American Federal Tax Reports, Volume 4Prentice-Hall, 1925 - Taxation |
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Page 3682
... bonds , etc. The Su- preme Court of Pennsylvania in construing the language of this lease held that the lessee was not bound to pay income taxes on the rent received by the lessor , on the ground that the language did not justify such a ...
... bonds , etc. The Su- preme Court of Pennsylvania in construing the language of this lease held that the lessee was not bound to pay income taxes on the rent received by the lessor , on the ground that the language did not justify such a ...
Page 3696
... Bonds of indebtedness : On all bonds , de- bentures , or certificates of indebtedness issued by any person , and all instru- ments , however termed , issued by any corporation with interest coupons or in registered form , known ...
... Bonds of indebtedness : On all bonds , de- bentures , or certificates of indebtedness issued by any person , and all instru- ments , however termed , issued by any corporation with interest coupons or in registered form , known ...
Page 3697
... bond , obligating the borrower to do certain things , but to do them under the penalty of forfeiture and foreclosure , and is a taxable instrument . [ 2 ] The mere fact that it is labeled a " contract " does not take it out- side the ...
... bond , obligating the borrower to do certain things , but to do them under the penalty of forfeiture and foreclosure , and is a taxable instrument . [ 2 ] The mere fact that it is labeled a " contract " does not take it out- side the ...
Page 3730
... bonds or other obligations , and an issue of bonds or other obligations of the Chile Exploration Company , unsecured by a mortgage on its mining property in Chile , would not have been salable in investment markets . The plaintiff was ...
... bonds or other obligations , and an issue of bonds or other obligations of the Chile Exploration Company , unsecured by a mortgage on its mining property in Chile , would not have been salable in investment markets . The plaintiff was ...
Page 3731
... bonds to the lessee , to be sold , sold the bonds himself and paid the money to the lessee , the result was the same . The following cases present variants upon the general situation , in each of which the lessor was held not to be ...
... bonds to the lessee , to be sold , sold the bonds himself and paid the money to the lessee , the result was the same . The following cases present variants upon the general situation , in each of which the lessor was held not to be ...
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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