1949 - Internal Revenue Service

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122 REPORT OF COMMISSIONER OF INTERNAL REVENUE TABLE 8.-Internal revenue tax on manufactured products from Puerto Rico, fiscal years 1948 and 1949, by objects of taxation Distilled spirits, excise tax Distilled spirits, floor tax Distilled spirits, rectification tax Wines Fermented malt liquors Cigars, large: Class A Class B Class C Class D Class E Class F Class G Cigarett es, large Cigarettes, small Total Articles taxed 1948 1949 $2, 852 198. 54 102, 716.00 2.75 142.95 6, 932. 10 1,432. 20 14, 375. 75 2, 607.93 36.00 598. 57 $6,678, 576.00 215,301.34 7.75 436.50 16,084. 12 WO. 55 24, 816.30 2, 741.25 42.00 70.98 607.80 Increase or decrease (-) $3, 822 377. 48 112, 585. 34 5.00 293.65 9, 152. 02 -1,231.65 10, 440.55 133.32 6.00 70.98 -90.77 2,982,042. 79 8, 938, 784. 69 3,996, 741.80 Novx.--Stamp sales for Puerto Rican tobacco and liquor manufacturers are deposited at San Juan to other collection statements the credit of the treasurer of Puerto Rico and consequently are not shown in herein except that liquor and tobacco taxes amounting to $6,504.52 in 1948 and $5,75.32 8 in 1949 were collected at the ports of entry and were covered into the Treasury of the United States to the credit of the treasurer of Puerto Rico, under the act of Mar. 2, 1917 (sec. 3360, Internal Revenue Code). INCOME TAX AUDIT TABLE 9.-Additional income and profits tax assessments made by the Income Tax Unit, during the fiscal year 1949, by tax years [Excludes additional assessments resulting from collectors' investigations] Tax year Income and declared value excessprofits tax: 1925 and prior 1926 1927 1928 1929 1930 1931 1932 1933 1934 1035 1936 1937 1938 1939 1940 1941 1942 1943 1944 1945 1946 1947 1948 1949 TotaL EGULAR AND JEOPARDY ASSESSMENTS Number of returns 43 5 7 16 19 22 22 23 46 63 73 159 181 244 357 1,004 2,967 4,369 16,399 36,321 113, 739 99,100 28,079 484 3 Tax Interest Penalty Total $170,310 1,537 2,450 11, 995 3, 730, 975 111,163 66,530 38,917 86,168 59,772 75,149 6,803,396 677, 612 607,895 1, 213, 603 5,438,372 16,257, 769 44,030, 739 98,387,359 132,692, 418 199, 179, 189 137, 148, 578 43,122, 353 1, 019, 654 487 $244, 632 1,472 3,014 14, 175 2, 924, 898 83,508 45,789 30,291 86,376 47,429 65,185 4, 694, 157 429,120 340,821 519, 979 2,341,474 4,939,996 10, 685, 602 22, 020,088 24, 406, 651 30,041, 075 14, 824,928 2,646,040 24,300 39 $48, 818 269 1,200 2,387 2,754,782 75,366 48,619 23,423 21,311 18,060 32,067 2, 814, 119 93,955 94,056 120, 659 291,745 731,031 2, 238, 155 5,646,839 7,633, 339 7,632, 663 3,836,634 1,349, 841 18,095 $463, 760 3,278 6,664 28,557 9, 410, 655 270,037 160.938 92,631 173,854 125,261 162,401 13, 261,672 1, 200, 687 1,042,772 1, 854, 241 8, 071, 591 21, 928, 796 56, 954,496 126, 054, 296 164, 732, 408 238,852,927 155, 810, LW 47,118, 234 1,062, 049 526 302, 744 689, 934,390 121,381,023 35, 527, 433 846, 842,861 (a) TOTAL REGULAR AND JEOPARDY ASSESSMENTS-Continu Tax year Number of returns Tax Interest Penalty Total Excess profits tax: 1940 $2, 138,373 1941 $901,598 $24,622 63,069,593 8, 319, 488 1942 3, 643, 723 179,131 12,142,342 64, 095, 136 1943 20,069, 005 1,395,976 85,560,117 113, 748, 750 1944 28, 423, 545 2, 528,314 144, 698, 609 119, 798, 518 1945 23,879, 915 2, 013, 089 145, 691, 502 142, 226, 996 21, 769,894 1946 1, 401, 721 165,398, 611 4, 276, 204 524,401 324,488 5, 125, 093 F4ORY g3 ...7 c.i-e ..4-.c‹ Total 30,827 454,603, 465 99, 212, 081 7, 865,321 561,680,867 Grand total 333, 571 1,144, 537,855 220, 693,119 43,392, 754 1, 408, 523, 728 Income and declared value excessprofits tax: 1925 and prior 1926 1927 1929 1925 1930 1931 1932 1933 1934 1935 1936 1037 1938 1939 1940 1941 1912 1943 1944 1945 1946 1947 1948 1999 Total areas profits tax: 1940 1941 1942 1943 1944 1945 1946 Total REPORT OF COMMISSIONER OF INTERNAL REVENUE 123 TABLE 9.