregate assessed valuation of the real property of the state.
Página 12 - States); (3) estate, inheritance, legacy, succession and gift taxes; and (4) taxes assessed against local benefits of a kind tending to increase the value of the property assessed...
Página 14 - In the case of a nonresident alien individual the deductions shall be allowed only if and to the extent that they are connected with income from sources within the United States; and the proper apportionment and allocation of the deductions with...