Friday, January 10, 1947
DETROIT JEWISH CHRONICLE and The Le at Chronicle
Page Fourteen
Sheruth President
World News in Brief
U.S. Consulate Balks
Refugees in Shanghai
TIMELY TALKS
ON TAXES
By A. VICTOR BIZER
Detroit Tax Attorney & • Counselor
*
*
50 Lose Chances to Settle in S.A.
as Transit Visas Are Held Up
ELEMENTS OF INCOME
OMPENSATION: You should report In your tax return, income
of any one or more of the following types:
Salaries or wages or other compensation for personal services,
income from a business or profession, rents, royal-
ties, interest, dividends, sales of real estate, sales
of personal property. alimony.
These represent the more common types of re-
portable income. It must be remembered, however,
that generally speaking, all income is taxable ex-
cept certain classes specifically excluded by law.
While the law excludes numerous items of income,
lack of space permits me to mention but a few
such as gifts, legacies, life insurance proceeds, un-
employment compensation, servicemen's disability
pensions, servicemen's allotments to Wivea and de-
; pendents, amounts received as damages.
In the section below enter the name of your employer, or em-
ployers if you worked for more than one employer during 1946 and
the amounts received by you from each of them for salaries, wages,
cemmissions, bonuses, overtime, vacation pay and other compensation.
The amount entered should be the gross amount before any de-
ductions for social security taxes, withholding taxes, union dues, in-
surance, bond purchases or any other deductions from your pay.
Any expenses in connection with your employment while away
from home, such as meals, hotels, tips, travel, etc. should be itemized
on a separate schedule and attached to your return. If you have any
C
2.
Infant's Group Hears
Talk on DP Camps
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attached
.
MRS. SANDER A. HILLMAN Is
president of the Sheruth League,
which will hold its first "Annual
League Ball" Sunday at the Hotel
Detroiter. Paul Leash and his
orchestra will play. Proceeds will
be used to send children to
camp. Tickets may still be ob-
tained by calling Mrs. Bernard
Cohen, UN. 2-1514.
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niateM MMII, IntION L
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.1••∎•7 um
SHANGHAI (JTA)—More than 50 Jewish refugees
here who were in possession of valid immigration visas
for various Latin American countries lost their chance
to settle ill the lands to which they were seeking entry
as a result of the refusal of the American consulate in
Shanghai to grant U. S. transit visas to Jews holding visas
)
lam mal
t►
3- blethers the total mount of your dividends._ .....
4. Dow litre the total amount of your imam (tatliol lemur Iron Gomm.. °Wird.
ate .boll comp kw tommI
other income, Give details on page 2 and enter the total here
is law 1. 3. 4. sod 5, and enter the total here .............
$. 14 00 Meitoi any
6. Add
111,0,0,1
expenses for which you are reimbursed or for which your employer
gives you an allowance, such reimbursement or allowance is to be
included with your salary and the amount of your actual expenditures
listed.
Note that the only expenses which may be deducted at this point
are expenses in connection with your work while away from home
and expenses for which you are reimbursed or given an allowance by
your employer,
• • •
DIVIDENDS: All dividends, whether received in cash or property,
are reported in Item 3, Page 1, Form 1040. No separate listing of the
sources of the dividends need be attached to the return, although the
taxpayer will find it to his advantage to keep such a list for his own
information.
Ora hardy stock dividends are non-taxable and are not reported
in the return unless the proportionate interest of the stockholder after
distribution of the dividend is essentially different from his interest
before the distribution. As an example, common stock received as a
dividend on common stock would not be taxable but common stock
received as a dividend on preferred stock would be a taxable dividend.
Dividends received in liquidation of a corporation present special
problems and will be considered later.
•
A talk on conditions in DP
camps was presented at a meeting
of the Infant's Service Group by
Mrs. Ethel Cohen at the home of
Mrs. Morris Shepherd who re-
ported on the Infant's Service
orphanage in Paris. Two members
are designated weekly to ship
school supplies and warm clothing
to the orphanage.
Reservations for the dinner
dance and show Jan. 22 at the
Book Cadillac are being taken by
Mesdames Albert Cutler and Ed-
ward Wolfson at UN. 1-5258 or
UN. 4-3059.
Marshall Speaker
to countries in Central and South spective governments of the coun-
America.
tries to which the refugees are to
The refugees' visas expired while be admitted.
•
.1. • •
they were awaiting action by the
consulate. About 300 other Jews
with Latin American visas will Government's Slate
likewise be affected if the con-
sulate continues its present policy. Lists 2 Polish. Jews
The consulate says the delay is WARSAW (JTA)—Jewish groups
due to the fact that even transit in Poland will not have their own
visas must be approved by Wash- slates in the forthcoming par-
ington and because It has inade- liamentary elections which are
quate personnel to handle the scheduled to take place Jan. 19.
visa applications. Instead, two Jewish candidates
Should the conswate continue to have Veen included on the general
delay issuance of transit permits, list of the government bloc, which
most of the 300 Latin American represents four pro-government
immigration visas will become in- parties.