-Additional income and profits tax assessments made by the Income Tax Unit, during the fiscal year 1949, by tax years-Continued (8) TOTAL REGULAR ASSESSMENTS wm w2 A vra 8 Tn iii§OR REIgn " a4!:ggg $170,310 1,537 2, 450 11, 995 136,873 16, 120 7,487 9,357 60,341 53,697 59,248 6, 717, 746 633,382 576,857 1, 191, 417 5,383,334 16, 058, 293 41,447, 652 94,841, 84, 6888 128, 7 189, 603, 999 132, 085,984 38, 382,148 879, 192 386 $244, 632 1,472 3, 014 14, 175 199,168 15, 809 7,275 8, 249 45 916 42, , 359 42,912 4, 583, 667 400,859 322, 910 508,476 2, 315, 812 4, 859, 559 9,852,025 21, 053,439 23, 560, 462 28, 424, 745 14, 282,401 2, 423, 974 22, 833 39 $48, 818 269 1, 200 2,387 5E206 4, 084 4,337 4, 586 6, 193 13, 970 21, 512 2, 783,113 70, 881 78,745 103,421 270,169 843,359 1,858, 862 4, 895, 736 6, 295, 819 5, 981, 092 2, 791, 897 807, 031 13, 213 $463, 760 8,278 6, 669 28, 567 345, 247 36, 013 19,099 22, 192 112 450 110. , 026 123,672 13, 086 526 1, 105, 122 978, 512 1, 803,314 7, 969, 315 21, 561, 211 53,158, 630 120, 833, 778 158, 597, 719 221, 902, 786 149, 180, 282 41, 613, 153 915, 238 425 301, 471 656, 015, 795 113, 188, 182 26, 739, 900 795, 941, 877 130 637 1, 816 3,837 6,882 14,852 2,447 2,108, 813 7, 942,605 58, 739, 590 108, 245, 411 114, 238,353 126,370, 730 3, 851, 881 887,507 3, 491,409 18,417, 920 26,389, 281 22, 617,881 19,040,125 474,319 14,992 55, 613 801,260 1,877,377 1, 783, 791 860, 515 21,892 3,011,312 11, 489, 627 77, 958, 710 134, 292, 069 138,840,026 146, 271, 370 4,348,092 30,821 419,497,383 91, 298, 442 5, 215, 380 516,011, 205 Grand total 332, 092 1,075, 513,178 204, 984, 624 31, 955, 280 1, 311,953,082
124 REPORT OF COMMISSIONER OF INTERNAL REVENUE TABLE 9.-Additional income and profits tax m assessmentsmade b Income Tax the Unit, during the fiscal year 1949, by tax years- Continued ASSESSMENTS ON AGREEMENT WITHOUT 99DAY LETTER (e) Tax year Income and declared value excessprofits tax: 1925 and prior 1926 1927 1928 1929 1930 1931 1932 1933 1934 1935 1936 1937 1938 1939 1940 1941 1942 1993 1944 1946 1946 1947 1948 1949 Total Number of returns 2 1 $132,598 3209,333 $33,583 $375, 614 1 1 1 2 4 16 18 23 28 118 252 277 1,311 2, 345 3,001 918 115 19 as 277 165 875 7,722 3,356 7,183 17,251 9,163 156,139 1,016, 740 1,029,071 7,096, 249 10, 338, 162 9, 101,651 2,909, 647 264,666 2,779 21 46 268 140 363 4 961 1, 631 3,232 7, 248 4,231 56,237 383,000 320,783 1,941,626 2,253,688 1,553, 978 332,705 15,945 82 Tax I Interest Penalty Total Income and declared value excessk profits tax: 39 $23, 782 332,030 $15,139 2970,951 1925 and prior 4 1, 219 1, 048 so 2, 297 1926 6 2,330 2,861 1, 110 6,301 1927 13 11, 072 13, 089 1,881 26, 043 1928 15 38, 720 44,087 8,321 01,128 1929 371 17 13, 547 13,107 2,717 29, 1930 18 5,008 4,823 2,292 12, 123 1931 18 8 589 7, 524 4, 103 1932 39 N, , 14 216 457 43,409 4,143 105,009 1933 54 46,396 36,053 9,953 91,402 1934 $o 33, 798 23, 520 10, 669 67, 977 1936 118 142,346 90,296 30,877 263,469 1936 127 347,371 217,011 33,522 597,904 1937 173 299,947 L6 6:338 142 46,037 512 1938 853 , 126 , 922 524,880 82, 704 260 1939 750 4, 392,179 1,930,464 218,579 6, 541, 222 1940 2, 352 12, 796,668 3,640,343 505, 152 16, 942,183 11441 3,742 38,209,954 8,814 356 1,441,456 48, 467, 765 1942 13,894 80, 569, 933 17, 101, 711 3, 483,106 31.2: M740 1943 31,721 113,968,961 20,319,754 6,125,429 1044 109,938 178, 747,198 26. 