A Treatise On the Law of Income Taxation Under Federal And State Laws
A Treatise On the Law of Income Taxation Under Federal And State Laws
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32 And the same result is ef- fected under the income tax laws by the provisions allowing a deduction from the total income of taxes paid within the year and also an allowance either for depreciation of the property from which income is derived or for its reasonable repair. Where farming land is leased to be worked by a ten- ant on shares, the income which the lessor derives from it is his share or proportion of the produce, or rather, the sum which he realizes from the sale of his part of the ...produce. 33 It is also held that rent reserved in a lease of land contain- ing coal or other minerals, the mines to be worked by the lessee, is income of the lessor, although it is stipulated to be paid in the form of a royalty of so much for each ton of coal or other mineral extracted. 84 But this may depend on the intention of the parties as to making a lease proper or a sale, and this in turn may be presumed from the form of the contract which they make. For if the transaction takes the form of a sale of the coal (or other mineral) in place, the proceeds received will be a part of the corpus of the estate, that is, capital or principal, but not income.
What to read after A Treatise On the Law of Income Taxation Under Federal And State Laws?
You can find similar books in the "Read Also" column, or choose other free books by Black, Henry Campbell, 1860-1927 to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
32 And the same result is ef- fected under the income tax laws by the provisions allowing a deduction from the total income of taxes paid within the year and also an allowance either for depreciation of the property from which income is derived or for its reasonable repair. Where farming land is leased to be worked by a ten- ant on shares, the income which the lessor derives from it is his share or proportion of the produce, or rather, the sum which he realizes from the sale of his part of the ...produce. 33 It is also held that rent reserved in a lease of land contain- ing coal or other minerals, the mines to be worked by the lessee, is income of the lessor, although it is stipulated to be paid in the form of a royalty of so much for each ton of coal or other mineral extracted. 84 But this may depend on the intention of the parties as to making a lease proper or a sale, and this in turn may be presumed from the form of the contract which they make. For if the transaction takes the form of a sale of the coal (or other mineral) in place, the proceeds received will be a part of the corpus of the estate, that is, capital or principal, but not income.
What to read after A Treatise On the Law of Income Taxation Under Federal And State Laws?
You can find similar books in the "Read Also" column, or choose other free books by Black, Henry Campbell, 1860-1927 to read onlineMoreLess
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