The two Jewish candidates are
valid within about three months.
A large nuniaer of the refugees Dr. M. Shuldenfrel, chairman of
are holders of valid Polish and the central committee of the Jew-
Czechoslovakian passports. Many ish Socialist Bund, and Prof. I.
of them are in possession of writ- Sack, leader of the right wing of
ten assurances by the Joint Dis- the Zionist Laborite Party
* • •
tribution Committee that their pas-
sage from the landing port of Payment Is Asked
San Francisco to their countries
of destination in Latin America by 'Slave' Workers
VIENNA (JTA) — The Jewish
is guaranteed.
All the applicants were confined Central Committee in the U. S.
during the war in the ghetto which zone of Austria has submitted a
the Japanese occupation authori- formal request to large factories
ties established for Jews in Shang- where Jewish slave labor was used
hai. Their position is still pre- during the Nazi regime urging
carious, and their only hope of that the administration of these
starting life anew is to reach the factories pay the Jewish workers
countries for which they have for the time they were forced to
visas.
work.
•
U.S. Orders Consulate
to Speed Verifications
• •
INTEREST: Interest received during 1946 on corporation bonds,
money loaned, notes, mortgages, land contracts, savings accounts, and
certain U. S. obligations, including savings, defense and war bonds
Issued after Feb. 28, 1941 is reported in Item 4, Page 1, Form 1040.
Interest on state, local, and certain U. S. Government obligations
issued prior to March 1, 1941 is wholly exempt from tax and need
not be reported. The interest from certain other U. S. obligations is-
sued prior to March 1, 1941 is exempt from the normal tax but is
subject to the surtax.
INTEREST FROM GOVERNMENT OBLIGATIONS
STANLEY S. 'JACOBS, director
Taxable—Savings, Defense, and War Bonds issued after Feb. 28, of the speakers bureau of the
1941. You may have the option of reporting the interest on the above Anti-Defamation Lea g u e and
items in one of two ways: 1) Report the total increase In value when newspaper writer, lecturer and
you redeem the bonds or they mature, or 2) You may report the in- public relations counsel, will
crease in value each year as income received in that year. If the speak at a meeting of the Louis
second method is chosen it must be consistently maintained in fu- Marshall Lodge of Bnal Brith
ture years.
at 8:30 p.m. Tuesday in lodge
HOLC and RFC obligations issued after March 1, 1941.
headquarters, Linwood and Rich-
Non-Taxable—State and local government bonds. These U. S. obli-
ton avenu e s. A graduate of the
gations Issued prior to March 1, 1941:
University of Missouri school of
Treasury Bills, Certificates of Indebtedness, Notes (unless made Journalism, Jacobs has done pub-
taxable), Postal Savings Deposits U. S. obligations issued on or be- licity work in Los Angeles and
fore Sept. 1, 1917: Federal Farm Loan Act Securities, Federal Deposit Chicago.
Insurance Obligations, Tennessee Valley Authority (some), Interest on
first $5000 principal of U. S. Treasury Bonds issued prior• to 3/1/41.
Subject to Surtax thily—U. S. Treasury Bon.ds issued prior to
March 1, 1941 on principal in excess of $5000.
HOLC and RFC obligations issued prior to March 1, 1941.
Share accounts In Federal Savings and Loan Associations issued
prior to Marsh 28, 1941. -
In my next article I will discuss some of the items of other income.
DIRE TLY ON THE OC AN
WASHINGTON (JTA) — The All Outside Rooms
Private Grill
•
State Department informed the Solarium • Beach Chairs • Privets Beach
Jewish Telegraphic Agency that
Garde* Petty • Coffee Shop
additional personnel has been sent
WRITS
to the U. S. consulate in Shanghai,
FOR
and that some have already
RATES
reached their destination.
AND
The State Department also in-
RESERVA•
structed the consulate to save time
TIONS
in acting on the applications for
transit visas by making the neces-
sary verification as to the validity
of the immigration visas with La-
tin American officials in Shanghai
333 OCt55 011101 MIAMI BEACH Re
or by cabling directly to the re-
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JACOBS MC SPEAKER
Morris Jacobs, president of the
Detroit Zionist Organization, will
speak on the 'American Jewish
Congress radio program at 9:45
p.m. Saturday, Jan. 11, over WJLB.
Hls subject will be "The Result
of the Basle Conference on the
World Zionist Congress."
nrn +1t,pntlo
and the
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Collin, Avenue at 43rd St.
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DESIGNED FOR GRACIOUS LIVING
THOMAS J. RICE, General Manager
For Information:
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24-HOUR SERVICE
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6
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