Statistics of Income
Title | Statistics of Income PDF eBook |
Author | United States. Internal Revenue Service |
Publisher | |
Pages | 332 |
Release | 2000 |
Genre | Corporations |
ISBN |
Federal Corporate Income Taxes
Title | Federal Corporate Income Taxes PDF eBook |
Author | Emerson Emanuel Rossmoore |
Publisher | |
Pages | 362 |
Release | 1921 |
Genre | Corporations |
ISBN |
Illinois State Budget
Title | Illinois State Budget PDF eBook |
Author | Illinois. Governor |
Publisher | |
Pages | 498 |
Release | 2007 |
Genre | Budget |
ISBN |
Your Federal Income Tax for Individuals
Title | Your Federal Income Tax for Individuals PDF eBook |
Author | |
Publisher | |
Pages | 300 |
Release | 2006 |
Genre | Income tax |
ISBN |
Tax Withholding and Estimated Tax
Title | Tax Withholding and Estimated Tax PDF eBook |
Author | |
Publisher | |
Pages | 56 |
Release | 1993 |
Genre | Tax revenue estimating |
ISBN |
Federal Income Taxation of Banks and Financial Institutions
Title | Federal Income Taxation of Banks and Financial Institutions PDF eBook |
Author | Stanley I. Langbein |
Publisher | Warren Gorham & Lamont |
Pages | |
Release | 2001 |
Genre | Banks and banking |
ISBN | 9780791344675 |
Federal Corporate Income Taxes
Title | Federal Corporate Income Taxes PDF eBook |
Author | Emerson Emanuel Rossmoore |
Publisher | Theclassics.Us |
Pages | 78 |
Release | 2013-09 |
Genre | |
ISBN | 9781230469898 |
This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1921 edition. Excerpt: ...The test which Congress did provide in Section 240 as a basis for consolidation was the ownership or control of substantially all the stock. The statute itself makes no distinction as to the class or amount of stock. The regulations, having in mind the history and development of consolidated returns, refer to the ownership or control of over 95 per cent of the outstanding voting stock as being sufficient for the requirement of a consolidated return. Elsewhere (Article 631) the regulations emphasize the fact that the single business enterprise, even though operated through more than one corporation, is the basis of the requirement of a consolidated return. The rulings, as established by the Bureau of Internal Revenue for 1917 and 1918, are practically the same with the exception that in 1917 public service corporations, operated independently and not physically connected or merged, were not required to file consolidated returns. A public utility corporation, however, owned by an industrial corporation and operated by the latter as a plant facility was required to be included in the consolidated excess profits tax return of the industrial corporation. Corporations in dissimilar lines of business could also be excluded from consolidations, whereas the practice has been to include partnerships and corporations in a consolidation with the privilege of a $6,000 exemption. Whenever individuals had their affairs closely interwoven with those of a corporation, substantially all of whose capital stock they owned, it has been the practice to require consolidated returns for 1917. Due to a recent decision of the Committee on Appeals and Review, however, this practice has changed so that at the present time partnerships and individuals are excluded...