American Federal Tax Reports, Volume 4Prentice-Hall, 1925 - Taxation |
From inside the book
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Page 3594
... Constitution , although earlier , pre- ยท vails , while in the latter instance the meaning of the later enactment would prevail , if there was a conflict between them . We have been pointed to no conflicting provision of the Constitution ...
... Constitution , although earlier , pre- ยท vails , while in the latter instance the meaning of the later enactment would prevail , if there was a conflict between them . We have been pointed to no conflicting provision of the Constitution ...
Page 3613
... Constitution the general power is given to Congress to lay and collect taxes , but they must be uniform . The rule of uniformity prescribed is the territorial uniformity required by article 1 , section 8 , 1 of the Constitution . La ...
... Constitution the general power is given to Congress to lay and collect taxes , but they must be uniform . The rule of uniformity prescribed is the territorial uniformity required by article 1 , section 8 , 1 of the Constitution . La ...
Page 3751
... Constitution ; also , if so construed , it would violate the Fifth Amendment of the Constitution . In the view we take , it will be unnecessary to consider the constitutional questions presented ; this , for the reason that section 226 ...
... Constitution ; also , if so construed , it would violate the Fifth Amendment of the Constitution . In the view we take , it will be unnecessary to consider the constitutional questions presented ; this , for the reason that section 226 ...
Page 3851
... Constitution . 7. Constitutional law 42 - Person must show injury to question . constitution . ality of statute . A person , in order to question the constitutionality of a statute , must show that the alleged unconstitutional feature ...
... Constitution . 7. Constitutional law 42 - Person must show injury to question . constitution . ality of statute . A person , in order to question the constitutionality of a statute , must show that the alleged unconstitutional feature ...
Page 3858
... Constitution of the United States , must be proportioned in accordance with the popu- lation of the several states . The Sixteenth Amendment to the constitution provides : " The Congress shall have power to lay and collect taxes on ...
... Constitution of the United States , must be proportioned in accordance with the popu- lation of the several states . The Sixteenth Amendment to the constitution provides : " The Congress shall have power to lay and collect taxes on ...
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action alleged amended amount appellee apply assets bank bonds capital stock cent Circuit Court claim collection collector of internal Commissioner of Internal Congress Constitution corporation death decedent deduction deed defendant demurrer Digests & Indexes distraint District Court dividends error estate tax excess profits tax excise tax executor exempt fact federal filed held illegal income tax inheritance tax intent interest Internal Revenue judgment Key-Numbered Digests levied liability lien liquor ment National Prohibition Act net estate net income officers oleomargarine payment penalty person plaintiff plaintiff in error purpose question received recover Revenue Act revenue stamps stamps Stat statute stockholders suit Supp Supreme Court surplus tax imposed taxable taxation thereof tion topic & KEY-NUMBER transfer Treasury U. S. Atty U. S. Comp undivided profits United Volstead Act York York City