591, 493 4,904,817 210, 243, 508 1945 97, 815 128, 827,901 13,905,892 2, 563, 917 145,297, 710 1996 1947 27,801 37,969, 913 2,399, 915 802, 986 41, 172, 794 912, 279 447 876, 413 22, 77319 13, 096 1948 425 2 386 1949 Total 289,422 597,914,968 95,670,026 19, 31% 104 712,897,098 Excess profits tax: 13, 464 2,429,941 1940 93 1,685,496 730,981 485 5,736, 592 7,643,694 45,569 8,425,856 1941 1,645 52, 827,859 16,621, 561 697,362 70, 146, 782 1942 3,408 97,460,497 24,042, 982 1, 332, 305 1943 6,528 110,064,839 21, 645, 836 1, 520, 292122, 834 ,017 784 133,231 1944 144, 1, 26 515, 1,16 1945 1946 11, "1295 1211'108169 Thig1,1176 72,E1 29,033 393,995,928 84, 502, 377 4, 348,193 482,844 498 Total Grand total 318,455 991,910, 896 180, 172,403 23, 680, 297 1,195, 743,696 (d) ASSESSMENTS ON AGREEMENT AND DEFAULT AFTER ISSUANCE OF 90-Da LETTER 14 34 208 116 350 1,968 664 1,362 4 442 3, 113 9,495 70, 438 213,924 844, 586 983,657 978, 390 210, 234 3,035 118 8,439 I 32,093, 723 I 7,089,498 I 3, 360, 731 54 125 753 411 1, 588 15,851 5,651 11,777 29,941 16,497 220, 871 1,470, 178 1,563, 778 9,882,436 13,575, 507 11, 634,019 3,452, 586 283,636 R 959 47, 513,952 REPORT OF COMMISSIONER OF INTERNAL REVENUE 125 TABLE 9.-Additional income and profits tax assessments made by the Income Tax Unit, during the fiscal year 1949, by tax years-Continued (d) ASSESSMENTS ON AGREEMENT AND DEFAULT AFTER ISSUANCE OF 90-DAY LETTER-Continued Tax year Number of returns Tax Interest Penalty Total Excessiprofits tax: 1940 $55,007 $26,986 $844 $87,677 1941 441,323 154,567 4, 291 600, 181 1942 1, 989,198 582, 585 63,301 2,635,082 1943 4, 266, 556 1,199, 585 280,995 5,697, 136 1949 2, 578,876 801, 980 251,355 3, 432, 211 1945 3,460, 641 696,634 140, 957 4,188, 232 1948 54, 971 7,376 1, 974 64, 321 Total 849 12,838, 570 3, 119,713 743,557 16, 699,840 Grand total 9,288 44, 930, 293 10, *9, 211 4, 104, 2138 59, 2A3, 792 (e) ASSESSMENTS BASED UPON STIPULATION BEFORE THE TAX COURT Income and declared value excessprofits tax: 1925 and prior $13, 930 $3, 269 $96 $17, 293 1926 318 424 239 981 1927 120 163 90 363 1928 923 1, 086 505 2, 514 1929 1,363 1,522 755 3,640 1930 2, 554 2, 681 1, 353 6, 588 1931 2,434 2,406 2, 011 6, 851 1932 491 457 275 I, 223 1933 2,729 2, 367 1,934 7,030 1934 7,426 4 943 3,667 17,036 1935 10,851 8,066 5,446 24,363 1938 5,341, 874 4, 328, 077 2,671, 931 12, 341, 182 1937 85, 776 53, 934 5, 836 144 596 1938 107,233 58, 091 20, 359 185, 893 1939 119,516 60, 226 10, 188 189,930 1940 Nth 080 123, 657 29,527 453, 264 1941 1, 290, 230 505,390 38,619 1,834,239 1942 1, 292, 246 400,684 111.690 1, 804, 620 1943 5, 538, 164 1, 497,133 533, 100 7, 418, 397 1944 3,164, 657 694, 317 167, 405 4, 026, 379 1945 1, 359, 310 222, 639 86, 330 1, 668, 279 1946 338,558 42,703 10,168 391,429 1947 147,579 8, 114 1,030 156, 723 1948 1949 CI Total 2, 566 18, 978,162 8, 023, 339 3, 702, 059 30, 703, 555 Excess profits tax: 1940 309,474 101,985 784 411,743 1941 1, 045 745 395, 965 4 753 1,444 563 1942 1, 635,186 541, 203 30, 483 2, 206, 872 1943 3, 225, 669 859, 896 50,126 4,135, 686 1944 1, 213, 929 279, 451 10,140 1, 403, 015 1945 435,188 82, 257 275 517, 720 1946 18,821 3, 467 22,238 '2r-IrAg" Total 541 7, 883, 502 2, 268, VA 97, 561 10, 243,887 Grand total 3,107 26, 861, 669 10, 286,163 3, 799,615 40, 947, 442
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ANNUAL REPORT OF THE COMMISSIONER O
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IV CONTENTS Miscellaneous Tax Unit
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VIII CONTENTS CONTENTS Table 65. Wi
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ANNUAL REPORT OP THE COMMISSIONER O
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1949 - Internal Revenue Service

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