 The amount of such annual tax shall in all cases be computed on the basis of the capital and surplus for the preceding fiscal year. Every person, firm, or company, and every incorporated or other bank, having a place of business where credits are opened...  Information Annual - Pagina 1191917Volledige weergave - Over dit boek
 | United States. Court of Claims - 1925 - 1070 pagina’s
...In computing the tax in the case of insurance companies such deposits and reserve funds as they are required by law or contract to maintain or hold for...apportionment among policyholders shall not be included. •'(c) The taxes imposed by this section shall not apply in any year to any corporation which was... | |
 | United States. Court of Claims - 1944 - 960 pagina’s
...each $1,000 of capital used or employed, and in estimating capital surplus and undivided profits shall be included. The amount of such annual tax shall in all cases be computed on the basis of the capital, surplus, and undivided profits for the preceding fiscal year. Every person, firm, or company,... | |
 | 1920 - 2100 pagina’s
...dollars in excess of twenty-five thousand dollars, two dollars, and in estimating capital surplus shall be included. The amount of such annual tax shall in all cases be computed on the basis of the capital and surplus for the preceding fiscal year. Every person, firm, or company, and every incorporated... | |
 | United States - 1890 - 520 pagina’s
...dollars in excess of twenty-five thousand dollars, two dollars, and in estimating capital surplus shall be included. The amount of such annual tax shall in all cases be computed on the basis of the capital and surplus for the preceding fiscal year. Every person, firm, or company, and every incorporated... | |
 | United States. Department of the Treasury - 1899 - 1350 pagina’s
...dollars in excess of twenty-five thousand dollars, two dollars, and in estimating capital surplus shall be included. The amount of such annual tax shall in all cases be computed on the basis of the capital and surplus for the preceding fiscal year." * * * I think that I can more readily answer the... | |
 | United States - 1899 - 188 pagina’s
...dollars in excess of twenty-five thousand dollars, two dollars, and in estimating capital surplus shall be included. The amount of such annual tax shall in all cases be computed on the basis of the capital and surplus for the preceding fiscal year. Every person, firm, or company, and every incorporated... | |
 | 1899 - 802 pagina’s
...$25,0(10, lor every additional Jl.OOO in excess of 825,000, $2, and in estimating capital surplus shall be included. The amount of such annual tax shall in all cases be computed on the basis of the capital and surplus for the preceding fiscal year. Every person, tirm, or company, and every incorporated... | |
 | 1899 - 922 pagina’s
...dollars in excess of twenty-five thousand dollars, two dollars, and in estimating capital surplus shall be included. The amount of such annual tax shall in all cases be computed on the basis of the capital and surplus for the preceding fiscal year. Every person, firm, or company, and every incorporated... | |
 | United States. Office of Commissioner of Internal Revenue - 1899 - 398 pagina’s
...this office holds that undivided profits1 must be included. The law also specifically provides that the amount of such annual tax shall in all cases be computed on the basis of the capital and surplus for the preceding fiscal year, and this office holds that if the capital and surplus... | |
 | 1899 - 782 pagina’s
...every additional 81,IXI() in excess of $25,0011, $2, and •i •.-stimating capital surplus shall l>e included. The amount of such annual tax shall in all cases be '••'.aputctl on the basis of the capital and surplus for the preceding fiscal year. Every person,... | |
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