American Federal Tax Reports, Volume 4Prentice-Hall, 1925 - Taxation |
From inside the book
Results 1-5 of 99
Page 3561
... applies only to suits by taxpayer . Rev. St. § 3224 ( Comp . St. § 5947 ) , prohibiting suit to restrain the col- lection of any tax , applies to suits by taxpayers only , who are given a remedy by section 3226 ( Comp . St. § 5949 ) ...
... applies only to suits by taxpayer . Rev. St. § 3224 ( Comp . St. § 5947 ) , prohibiting suit to restrain the col- lection of any tax , applies to suits by taxpayers only , who are given a remedy by section 3226 ( Comp . St. § 5949 ) ...
Page 3563
... applies to taxpayers only , and who , thus deprived of one remedy , are given another by section 3226 , R. S. ( Comp ... apply ( see cases cited in Violette v . Walsh [ D. C. ] 272 Fed . 1016 ) , and the well - understood exigencies of ...
... applies to taxpayers only , and who , thus deprived of one remedy , are given another by section 3226 , R. S. ( Comp ... apply ( see cases cited in Violette v . Walsh [ D. C. ] 272 Fed . 1016 ) , and the well - understood exigencies of ...
Page 3589
... apply , if the change be in amount of capital stock outstand- ing . No change of obligation upon the part of the ... application of the law to cases of original organization and reorganization , as well as cases of all other original ...
... apply , if the change be in amount of capital stock outstand- ing . No change of obligation upon the part of the ... application of the law to cases of original organization and reorganization , as well as cases of all other original ...
Page 3598
... apply in any year to any corporation which was not engaged in business ( or in the case of a foreign corporation not engaged in business in the United States ) during the preced- ing year ending June 30 , nor to any corporation ...
... apply in any year to any corporation which was not engaged in business ( or in the case of a foreign corporation not engaged in business in the United States ) during the preced- ing year ending June 30 , nor to any corporation ...
Page 3605
... apply when a car is seized upon the ground that the National Prohibition Law has been violated , while section 3450 applies only when a car is seized upon the ground that the liquor is being removed or concealed with intent to defraud ...
... apply when a car is seized upon the ground that the National Prohibition Law has been violated , while section 3450 applies only when a car is seized upon the ground that the liquor is being removed or concealed with intent to defraud ...
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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