American Federal Tax Reports, Volume 4Prentice-Hall, 1925 - Taxation |
From inside the book
Results 1-5 of 100
Page 3603
... allowed to be withdrawn from a bonded warehouse in bottles upon payment of the tax in accordance with the provisions of the Act of March 3 , 1897 , c . 379 , § 1 ( Comp . Stat . § 6070 ) . It is evident from the strip stamps attached to ...
... allowed to be withdrawn from a bonded warehouse in bottles upon payment of the tax in accordance with the provisions of the Act of March 3 , 1897 , c . 379 , § 1 ( Comp . Stat . § 6070 ) . It is evident from the strip stamps attached to ...
Page 3611
... allowed to the surviving spouse , if any , ac- cording to his or her status at the close of the period for which said survivor makes return of income . " The credits allowed , under the law , against a taxpayer's net income , for the ...
... allowed to the surviving spouse , if any , ac- cording to his or her status at the close of the period for which said survivor makes return of income . " The credits allowed , under the law , against a taxpayer's net income , for the ...
Page 3640
... allowed to plaintiff on its books , as an expense . It is true.that it happened , fortuitously , that the company during the year 1913 had lost $ 76,000 , so that it had to pay no income tax at all . It would not have had to pay it in ...
... allowed to plaintiff on its books , as an expense . It is true.that it happened , fortuitously , that the company during the year 1913 had lost $ 76,000 , so that it had to pay no income tax at all . It would not have had to pay it in ...
Page 3641
... allowed ad- ditional compensation . The order of the court allowing that additional compensation proportioned that allowance over the years 1914 , 1915 , 1916 , and 1917 , in practically equal amounts . Of course , Jackson con ...
... allowed ad- ditional compensation . The order of the court allowing that additional compensation proportioned that allowance over the years 1914 , 1915 , 1916 , and 1917 , in practically equal amounts . Of course , Jackson con ...
Page 3648
... allowed to have its categorical significance . While , generally speaking , construction of a statute may not be aided by consideration of discus- sions in the Legislature , yet , where it is seen that the legislation was had with ...
... allowed to have its categorical significance . While , generally speaking , construction of a statute may not be aided by consideration of discus- sions in the Legislature , yet , where it is seen that the legislation was had with ...
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Common terms and phrases
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